Decree No. 10.527 creating the Social Biofuel Seal and providing for the reduction coefficients for the Contribution to the Social Integration Programme and to the Civil Servant Heritage Formation Programme and the Social Contribution for Social Security Financing, incident on production and in the sale of biodiesel, and on the terms and conditions for the use of differentiated rates.
Country
Type of law
Regulation
Date of original text
Date of latest amendment
Abstract
This Decree creates the Social Biofuel Seal and provides for the reduction of the Contribution to the Social Integration Programme and to the Civil Servant Heritage Formation Programme - PIS/Pasep and the Social Contribution for Social Security Financing - Cofins. The Social Biofuel Seal will be awarded to the biodiesel producer that: I - promote the productive inclusion of family farmers who are included in the National Programme for Strengthening Family Agriculture - Pronaf and who supply them with raw materials; and II - prove fiscal regularity with the Unified Registration System for Suppliers - Sicaf. The biodiesel producer must: I - purchase the raw material for the national production of biodiesel from family farming, in a portion equal to or greater than the percentage to be established by the Ministry of Agriculture, Livestock and Supply; II - sign, in advance, contracts for the acquisition of raw material from family farming, specifying the commercial conditions that guarantee family farmers, at least, the minimum prices established in the Price Guarantee Programme for Family Farming, referred to in the Decree No. 5.996 of 20 December 2006, in accordance with the requirements to be established by the Ministry of Agriculture, Livestock and Supply; and III - ensure technical assistance and training to family farmers.
Attached files
Web site
Entry into force notes
This Decree enters into force on the day of its publication.
Notes
Last amended and reprinted by Decree No. 10.708 of 28 May 2021.This Decree repeals as follows: Decree No. 5.297 of 6 December 2004; Decree No. 6.458 of 14 May 2008; and Decree No. 7.768 of 27 June 2012.
Repealed
No
Source language
English
Legislation Amendment
No
Original title
Decreto n. 10.527 - Institui o Selo Biocombustível Social e dispõe sobre os coeficientes de redução das alíquotas da Contribuição para o Programa de Integração Social e para o Programa de Formação do Patrimônio do Servidor Público e da Contribuição Social para o Financiamento da Seguridade Social, incidentes na produção e na comercialização de biodiesel, e sobre os termos e as condições para a utilização das alíquotas diferenciadas.