LEI Nº 14.802, DE 10 DE JANEIRO DE 2024 (parte 56 de 110)

8QLGDGHGH0HGLGD
SURMHWRV
0HWD&XPXODWLYD"
1mR
0HWDGR,QGLFDGRU

 
 



2EMHWLYRV(VSHFtILFRVGR3URJUDPD
352*5$0$0RUDGLD'LJQD
2EMHWLYR*HUDO3URPRYHUPRUDGLDGLJQDjVIDPtOLDVUHVLGHQWHVHPiUHDVXUEDQDVHUXUDLVFRPDJDUDQWLDGR
GLUHLWRjFLGDGHDVVRFLDGRDRGHVHQYROYLPHQWRXUEDQRHHFRQ{PLFRjJHUDomRGHWUDEDOKRHGHUHQGDHj
HOHYDomRGRVSDGU}HVGHKDELWDELOLGDGHHGHTXDOLGDGHGHYLGDGDSRSXODomR
$JHQGD0XOKHUHV
 $QH[R9$JHQGDV7UDQVYHUVDLV
,QGLFDGRUGR2EMHWLYR(VSHFtILFR
1~PHURGHYLDJHQVGRPpVWLFDV
3URPRYHUDVDWLYLGDGHVWXUtVWLFDVQRVGHVWLQRVEUDVLOHLURVGHIRUPDVXVWHQWiYHOLQFOXVLYDHFRP
DFHVVLELOLGDGH
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
XQLGDGH
0HWD&XPXODWLYD"
6LP
0HWDGR,QGLFDGRU

 
 



  5HJLmR  
    5HJLmR6XGHVWH
    5HJLmR1RUGHVWH
    5HJLmR1RUWH
    5HJLmR&HQWUR2HVWH
    5HJLmR6XO
5HJLRQDOL]DomRGD
0HWD
2EMHWLYRV(VSHFtILFRVGR3URJUDPD
352*5$0$7XULVPRHVVHpRGHVWLQR
2EMHWLYR*HUDO3RVLFLRQDURWXULVPRFRPRYHWRUGHGHVHQYROYLPHQWRVXVWHQWiYHOHDXPHQWDUDFRPSHWLWLYLGDGH
GRVGHVWLQRVHSURGXWRVWXUtVWLFRVEUDVLOHLURVGHPRFUDWL]DQGRRDFHVVRHRVEHQHItFLRVGDDWLYLGDGHWXUtVWLFD
SDUDRVFLGDGmRVEUDVLOHLURV
$JHQGD0XOKHUHV
 $QH[R9$JHQGDV7UDQVYHUVDLV
,QGLFDGRUGR2EMHWLYR(VSHFtILFR 9DORUPpGLRSRQGHUDGRLQYHVWLGRHPDo}HVGHIRPHQWRDRVDPELHQWHVLQRYDGRUHVHDR
HPSUHHQGHGRULVPRLQRYDGRU
,QFHQWLYDURGHVHQYROYLPHQWRGHDPELHQWHVLQRYDGRUHVHRHPSUHHQGHGRULVPRLQRYDGRU
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
5
0HWD&XPXODWLYD"
1mR
0HWDGR,QGLFDGRU

 
 



,QGLFDGRUGR2EMHWLYR(VSHFtILFR
(YROXomRGDSURSRUomRGRIDWXUDPHQWRHPEHQVFRPWHFQRORJLDQDFLRQDOHPUHODomRDR
IDWXUDPHQWRDXIHULGRSHODLQG~VWULDFRPEHQVLQFHQWLYDGRVQRkPELWRGD/HLGH7,&V /HLQR
GH
)RPHQWDUDWUDQVIRUPDomRGLJLWDODFDSDFLWDomRGLJLWDODHVWUXWXUDomRHDH[SDQVmRGDXWLOL]DomRGH7,&V
QRVFRPSOH[RVLQGXVWULDLVHVWUDWpJLFRVSDUDRGHVHQYROYLPHQWRQDFLRQDO
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD

0HWD&XPXODWLYD"
1mR
0HWDGR,QGLFDGRU

 
 



2EMHWLYRV(VSHFtILFRVGR3URJUDPD
352*5$0$,QRYDomRQDV(PSUHVDVSDUDXPD1RYD,QGXVWULDOL]DomR
2EMHWLYR*HUDO3URPRYHUHDSRLDURGHVHQYROYLPHQWRWHFQROyJLFRHDLQRYDomRQDVHPSUHVDVQDFLRQDLVFRP
IRFRHPSURMHWRVTXHDODYDQTXHPDLQGXVWULDOL]DomRGR3DtVSRUPHLRGDSURPRomRGHDWLYLGDGHVTXH
DGLFLRQHPYDORUjSURGXomRQDFLRQDO
$JHQGD0XOKHUHV
 $QH[R9$JHQGDV7UDQVYHUVDLV
,QGLFDGRUGR2EMHWLYR(VSHFtILFR
1~PHURGHLQLFLDWLYDVGH(FRQRPLD3RSXODUH6ROLGiULDLPSOHPHQWDGDV
,PSOHPHQWDUDVLQLFLDWLYDVGH(FRQRPLD3RSXODUH6ROLGiULDYDORUL]DQGRDVGLQkPLFDVWHUULWRULDLV
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
XQLGDGH
0HWD&XPXODWLYD"
6LP
0HWDGR,QGLFDGRU

 
 



  5HJLmR  
    5HJLmR6XGHVWH
    5HJLmR6XO
    5HJLmR1RUWH
    5HJLmR&HQWUR2HVWH
    5HJLmR1RUGHVWH
5HJLRQDOL]DomRGD
0HWD
,QGLFDGRUGR2EMHWLYR(VSHFtILFR 1~PHURGHFRQFOXLQWHVGHSURFHVVRVIRUPDWLYRVHP(FRQRPLD3RSXODUH6ROLGiULDVXVWHQWiYHLV
3URPRYHUDHGXFDomRSRSXODUDTXDOLILFDomRWpFQLFDHDIRUPDomRFLGDGmHP(FRQRPLD3RSXODUH6ROLGiULD
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
XQLGDGH
0HWD&XPXODWLYD"
6LP
0HWDGR,QGLFDGRU

 
 



  5HJLmR  
    5HJLmR6XGHVWH
    5HJLmR1RUGHVWH
    5HJLmR6XO
    5HJLmR1RUWH
    5HJLmR&HQWUR2HVWH
5HJLRQDOL]DomRGD
0HWD
    ,QGtJHQDV
 'HVDJUHJDomR   
    0XOKHUHV
 'HVDJUHJDomR   
    3RSXODomR1HJUD
 'HVDJUHJDomR   
   
3RYRVH&RPXQLGDGHV
7UDGLFLRQDLV
 'HVDJUHJDomR   
'HVDJUHJDomRGD
0HWD
2EMHWLYRV(VSHFtILFRVGR3URJUDPD
352*5$0$(FRQRPLD3RSXODUH6ROLGiULD6XVWHQWiYHLV
2EMHWLYR*HUDO)RUWDOHFHUDVLQLFLDWLYDVGHHFRQRPLDSRSXODUHVROLGiULDHDFRQVWUXomRGHUHGHVSURGXWLYDV
IXQGDPHQWDGDVQRVSULQFtSLRVGDDXWRJHVWmRFRRSHUDomRVXVWHQWDELOLGDGHDPELHQWDOSDUWLFLSDomRSRSXODUH
QDYDORUL]DomRGDVGLQkPLFDVWHUULWRULDLV
$JHQGD0XOKHUHV
 $QH[R9$JHQGDV7UDQVYHUVDLV
    -RYHP
 'HVDJUHJDomR   
    +RPHQV
 'HVDJUHJDomR   
    3HVVRDFRP'HILFLrQFLD
 'HVDJUHJDomR   
    3HVVRD,GRVD
 'HVDJUHJDomR   
    4XLORPERODV
 'HVDJUHJDomR   
'HVDJUHJDomRGD
0HWD
 $QH[R9$JHQGDV7UDQVYHUVDLV
,QGLFDGRUGR2EMHWLYR(VSHFtILFR
$YDOLDomRGHSROtWLFDVS~EOLFDVSULRUL]DGDVDSDUWLUGHPDQLIHVWDo}HVGHRXYLGRULD
,PSOHPHQWDUHDSULPRUDUPHFDQLVPRVHRSRUWXQLGDGHVTXHHVWLPXOHPHSHUPLWDPDTXDOTXHUSHVVRD
LQWHUDJLUHFRODERUDUFRPDDGPLQLVWUDomRS~EOLFDIHGHUDOFRQWULEXLQGRSDUDDPHOKRULDGDVSROtWLFDVHVHUYLoRV
S~EOLFRVTXHDWHQGDPjGHPDQGDGDVRFLHGDGH
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
SHUFHQWXDO
0HWD&XPXODWLYD"
6LP
0HWDGR,QGLFDGRU

 
 



2EMHWLYRV(VSHFtILFRVGR3URJUDPD
352*5$0$7UDQVSDUrQFLD,QWHJULGDGHH(QIUHQWDPHQWRGD&RUUXSomR
2EMHWLYR*HUDO3URPRYHURDSHUIHLoRDPHQWRFRQWtQXRGDJHVWmRHGDJRYHUQDQoDDPELHQWDOVRFLDOH
FRUSRUDWLYDHIRUWDOHFHUDWUDQVSDUrQFLDDLQWHJULGDGHRDFHVVRjLQIRUPDomRDSDUWLFLSDomRVRFLDOHR
HQIUHQWDPHQWRGDFRUUXSomRFRQWULEXLQGRSDUDUHVSRQVLYLGDGHHHQWUHJDHIHWLYDGHEHQVHVHUYLoRVS~EOLFRVGH
TXDOLGDGHHSDUDRDXPHQWRGDFRQILDQoDQDVUHODo}HVS~EOLFRSULYDGDV
$JHQGD0XOKHUHV
 $QH[R9$JHQGDV7UDQVYHUVDLV
,QGLFDGRUGR2EMHWLYR(VSHFtILFR
3HUFHQWXDOGDSRSXODomRGHDDQRVTXHIUHTXHQWDHVFRODFUHFKH
$PSOLDURDFHVVRj(GXFDomR,QIDQWLO FUHFKHVHSUpHVFRODV SRUPHLRGDH[SDQVmRGDVPDWUtFXODVFRP
TXDOLGDGHHHTXLGDGHYLVDQGRJDUDQWLURGLUHLWRjHGXFDomRHDUHGXomRGDVGHVLJXDOGDGHVSULRUL]DQGRJUXSRV
YXOQHUiYHLVHPVXDGLYHUVLGDGHHPFXPSULPHQWRDR3ODQR1DFLRQDOGH(GXFDomR
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
SHUFHQWXDO
0HWD&XPXODWLYD"
1mR
0HWDGR,QGLFDGRU

 
 



  5HJLmR  
    5HJLmR6XO
    5HJLmR1RUWH
    5HJLmR1RUGHVWH
    5HJLmR6XGHVWH
    5HJLmR&HQWUR2HVWH
5HJLRQDOL]DomRGD
0HWD
2EMHWLYRV(VSHFtILFRVGR3URJUDPD
352*5$0$(GXFDomR%iVLFD'HPRFUiWLFDFRPTXDOLGDGHHHTXLGDGH
2EMHWLYR*HUDO(OHYDUDTXDOLGDGHHSURPRYHUDHTXLGDGHHPWRGDVDVHWDSDVHPRGDOLGDGHVGD(GXFDomR
%iVLFDHPUHJLPHGHFRODERUDomRFRPRVVLVWHPDVGHHQVLQRYDORUL]DQGRRVSURILVVLRQDLVGD(GXFDomR
%iVLFDSURPRYHQGRRDFHVVRDSHUPDQrQFLDDFRQFOXVmRGHVXDVHWDSDVDWUDMHWyULDUHJXODUHD
DSUHQGL]DJHPHPQtYHLVDGHTXDGRVFRPYLVWDVjVXSHUDomRGDVGHVLJXDOGDGHVHjYDORUL]DomRGD
GLYHUVLGDGHQDSHUVSHFWLYDGRGHVHQYROYLPHQWRLQWHJUDOGDLQFOXVmRGDVXVWHQWDELOLGDGHHGDMXVWLoDVRFLDO
HPFRQVRQkQFLDFRPR3ODQR1DFLRQDOGH(GXFDomR
$JHQGD0XOKHUHV
 $QH[R9$JHQGDV7UDQVYHUVDLV
,QGLFDGRUGR2EMHWLYR(VSHFtILFR
1~PHURGHPDWUtFXODVHPFXUVRVGH(37
([SDQGLUDRIHUWDGD(GXFDomR3URILVVLRQDOH7HFQROyJLFDOHYDQGRVHHPFRQWDDVGHVLJXDOGDGHV
UHJLRQDLVUDFLDLVGHQtYHOVRFLRHFRQ{PLFREHPFRPRDVHVSHFLILFLGDGHVVRFLDLVFXOWXUDLVWHUULWRULDLVH
DPELHQWDLVGHVXVWHQWDELOLGDGHLQFOXVmRHDFHVVLELOLGDGH
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
Q~PHURDEVROXWR
0HWD&XPXODWLYD"
1mR
0HWDGR,QGLFDGRU

 
 



  5HJLmR  
    5HJLmR&HQWUR2HVWH
    5HJLmR6XO
    5HJLmR1RUWH
    5HJLmR1RUGHVWH
    5HJLmR6XGHVWH
5HJLRQDOL]DomRGD
0HWD
,QGLFDGRUGR2EMHWLYR(VSHFtILFR
1~PHURGHSURMHWRVHDo}HVDSRLDGRV
4XDOLILFDUD(GXFDomR3URILVVLRQDOH7HFQROyJLFDIRPHQWDQGRSURJUDPDVSURMHWRVHDo}HVTXHIRUWDOHoDP
DDWHQomRjVGHPDQGDVGDVRFLHGDGHQDRIHUWDGHHQVLQRSHVTXLVDH[WHQVmRHLQRYDomROHYDQGRVHHPFRQWDDV
HVSHFLILFLGDGHVVRFLDLVFXOWXUDLVWHUULWRULDLVHDPELHQWDLVGHVXVWHQWDELOLGDGHLQFOXVmRHDFHVVLELOLGDGH
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
Q~PHURDEVROXWR
0HWD&XPXODWLYD"
1mR
0HWDGR,QGLFDGRU

 
 



2EMHWLYRV(VSHFtILFRVGR3URJUDPD
352*5$0$(GXFDomR3URILVVLRQDOH7HFQROyJLFDTXH7UDQVIRUPD
2EMHWLYR*HUDO$PSOLDURDFHVVRDSHUPDQrQFLDHDIRUPDomRGHTXDOLGDGHQD(GXFDomR3URILVVLRQDOH
7HFQROyJLFDFRQVLGHUDQGRSRWHQFLDOLGDGHVVRFLDLVFXOWXUDLVHSURGXWLYDVORFDLVFRPYLVWDVjVXSHUDomRGDV
GHVLJXDOGDGHVHjYDORUL]DomRGDGLYHUVLGDGHQDSHUVSHFWLYDGDHTXLGDGHGDLQFOXVmRHGDVXVWHQWDELOLGDGH
YLVDQGRDIRUPDomRLQWHJUDO
$JHQGD0XOKHUHV
 $QH[R9$JHQGDV7UDQVYHUVDLV
,QGLFDGRUGR2EMHWLYR(VSHFtILFR
1~PHURGHWLWXODGRVHPPHVWUDGRSRUPLOKDELWDQWHV
$SRLDUDIRUPDomRHPQtYHOGHPHVWUDGRSDUDDPHOKRULDHRIRUWDOHFLPHQWRGDFLrQFLDGDVDUWHVGDFXOWXUD
GDWHFQRORJLDHGDLQRYDomRHVXDVHVWUXWXUDVLQFOXLQGRDo}HVLQGXWRUDVSDUDRHQIUHQWDPHQWRGDVGHVLJXDOGDGHV
UHJLRQDLVHYXOQHUDELOLGDGHVVRFLDLVSDUDRGHVHQYROYLPHQWRVXVWHQWiYHOGRSDtV
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
SHUFHQWXDO
0HWD&XPXODWLYD"
1mR
0HWDGR,QGLFDGRU

 
 



  5HJLmR  
    5HJLmR1RUGHVWH
    5HJLmR&HQWUR2HVWH
    5HJLmR6XO
    5HJLmR1RUWH
    5HJLmR6XGHVWH
5HJLRQDOL]DomRGD
0HWD
,QGLFDGRUGR2EMHWLYR(VSHFtILFR
1~PHURGHWLWXODGRVHPGRXWRUDGRSRUPLOKDELWDQWHV
$SRLDUDIRUPDomRHPQtYHOGHGRXWRUDGRSDUDDPHOKRULDHIRUWDOHFLPHQWRGDFLrQFLDGDVDUWHVGDFXOWXUD
GDWHFQRORJLDHGDLQRYDomRHVXDVHVWUXWXUDVLQFOXLQGRDo}HVLQGXWRUDVSDUDRHQIUHQWDPHQWRGDVGHVLJXDOGDGHV
UHJLRQDLVHYXOQHUDELOLGDGHVVRFLDLVSDUDRGHVHQYROYLPHQWRVXVWHQWiYHOGRSDtV
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
SHUFHQWXDO
0HWD&XPXODWLYD"
1mR
0HWDGR,QGLFDGRU

 
 



  5HJLmR  
    5HJLmR6XGHVWH
    5HJLmR&HQWUR2HVWH
    5HJLmR6XO
    5HJLmR1RUGHVWH
    5HJLmR1RUWH
5HJLRQDOL]DomRGD
0HWD
2EMHWLYRV(VSHFtILFRVGR3URJUDPD
352*5$0$(GXFDomR6XSHULRU4XDOLGDGH'HPRFUDFLD(TXLGDGHH6XVWHQWDELOLGDGH
2EMHWLYR*HUDO3URPRYHUDPHOKRULDGDTXDOLGDGHGDHGXFDomRVXSHULRUDPSOLDQGRRDFHVVRDSHUPDQrQFLD
HDFRQFOXVmRQDJUDGXDomRHQDSyVJUDGXDomRFRPYLVWDVjVXSHUDomRGDVGHVLJXDOGDGHVHjYDORUL]DomR
GDGLYHUVLGDGHQDSHUVSHFWLYDGDHTXLGDGHGDLQFOXVmRHGDVXVWHQWDELOLGDGHIRUWDOHFHQGRGHIRUPD
SDUWLFLSDWLYDDFLrQFLDDFXOWXUDDVDUWHVDWHFQRORJLDHDLQRYDomRQDVDWLYLGDGHVGHHQVLQRSHVTXLVDH
H[WHQVmRHDSHUIHLoRDQGRDDYDOLDomRDVXSHUYLVmRHDUHJXODomRSDUDRGHVHQYROYLPHQWRGRSDtVHP
FRQVRQkQFLDFRPR3ODQR1DFLRQDOGH(GXFDomR
$JHQGD0XOKHUHV
 $QH[R9$JHQGDV7UDQVYHUVDLV
,QGLFDGRUGR2EMHWLYR(VSHFtILFR
3HUFHQWXDOGHUHVROXWLYLGDGHGDVGHPDQGDVQDSODWDIRUPDFRQVXPLGRUJRY
$PSOLDUDUHVROXWLYLGDGHGDVDo}HVGHSURWHomRHGHIHVDGRFRQVXPLGRU
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
SHUFHQWXDO
0HWD&XPXODWLYD"
1mR
0HWDGR,QGLFDGRU

 
 



,QGLFDGRUGR2EMHWLYR(VSHFtILFR
3RORVGHDWHQGLPHQWRGDVGHIHQVRULDVLPSODQWDGRV
$PSOLDURDWHQGLPHQWRGDVGHIHQVRULDVFRPIRFRQRVJUXSRVYXOQHUDELOL]DGRVHPHVSHFLDOPXOKHUHV
SRSXODomRQHJUDSRSXODomR/*%74,$SRYRVLQGtJHQDVHFRPXQLGDGHVWUDGLFLRQDLV
/LQKDGH%DVHGR,QGLFDGRU 
8QLGDGHGH0HGLGD
TXDQWLGDGH
0HWD&XPXODWLYD"
6LP
0HWDGR,QGLFDGRU

 
 



2EMHWLYRV(VSHFtILFRVGR3URJUDPD
352*5$0$3URPRomRGR$FHVVRj-XVWLoDHGD'HIHVDGRV'LUHLWRV
2EMHWLYR*HUDO)RUWDOHFHURDFHVVRjMXVWLoDHDSURPRomRHGHIHVDGRVGLUHLWRVGDVSHVVRDVFRPrQIDVHHP
JUXSRVVRFLDLVYXOQHUDELOL]DGRV
$JHQGD0XOKHUHV
 $QH[R9$JHQGDV7UDQVYHUVDLV
DO_21314602_PPAP03_001
DO_21314602_PPAP03_002
DO_21314602_PPAP03_003
DO_21314602_PPAP03_004
DO_21314602_PPAP03_005
DO_21314602_PPAP03_006
DO_21314602_PPAP03_007
DO_21314602_PPAP03_008
DO_21314602_PPAP03_009
DO_21314602_PPAP03_010
DO_21314602_PPAP03_011
DO_21314602_PPAP03_012
DO_21314602_PPAP03_013
DO_21314602_PPAP03_014
DO_21314602_PPAP03_015
DO_21314602_PPAP03_016
DO_21314602_PPAP03_017
DO_21314602_PPAP03_018
DO_21314602_PPAP03_019
DO_21314602_PPAP03_020
DO_21314602_PPAP03_021
DO_21314602_PPAP03_022
DO_21314602_PPAP03_023
DO_21314602_PPAP03_024
DO_21314602_PPAP03_025
DO_21314602_PPAP03_026
DO_21314602_PPAP03_027