SINIEF 10/04 Adjustment (SIGACTB)

Published in the Federal Official Gazette (DOU) of 09.30.04.

This amends the SINIEF 06/89 Agreement, which established tax documents and makes other provisions.

The CONFAZ - Conselho Nacional de Política Fazendária (National Committee of Finance Policy), in its 115th annual meeting held in Aracaju, state of Sergipe, on August 24th, 2004, according to clause nine of Complementary Law nr. 87/96 dated from September 13th, 1996, and to clauses 102 and 199 of the National Tax Code (Law nr. 5,172, dated from October 25th, 1966), establishes the following:

Clause one - The following provisions are added according to what is mentioned in the SINIEF 06/89 Agreement, dated from February 21th, 1989:

I - subparagraphs 8 and 14 in "caput" of clause six:

“XIII - the order number, series and subseries;

XIV - in the terms of ICMS 115/03 Agreement, dated from December 12th, 2003, when issued the digital code key foreseen in subparagraph 4 of clause two of aforementioned ICMS Agreement;"

II - paragraphs 3 and 4 of clause six:

“paragraph 3 Tax documents shall be numbered in a consecutive and ascending order, from 1 to 999,999,999, being under criterion of the state to restart the numbering each time a new calculation period begins.

paragraph 4 The digital code key, foreseen in subparagraph 14, shall be printed in a landscape format, in a clear and legible way, also respecting the following format “XXXX.XXXX.XXXX.XXXX.XXXX.XXXX.XXXX.XXXX”, next to operation grand total, in a memo field with a minimum size of 12 square cm, identified by the expression “Reserved to Tax Authorities.”

III - subparagraph 16 in "caput" of clause 75: "XVI - in the terms of ICMS 115/03 Agreement, dated from December 12th, 2003, when issued the digital code key foreseen in subparagraph 4 of clause two of aforementioned ICMS Agreement;"

IV - paragraphs 3 and 4 of clause seventy-five:

“paragraph 3 Tax documents shall be numbered in a consecutive and ascending order, from 1 to 999,999,999, being under criterion of the state to restart the numbering each time a new calculation period begins.

paragraph 4 The digital code key, foreseen in subparagraph 14, shall be printed in a landscape format, in a clear and legible way, also respecting the following format “XXXX.XXXX.XXXX.XXXX.XXXX.XXXX.XXXX.XXXX”, next to operation grand total, in a memo field with a minimum size of 12 square cm, identified by the expression “Reserved to Tax Authorities.”

V - paragraph 2 of clause seventy-six, renumbering current sole paragraph to paragraph 1:

“paragraph 2 The second copy may be eliminated, as long as the issuer establishment complies with CMS 115/03 Agreement, dated from December 12th, 2003.”;

VI - subparagraph 15 in caput of clause 82: XV - in the terms of ICMS 115/03 Agreement, dated from December 12th, 2003, when issued the digital code key foreseen in subparagraph 4 of clause two;"

VII - paragraphs 4 and 5 of clause eighty-two:

“paragraph 4 Tax documents shall be numbered in a consecutive and ascending order, from 1 to 999,999,999, being under the state criterion to restart the numbering each time a new calculation period begins.

paragraph 5 The digital code key, foreseen in subparagraph 15, shall be printed in a landscape format, in a clear and legible way, also respecting the following format “XXXX.XXXX.XXXX.XXXX.XXXX.XXXX.XXXX.XXXX”, next to operation grand total, in a memo field with a minimum size of 12 square cm, identified by the expression “Reserved to Tax Authorities.”

Clause two - The following provisions of the SINIEF 06/89 Agreement dated from February 21th, 1989, are effective:

I – paragraph 1 of clause six:

“paragraph 1 Items indicated in subparagraphs 1, 2 and 8 shall be printed in a typographic way when they are not generated through data processing.”;

II - sole paragraph of clause seven:

“Sole paragraph The second copy shall be eliminated, considering criterion of Tax Authorities from the state, as long as the issuer establishment keeps, in electronic file, data related to Invoice/Electricity Bill.”;

III - clause eight:

"Clause eight Considering criterion of each state body, Authorization for Printing Tax Documents - "AIDF" can be required for the document relevant to this Section.”.

IV - sole paragraph of clause eighty-three:

“Sole paragraph The second copy may be eliminated, as long as the issuer establishment complies with the ICMS 115/03 Agreement dated from December 12th, 2003.”

Clause three - This adjustment takes effect on the date of its publication in Diário Official da União (Official Gazette of the Federal Executive), being in force from January 1st, 2005 .

President of CONFAZ – Bernard Appy p/Guido Mantega; Federal Revenue Service Department of Brazil – Jorge Antônio Deher Rachid; Acre – Joaquim Manuel Mansour Macedo p/Mâncio Lima Cordeiro; Alagoas – Maria Fernanda Quintella Brandão Vilela; Amapá – Joel Nogueira Rodrigues; Amazonas – Nivaldo das Chagas Mendonça p/Isper Abrahim Lima; Bahia – Carlos Martins Marques de Santana; Ceará – Carlos Mauro Benevides Filho; Distrito Federal – Luiz Tacca Junior; Espírito Santo – Luiz Carlos Menegatti p/José Teófilo Oliveira; Goiás – Antônio Ricardo Gomes de Souza p/Jorcelino José Braga; Maranhão – José de Jesus do Rosário Azzolini; Mato Grosso – Waldir Júlio Teis; Mato Grosso do Sul – Miguel Antônio Marcon p/Mário Sérgio Maciel Lorenzetto; Minas Gerais – Pedro Meneguetti p/Simão Cirineu Dias; Pará – José Raimundo Barreto Trindade; Paraíba – Tulio Bartolomeu Lapenda p/Milton Gomes Soares; Paraná – Heron Arzua; Pernambuco – Djalmo de Oliveira Leão; Piauí – Paulo Roberto de Holanda Monteiro p/Antônio Rodrigues de Sousa Neto; Rio de Janeiro – Joaquim Vieira Ferreira Levy; Rio Grande do Norte – João Batista Soares de Lima; Rio Grande do Sul – Júlio César Grazziotin p/Aod Cunha de Moraes Junior; Rondônia – José Genaro de Andrade;Roraima – Antônio Leocádio Vasconcelos Filho; Santa Catarina – Sérgio Rodrigues Alves; São Paulo – Mauro Ricardo Machado Costa; Sergipe – Eliana Maria Fonseca Brasil p/Nilson Nascimento Lima; Tocantins – Wagner Borges p/Dorival Roriz Guedes Coelho.