On 06.07.2013, the Act of the President of the National Congress No. 36 was published; it informed that Provisory Act No. 601, of December 28, 2012 expired in June 3rd, 2013.


Provisory Act No. 601 had modified relevant tax rules, among which we may emphasize the following: (i) extension of Reintegra term; (ii) reduction of the rate imposed on the month revenue concerning real estate incorporation subject to the Special Tax Regime of Affectation Assets (RET); (iii) increase of the list of sectors benefited from the relief in the payroll concerning employers’ social security contribution; (iv) increase of COFINS-Import rate to some products, among other provisions.