Chapter I
Regulation of the Valley Transportation
D-095247-1987
Chapter I
Beneficiaries and Benefit of the Valley Transportation
Article 1 The beneficiaries of the Valley Transportation, pursuant to Law No. 7418 of December 16, 1985, workers in general, such as: (Wording by D-002880-1998)
I - employees, as defined in art. 3 of the Consolidation of Labor Laws;
II - domestic servants, as defined in Law No. 5859 of December 11, 1972;
III - workers from temporary employment agencies in dealing with Law No. 6019 of January 3, 1974;
IV - the employees home for the displacements necessary for the provision of work, wages and perception needed for the development of relations with the employer;
V - the employees of the subcontractor, in connection with this and the main contractor, pursuant to art. 455 of the Consolidation of Labor Laws;
VI - professional athletes is that Law No. 6354 of September 2, 1976;
VII - the servants of the Union, the Federal District, the territories and their authorities, whatever the legal system, with payment and delivery of services.
obs.dji.grau.1: Article 3, CLT - Consolidation of Labor Laws - DL-005452-1943, Section 455, Individual Labour Contract - CLT - Consolidation of Labor Laws - DL 005452-1943; Profession Maid - L-005859-1972; Working Professional Athlete Soccer - L-006354-1976, Temporary Employment in Urban Enterprises - L-006019-1974, Valley-Transportation - L-007418-1985
obs.dji.grau.2: Article 27, paragraph, Deposits - Regulation of the guarantee fund of the length of service - (FGTS) - D-099684-1990
obs.dji.grau.3: transportation allowance of public servants and employees of the Federal Direct, Local Government and Foundations of the Executive Branch of the Union - D-002880-1998 - Regulation, transportation allowance, and payment of the Military Power Servers Federal Executive Authorities, Foundations, Public Enterprises and Societies of Mixed Economy - MP-002.165-036-2001
obs.dji.grau.4: Recipient (s);-Valley Transportation
obs.dji.grau.6: Final Provisions - VT; Exercise of the Right-Valley Transportation - VT; Tax Incentives - VT; Operationalisation of transportation vouchers - VT; Powers Authority and Management Bodies - VT
Sole Paragraph. For purposes of this decree, will take the name of the recipient to identify any of the categories mentioned in the various sections of this article.
2 The Valley Transportation, the benefit is that the employer will advance to the worker for effective use in travel expenses home-work and vice versa.
Sole Paragraph. It is understood as the sum of the displacement components of the trip segments of the beneficiary for one or more means of transport between their residence and workplace.
Article 3 The Valley Transportation is usable in all forms of urban public transportation, or even intercity and interstate with similar characteristics to the city, operated directly by government or through delegation, in regular lines and with rates set by the competent authority.
Sole Paragraph. Excluded from the provisions of this article, the selective and special services.
Article 4 is relieved of the obligation of the Valley-Transportation to provide the employer, on its own or contracted in suitable vehicles to public transport, displacement, home-work and vice versa, of its workers.
obs.dji.grau.2: Article 8, the Exercise of the Right-Valley Transportation - VT
Sole Paragraph. If the employer to provide their own transportation to the beneficiary or chartered not fill the whole of the displacements, the Valley-Transportation should be applied to segments of the journey not covered by such transportation.
Article 5 is not allowed to replace the employer-Valley Transportation in advance in cash or any other form of payment, except as provided in paragraph one of this article.
Sole Paragraph. In case of absence or inadequacy of stock-Valley Transportation necessary to meet the demand and the functioning of the system, the beneficiary will be reimbursed by the employer on the payroll immediately, the corresponding portion, when you have done on their own, the expense for its displacement.
6 The Valley-Transportation, in respect to the employer's contribution:
I - not considered as salary or compensation is incorporated to the beneficiary for any purpose;
II - not a base of social security contributions or the Guarantee Fund for Length of Service;
III - is not considered for the payment of Christmas bonus (Law No. 4090 of July 13, 1962, and art. 7 of Decree-Law No. 2310 of December 22, 1986);
IV - does not constitute taxable income of the beneficiary.
Chapter II
Exercise of the Right-Valley Transportation
Article 7 For the right to receive transportation vouchers the employee will inform the employer in writing:
I - your home address;
II - the services and means of transport best suited to your home-shift work and vice versa.
obs.dji.grau.4: Law (s); Exercise;-Valley Transportation
obs.dji.grau.6: Beneficiaries and Benefit-Valley Transportation - VT; Final Provisions - VT; Tax Incentives - VT; Operationalisation of transportation vouchers - VT; Powers Authority and Management Bodies - VT
§ 1 The information in this article will be updated annually or whenever changes in circumstances mentioned in items I and II, under penalty of suspension of benefit to the fulfillment of this requirement.
§ 2 The benefit firm commitment to use transportation vouchers exclusively for its effective residence shift-work and vice versa.
§ 3 The false representation or the unauthorized use of transportation vouchers constitute misconduct.
Article 8 is prohibited accumulation benefit other Advantages of transport of the beneficiary, except as provided in the sole paragraph of art. 4 of this decree.
obs.dji.grau.1: Article 4, Beneficiaries and Benefit-Valley Transportation - VT
Article 9-Valley Transportation will be funded:
I - by the recipient in the amount equivalent to 6% (six percent) of their basic wage or salary, excluding any additional or Advantages;
II - by the employer, in the portion that exceeds the previous item.
Sole Paragraph. The award-Valley Transportation authorize the employer to deduct monthly from the beneficiary to exercise its right, the value of the parcel mentioned in item I of this article.
obs.dji.grau.2: Article 12, I, VT
Article 10. The value of the share to be borne by the beneficiary will be deducted proportionally to the amount of transportation allowance granted for the period referred to in the wage or salary, and when your payment, unless otherwise stipulated in the agreement or collective bargaining agreement, that encourages the recipient.
Article 11. In the event that the expense of displacement of the beneficiary is less than 6% (six percent) of the basic wage or salary, the employee may choose to receive early-Valley Transportation, which shall be deducted in full upon payment of the respective wage or salary.
Article 12. The calculation basis for determining the portion to be borne by the recipient:
I - the basic wage or salary mentioned in section I of art. 9 of this decree, and
II - the amount received during the period for employees paid for work done or service or in the case of remuneration consists solely of commissions, percentages, bonuses, gratuities or equivalent.
Chapter III
Operationalisation of the Valley-Transportation
Article 13. The granting authority or body with jurisdiction over the management of urban public transportation services, while respecting the federal law, shall issue complementary rules for the operation of the system-Valley Transportation, accompanied by their operation and making its control.
obs.dji.grau.4: Vale-Transporte
obs.dji.grau.6: Beneficiaries and Benefit-Valley Transportation - VT; Final Provisions - VT; Exercise of the Right-Valley Transportation - VT; Tax Incentives - VT; Powers Authority and Management Bodies - VT
Article 14. The company operates the public transportation system is required to issue and market the Valley-Transportation to the fare in effect, placing it available to employers in general, and assuming the costs of such obligation, without passing them to the tariff of services .
§ 1 The issuance and sale of transportation vouchers can also be made by the board of management or by the grantor, when it has the legal competence to issue passes.
§ 2 In the event of the preceding paragraph, is prohibited from issuing and marketing of transportation vouchers for both the grantor and the board of management.
§ 3 The delegation or transfer of the allocation issue and market-Valley Transportation does not suppress the prohibition to pass on their costs to the tariff of services.
Article 15. Having delegated the issuance and sale of transportation vouchers, or creating a consortium, operating companies submit their instruments to the granting authority or board of management for approval of prescribed procedures.
Article 16. In the events of the previous article, the operating companies will remain jointly and severally liable with the corporation for the acts or delegated to the consortium, because of any faults or failures in service.
Article 17. The person responsible for issuing and marketing of transportation vouchers shall maintain inventory levels consistent with demand.
Article 18. The marketing of transportation vouchers will be given in power or counters strategically located in the city where they will be used.
Sole Paragraph. Where the local system of public transport is operated by different companies or different means, with or without integration, the sales offices of this article shall sell all types of transportation vouchers.
Article 19. The benefit requires the employer to purchase transportation vouchers in the amount and type of service that best suit the movement of the recipient.
Sole Paragraph. The acquisition will be made in advance and in cash, rebates prohibited and limited to the amount strictly necessary to meet the beneficiaries.
Article 20. To calculate the value of transportation vouchers, full fare will be adopted on the displacement of the beneficiary, by one or more modes of transport, even if local law provides for discounts.
Sole Paragraph. For purposes of this article, are not considered discount tariff reductions resulting from integration of services.
Article 21. The sale of transportation vouchers will be proven by sequentially numbered receipt issued by the seller in two copies, one of which will remain with the buyer, including:
I - the period to which they refer;
II - the amount of transportation vouchers sold and to whom they are intended beneficiaries;
III - the name, address and registration number of the buyer in the General Register of Taxpayers in the Ministry of Finance - CGCMF.
Article 22. The Valley Transportation may be issued, according to local peculiarities and convenience for use by:
I - line;
II - the company;
III - system;
IV - recommended by other levels of local experience.
Article 23. The person responsible for issuing and marketing-Valley Transportation may take the form that suits you best security and ease of distribution.
Sole Paragraph. The Valley Transportation, may be issued in the form of single or multiple tickets, coupons, cards, tokens or any similar processes.
Article 24. When the transportation voucher is issued for use in a given system of transportation or to fetch between two or more operators will be mandatory for acceptance under the Agreement to be signed in advance.
§ 1 The person responsible for issuing and marketing of the Valley Transportation-operating companies to pay their claims within 24 hours, provided the parties have agreed extended period.
§ 2 The person responsible for issuing and marketing of the Valley-Transportation to submit monthly financial statements for such activity, the board of management to observe the provisions of Article 28.
Article 25. The operating companies are required to maintain a permanent system of registration and control of the number of transportation vouchers issued, sold and used, even if the activity is exercised by delegation or through a consortium.
Article 26. In the event of a change in the price of services, transportation vouchers can:
I - to be used by the beneficiary, the deadline to be set by the grantor, and
II - to be exchanged, without charge, by the employer, within thirty days from the date on which the tariff is changed.
Chapter IV
Powers of Grantors and Management Bodies
Article 27. The granting authority or board of management in the area of its jurisdiction, define:
I - intercity or interstate transport characteristics similar to the urban;
II - the selective and special services.
obs.dji.grau.4: Grant, Public Agencies; Power
obs.dji.grau.6: Beneficiaries and Benefit-Valley Transportation - VT; Final Provisions - VT; Exercise of the Right-Valley Transportation - VT; Tax Incentives - VT; Operationalisation of transportation vouchers - VT
Article 28. The granting authority or board of management will provide monthly information to the competent federal agency statistics to national assessment, in perpetuity, the use of vouchers.
Article 29. Inform operators on a monthly basis, as required by local codes, the volume of transportation vouchers issued, sold and used in order to allow the local assessment system, and other information that may be deemed appropriate to that goal.
Article 30. In acts of concession, permit or authorization will be penalties to companies that issue or operators to market the Valley Transportation-directly, through delegation or consortium, not enough to meet the demand.
Sole Paragraph. Sanctions will be established in an amount proportional to the amount requested and not provided and it worsened, if permitted to recur.
Chapter V
Tax Incentives
Article 31. The amount actually paid by the employer and proven, legal entity, the acquisition of transportation vouchers, may be deducted as operating expenses in determining the taxable income in the period of competence-based spending.
obs.dji.grau.4: Tax Incentives
obs.dji.grau.6: Beneficiaries and Benefit-Valley Transportation - VT; Final Provisions - VT; Exercise of the Right-Valley Transportation - VT; Operationalisation of transportation vouchers - VT; Powers Authority and Management Bodies - VT
Article 32. Without prejudice to the deduction provided for in the preceding article, the corporate employer may deduct from their income tax, equivalent to the application of appropriate rate of income tax on the amount of expenditures made proven, in the base period, the award-Valley Transportation.
Sole Paragraph. The deduction referred to in this article, along with that deal with Law No. 6297 of December 15, 1975, and No. 6321 of April 14, 1976, can not reduce the tax due in more than 10% (ten percent), has observed that § 3 of art. 1 of Decree-Law No. 1704 of October 23, 1979, any excess can be used in two subsequent years.
obs.dji.grau.1: Deduction, Taxable Income for Purposes of Income Tax of Legal Persons, the Double of expenditure incurred in the Workers' Food Program - L-006321-1976
Article 33. Are assured that the benefits of this Decree to the employer that, on its own or contracted with third parties to provide their workers with home-shift work and vice versa, in suitable vehicles to public transport, even in case of completion of the Valley- Transportation.
Sole Paragraph. The foregoing shall not apply in hired transport directly with employees, servants, officers, directors and persons connected with the employer.
Article 34. The corporate employer must register in specific accounts which allow to determine with clarity and accuracy in its accounting, the expenses actually made the acquisition of transportation vouchers or, in the case of the previous article, the expenses and charges to transport the beneficiary, such as the purchase of fuel, maintenance, repairs and depreciation of own vehicles intended exclusively for the transport of employees, as well as spending on contractors for this purpose.
Sole Paragraph. The share of cost, equivalent to 6% (six percent) of the employee's base salary, which will be recovered by the employer should be deducted from the amount of the expenses incurred in the base period by a credit of accounts to record the costs related to the amount of benefit granted.
Chapter VI
Final Provisions
Article 35. The acts of concession, permit and authorization will be reviewed to force compliance with art. 30 of this Regulation.
obs.dji.grau.4: Arrangement (s)
obs.dji.grau.6: Beneficiaries and Benefit-Valley Transportation - VT; Exercise of the Right-Valley Transportation - VT; Tax Incentives - VT; Operationalisation of transportation vouchers - VT; Powers Authority and Management Bodies - VT
Article 36. This decree shall enter into force upon its publication.
Article 37. Revokes the provisions to the contrary and in particular the Decree No. 92180 of December 19, 1985.
Brasilia, November 17, 1987, 166 and 99 of the Independence of the Republic.
José Sarney
Prisco Viana
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