From: Subject: L10676 Date: Mon, 12 Dec 2005 14:57:51 -0200 MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_NextPart_000_003E_01C5FF2C.6CBE9380"; type="text/html" X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2800.1409 This is a multi-part message in MIME format. ------=_NextPart_000_003E_01C5FF2C.6CBE9380 Content-Type: text/html; charset="Windows-1252" Content-Transfer-Encoding: quoted-printable Content-Location: https://www.planalto.gov.br/ccivil_03/LEIS/2003/L10.676.htm L10676

3D"Brastra.gif

Presid=EAncia da=20 Rep=FAblica
Casa Civil
Subchefia para = Assuntos=20 = Jur=EDdicos

LEI No 10.676, DE = 22 DE MAIO=20 DE 2003.

Disp=F5e=20 sobre a contribui=E7=E3o para o Programa de Integra=E7=E3o Social = e de Forma=E7=E3o do=20 Patrim=F4nio do Servidor P=FAblico - PIS/PASEP e da = Contribui=E7=E3o para=20 Seguridade Social - COFINS devidas pelas sociedades cooperativas = em=20 geral.

       =20 Fa=E7o saber que o Presidente da Rep=FAblica adotou a Medida = Provis=F3ria n=BA 101, de=20 2002, que o Congresso Nacional aprovou, e eu, Inoc=EAncio Oliveira, = Primeiro=20 Vice-Presidente, no exerc=EDcio da Presid=EAncia da Mesa do Congresso = Nacional, para=20 os efeitos do disposto no art. 62 da Constitui=E7=E3o Federal, com a = reda=E7=E3o dada=20 pela Emenda constitucional n=BA 32, combinado com o art. 12 da = Resolu=E7=E3o n=BA 1, de=20 2002-CN, promulgo a seguinte Lei:

        = Art. 1=BA=20  As sociedades cooperativas tamb=E9m poder=E3o excluir da base de = c=E1lculo da=20 contribui=E7=E3o para o PIS/PASEP e da COFINS, sem preju=EDzo do = disposto no art.= 15 da=20 Medida Provis=F3ria no 2.158-35, de 24 de agosto de = 2001, as=20 sobras apuradas na Demonstra=E7=E3o do Resultado do Exerc=EDcio, antes = da destina=E7=E3o=20 para a constitui=E7=E3o do Fundo de Reserva e do Fundo de Assist=EAncia = T=E9cnica,=20 Educacional e Social, previstos no art. = 28 da Lei=20 no 5.764, de 16 de dezembro de 1971.

        = =A7 1o As=20 sobras l=EDquidas da destina=E7=E3o para constitui=E7=E3o dos Fundos = referidos no=20 caput somente ser=E3o computadas na receita bruta da atividade = rural do=20 cooperado quando a este creditadas, distribu=EDdas ou capitalizadas pela = sociedade=20 cooperativa de produ=E7=E3o agropecu=E1rias.

        = =A7 2o=20 Quanto =E0s demais sociedades cooperativas, a exclus=E3o de que trata o = caput=20 ficar=E1 limitada aos valores destinados a forma=E7=E3o dos Fundos nele = previstos.=20

        = =A7 3o O=20 disposto neste artigo alcan=E7a os fatos geradores ocorridos a partir da = vig=EAncia=20 da Me= dida=20 Provis=F3ria no 1.858-10, de 26 de outubro de=20 1999.

        = Art. 2=BA=20  Esta Lei entra em vigor na data de sua publica=E7=E3o.

        Congresso Nacional, = em 22 de=20 maio de 2003; 182=BA da Independ=EAncia e = 115=BA da=20 Rep=FAblica.

Deputado = INOC=CANCIO=20 OLIVEIRA
Primeiro Vice-Presidente, no exerc=EDcio da
Presid=EAncia = da Mesa do=20 Congresso Nacional

Este = texto n=E3o substitui=20 o publicado no D.O.U. de 23.5.2003

------=_NextPart_000_003E_01C5FF2C.6CBE9380 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: https://www.planalto.gov.br/ccivil_03/Brastra.gif R0lGODlhSgBSAPcAAAAAAAAAMwAAZgAAmQAAzAAA/wAzAAAzMwAzZgAzmQAzzAAz/wBmAABmMwBm ZgBmmQBmzABm/wCZAACZMwCZZgCZmQCZzACZ/wDMAADMMwDMZgDMmQDMzADM/wD/AAD/MwD/ZgD/ mQD/zAD//zMAADMAMzMAZjMAmTMAzDMA/zMzADMzMzMzZjMzmTMzzDMz/zNmADNmMzNmZjNmmTNm zDNm/zOZADOZMzOZZjOZmTOZzDOZ/zPMADPMMzPMZjPMmTPMzDPM/zP/ADP/MzP/ZjP/mTP/zDP/ /2YAAGYAM2YAZmYAmWYAzGYA/2YzAGYzM2YzZmYzmWYzzGYz/2ZmAGZmM2ZmZmZmmWZmzGZm/2aZ AGaZM2aZZmaZmWaZzGaZ/2bMAGbMM2bMZmbMmWbMzGbM/2b/AGb/M2b/Zmb/mWb/zGb//5kAAJkA M5kAZpkAmZkAzJkA/5kzAJkzM5kzZpkzmZkzzJkz/5lmAJlmM5lmZplmmZlmzJlm/5mZAJmZM5mZ ZpmZmZmZzJmZ/5nMAJnMM5nMZpnMmZnMzJnM/5n/AJn/M5n/Zpn/mZn/zJn//8wAAMwAM8wAZswA mcwAzMwA/8wzAMwzM8wzZswzmcwzzMwz/8xmAMxmM8xmZsxmmcxmzMxm/8yZAMyZM8yZZsyZmcyZ zMyZ/8zMAMzMM8zMZszMmczMzMzM/8z/AMz/M8z/Zsz/mcz/zMz///8AAP8AM/8AZv8Amf8AzP8A //8zAP8zM/8zZv8zmf8zzP8z//9mAP9mM/9mZv9mmf9mzP9m//+ZAP+ZM/+ZZv+Zmf+ZzP+Z///M AP/MM//MZv/Mmf/MzP/M////AP//M///Zv//mf//zP///wAAAA0NDRoaGigoKDU1NUNDQ1BQUF1d XWtra3h4eIaGhpOTk6Ghoa6urru7u8nJydbW1uTk5PHx8f///wAAAAAAAAAAAAAAAAAAAAAAAAAA AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAACH5BAkIAAAALAAAAABKAFIA AAj+AK8JHEiwoMGDA6shvFYN2sKHECNKNGjNWTVqBa1dZDixo8eJ1ppVa1bRISqLz6qldPaxpUuC 1ao5owatGiBmolRaS6nxIKuXQFc5I0lQFbWZzqypwiOKGR6VOp9ZI6gxENCX1ayF1Fgx6zWp1USJ 6sSJmUWtWb2m1Yjx6kdoR3WKVAV1VTVOeDjpdbZSJbVnQ6+hiqnQrcdqdjWmlPpHZDVVouRwssQp 5zNjOUeJIrk45lTDEqnZTWkXEBUYTlRRSYWHsoo/lphxqvZHj5NVTlLpHeUsqSrQBQlba/tV5R+7 f6hQqQIDz6hnooBR+SNbFO+K1qhssc70abXtwAf+slpFjaTFms5UU1MF43R7FavwMJNDRcU0P5Xz j6qiIk8eS6TAMAo1MPiRFHrVWAXUcMM9c5Q1pqkAw3tVKNeefJacRkUz00xmFinNyIEHHn6oQIoK VDihBQwyUUPNcD8B5RddUjmjXH0wSIgiijGgwgkw703TjF6ipLITKSCi+J4KBiiXFFQKvsTTTi5a AwNzE9ZX4h+kUCOKXqdVIc19wHCSSlLWycElICowpyEpMb0Y40s7WQPXM1TgUd9pKuioSlJOgLnj NMxIg59YzggVEjSi5Jhle6pURE2ULmk1lEwq4KGje23C4MwoxuAlYXsccshJM6L0Zk1yfMYwao7/ eJz12UsPUqGaEyTI4USfjt621JdK1keoNMyMIt9sz7DCJxVNbloFHuTN2lJXgEzIHxVyNOPMH4BE 9ceXy014JTPMcDhNmSLVWe179fFXSptJcdWRTNgFwieKeY7YZVIpMWVJjnlal4pYoqBCGSfP1HhN hTvmWEUep+HxTDMpNTPpQxpZ9Kcz1zoBsHIqaOvZM6iISGIVXeQwgwwzdGGFdXj5UedQW1QRQyl/ aMrqU5ZqNedBiDj4zCoqqNJwn0r2+acqOeMhgwxdsMLKDDMEMsMDV7CCyAxX6OFHrBrv2dwqVZAA MEp//YzQX9T4QQUqf/QJcopVOIGHmn583bIO/jNAwwrfeUAdiDVd8O3FKKM4MUplMEDshOKkKLcF FZJqJS1CrNhUnxwq7IpE53YXjAozqIjixAylsMJyDFZMl4dqMbDeMitXWIET6TiZvqueZ9upEiIR hRVwU+WKEionkllSpigzePGAF7X78QcLVNPwAN9XAPLHCl3MwLduegFjycGVEY9q6aKQIhHuo+cl mV7wizIiFV3IcIUMBcrwgBUPXG0B1f37QypUQDVAvMwJKXof+UQkB9kwIxUTKZZeLHE8ORxjM+WS hvz6xooHVKEKVNPBM2ThAL7p4HrXkwEpZIAIaMxAD6loD8iqICLl/YgTwTCLRJwBiC9xwm7k/iLW sJohDSr0b2VUAGDVrqG6GVjvatbrn9Gs4EQWSAhH7KKCHygjv1HIZCFdsYZYflifVDBDSISaBvNy 0L08VMF6NHCiHlJmQhSekG/s4dsM3KOh9piRSMyQClsO8pedPEMFOOEEEj5GLGI5jRWHaN3VHpCA SfbvAZicJAAfoAcjIsIBnJgQvsglG7wwgwqkEMVfrgEXgsSFMDfyQzA40UflJEcHLAPh9bznvQrc 0Y4PEIT3rmeFLqxCEHkYhR/SeEZLBAMPOavGs9KSoDnNpEbsqQ8z8LOjPeEBBpmMAQIwSYME9C+K D3jiA4wJjUDkoH8ruNoMmsKhM0angUVT/w0eHuS3gkglYSC7G06MgcAdcYJ7/ZMB36y3UGCeMI7X sEYH+ZZElWkmjV9q4NyK5iBqsIJSEV2FKqplACZxLk/jk1sSaVeFTF7SkpqUZ9S6kEkqyAAQiKjC ZqRxsBKJsk9ebMYq1CYQK/kBBlso6RWbgYdn5ugPXEPAKHipA1/u8qEzAEQJ+XZEvo0iBquQQSBE ocZZDhBLVxLQHyCGEHuV1AAwUCoMSIATYHgsD/IchfWs5jwoZjJrLNNjOjFZBSrWj3TIQwWfYMAA XpkNBqtYSAz2dLT6MAV5fqiaDPxwBWhMhZcMTSfVholVvuFhBXzrQnSg6bGG5UhJz3iIDP769Na4 Mmk5TqGlDFTnhwcAQqJXuGT/LPBSTAq3fzC46Qx06gRmeAyub+UVXFNBnOAwxwCuggEAqgDXHYVo FGKVwR8ekANWWEGhdiTtVdP7BxmEtYep8AM1lBSDHDUJrjCwnEF0IsrX6gio0PFDDPqHAP2R85JR dGIm1RlFFTzRbXmohnK6a1tRbkYl+5VJ3PzLq9Oswhp5KJEXVkZA0cIRhQx14jDjyDeWeUEGolCB Rqiwgte2R1yA8OxKCPLPaqSCCgDoXH0Q2B56OcEPXZiFFU47yUoaV55KFO4MzhuIJTMlJQawwo7k linqHuijAgnERzWiki30CQmcIIEqnv6xhWcAYhXGuhrfRIFa0lK1eXi+4wxq1oVAjFWZ1aoCKQzR 39fEyRpippSYtbKYVaQICXJYRdxYUTRR0JhqV3hCZuPo1/55IRCzYMU7qQYxKtLAyrxTASeq9RoY kmTRRBXIR0eyk2o4QQ6R1lEV/oAKNowCBjNgRfca5deFBluiJZxBDFYgiKnJYHEkEteudS29qUj0 IS3siipw9TlHoSgyBVNBFxywMrfpr3r9C0TtZLCCCu3vGjLAgxOk0ygOTwiBeejNRJIimv40C2CK O1WRADjiP8DgvCFsWcvEm8R1ziBnMOBEJ1Aht/fUdzov4kjwZMhlJuXIdGUh1gBnoP+KvrJAp/FF Rd5WoL9AuDAGnBgV8oxBW9vyCg9GSklENMKFjY4KRcywhBzS6IdmAJuXW1O2FYrZMgTwLRAxUKaj KKOpboorFaSARrouZxCLBEhCFFaqKCwhH2KdkuIyYIEV2tm/KxRQ2AnNW1xzJAeyg51XKvCDgyzC oWcADyEX4Xlc+dOeKrBBfsAg6xmDhQejB6573cvBTVeDCnMxo0JzBYamrtS5/oyiKxd5EdcHUuuK nOa+dEezJZoiDVR4++MFe1aeqCCW0pVrWKIkgWukKzfONATRYDbImAMRE0RsqnMkyINkFO8edqlA MqjCCVOR14wz1jOG9RlfffAOMC/++k3MEEk0IlhR4T49TuiGwlGTckV2+eRhqIAABCpGZ8MgnlE5 SEg83qHBr+B7RMwxwDATkkqWMArMADB9IgfBIBnl8nkOAQiBoAqp5BSzVBmEYnRPUBlF4wdnEngg 1RGBQDauEgMk4ATRUSTQ5QSUIQfzJ0CIoRWrACcJ0xQ+xAmjc4AqKD+LgR3J8hKs4Axa52jaRB/P x0WoogLxNGV/IAs/EQilAA2qcAVXEAN/UHTzoTym42v7lBLUcBEJ8hIAaAV5EDdyEBmQJiKc4AdO AAgH4FLuxUTxVwUIIE8IAAh5gAelIwfig2ui8CdutmvX9hIgNAMyAQj+sjzWITf/JrRwrPCApVBn 8jRZ/VEuehgzz+IMB7AyGfcSaTcDDqAKquBcYgFkHgd2+pN2LLACMFg2K3A/M1BjSMMsTCGKqQAN JSYDLFEQWTURMkAD1FMF1pAKTIU0BrArKkACzFJYy7YHDhEIadcfZIN3HecE1dcMXEA1T0NUwTYQ YiUQDiADBRFc5MZJTsF70VVSeGANVXAAK+A3gMByavYMXGAABgAAtgVdqIEKenBuDvAAatM/kbV0 19A96raNBEE1ktc3WnYtxcgrx1A6flA2JshUuJInldEM5rcrHsMfdjJavDQnW1M/XBMjHTQDCBBF YfYA1KMnLDBUXHB30SUizTV///k3QWKxTeGGX6+FB38yNSZ5TjFCU5R0Nf7ndnA0A5F1DSr2YzHw BNeQKN6mI8T2jTTECaOQB9JRBfEEYzriKAagCtAADVWQdn6QhD8xNaUFUoFwRLMFjko5W5YWYy85 d/RYUgj0UmzACauACJaAcPvjetAlISP1NFZQIjinAsDDCv3YPwmwBx/IRFTzB8kxAwLRBVcgCjHg NssRfzCwAigSCKOQRO2GLU5ACoCQhnEzhRSzCrFDBaWACOMWYoUgPzcDmXJWNY8pEFfgAIW5Av4o ECfnBHUTc4XFCqUwVNfwLbQ3OipIGSZYeXoiCtfWhE8TmqaDCitwlh90AE+Um//ikTJUQwUxQJmQ mRw/ppU05mfx9yCJQi6p8AeMZg2k8AevaT/xJD1UUAhU8FE/EZm8tlveSRAd9ABjSEDgFwgIwBQ0 lgcqQGdjaQWA4AysIJ+4gwesZA2I4IyvOCIxplhIKFbAc4cNME8wUAoBWhBT0wUqsAUyYDP8qXYI cBp5UCDM8wdauXR6UAUGVEwi+QRjGV+sIkCZmDpUw4F+kFonKnzqhgAv05n3Qzs/uQJaVFipgIwB Mx06pRykoCdu8wR0Jk4OgABu16I5I15WoAexJhEf1QUsYKM0llrUU2AHIANZdnAxsKUxFEPN0KYr AKTARj0sQ2AzkAc5MAqpMFr8aToRH+WM66iVV+MAbYgAYSoDc8gCB+AcjaIcESmePjqnBTZOmDRO LJAKCJAztQMcifZpVcCBEzJMJmmSYvVRhpgcKiA1VkM9BKYD4+l0R0SQ4TEQGfpiViClKmAFBkCp DzCHCOCYrKAKredcGcoKnjoD5tSixyqo4PerBCFmK+OjWzBZo1VJAGoNZ8QaiVZsvqUF9UE1/qet KBoIiCCFCdCJi3kF8HqWdvJRiCColVRgAJqh7goR/Ol2d/YTdhJR1zBUgVBaqJNoAfsR8BoIL2av TGScMXgNYoY1MyAIqZOkDyuw2epypQB8icafH6utUoNoJ7uyssay1xAQADs= ------=_NextPart_000_003E_01C5FF2C.6CBE9380--