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Brazil TSE - RESOLUTION No. 23.546 - OF THE FEDES VEDADAS - public entities and legal entities of any nature, with the exception of the budgetary appropriations of the Partisan Fund and the FEFC;

RESOLUTION NO. 23,546, OF DECEMBER 18, 2017 - BRASÍLIA / DF

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Regulates the provisions of Title III - Finance and Accounting of the Parties - of Law 9,096 of September 19, 1995.

THE SUPERIOR ELECTION COURT, in the use of the attributions granted by art. 61 of Law 9,096 of September 19, 1995, resolves:

Article 1.   This resolution regulates the provisions of Title III - Finance and Accounting of Parties - of Law 9,096, dated September 19, 1995, and will apply in the scope of Electoral Justice. 

Title I 

OF THE OBLIGATIONS CONCERNING FINANCE, ACCOUNTING AND ACCOUNTABILITY

Chapter I

Delegate Francischini has allocated R $ 24 thousand of his parliamentary quota for a company linked to a couple that manages a network of sites designated as vehicles that propagate "fake news" 
 https://noticias.uol.com.br/politica/eleicoes/2018/ news / 2018/05/26 / owner-of-sites-criticized-by-fake-news-receives-money-of-deputy.htm

OF THE PRELIMINARY PROVISIONS 

Art. 2   Political parties, legal entities governed by private law, and their directors are subject, as regards finance, accounting and accountability, to the Electoral Court, to the provisions established in the Federal Constitution; Law 9,096 of September 19, 1995; Law No. 9,504, of September 30, 1997; in this resolution; Brazilian accounting standards issued by the Federal Accounting Council (CFC); and other norms issued by the Superior Electoral Court (TSE).

Single paragraph.   The provisions of this resolution do not relieve the political party and its leaders of the fulfillment of other principal and accessory obligations, of an administrative, civil, fiscal or tax nature, provided for in current legislation.

Article 3.   The statutes of political parties shall contain provisions that deal specifically with the following matters:

I -  finance and accounting, including establishing rules that set limits on the contributions of members and defining the various sources of revenue of the party; and

II -  criteria for distribution of resources of the Party Fund between national, state or district, municipal and zonal bodies.

Art. 4   Political parties, at all levels of management, shall:

I -  enroll in the National Registry of Legal Entities (CNPJ);

II -  carry out financial transactions exclusively in separate bank accounts, subject to the segregation of funds according to the nature of the revenue, pursuant to art. 6th;

III -  incur expenses in accordance with the provisions of this resolution and applicable legislation;

IV -  maintain digital accounting, under the responsibility of qualified accounting professional, that allows the verification of the origin of its revenues and the destination of its expenses, as well as of its financial situation; and

V -  refer to the Electoral Justice, within the deadlines established in this resolution:

a) the balance sheet and the statement of income for the year, for publication in a disciplined manner by the Judicial Secretariat of the courts; and

b) the annual accountability.

Chapter II 

OF THE REVENUES 

Section I

OF SOURCES OF REVENUE 

Art. 5 The following   constitute recipes of political parties:

I -  resources from the Special Fund for Financial Assistance to Political Parties (Partisan Fund), referred to in art. 38 of  
Law 9,096 / 1995;

II -  donations or contributions of individuals destined to the constitution of own funds;

III -  financial leftovers from the campaign, received from candidates;

IV -  donations of individuals and other party associations for the financing of electoral campaigns and of ordinary party expenses, with the identification of the original donor;

V -  resources deriving from:

a) the disposal or leasing of own goods and products;

b) the sale of goods and products;

c) the realization of events; or

d) loans contracted with a financial institution or equivalent, provided that it is authorized to operate by the Central Bank of Brazil (BCB);

VI -  estimated donations of money;

VII -  income from financial investments, respecting the nature of the resources invested; or

VIII -  funds from the Special Fund for Campaign Funding (FEFC).

Paragraph 1   - Values ​​obtained through personal loans contracted with individuals or entities not authorized by the BCB may not be used as own resources.

Paragraph 2.   The party must prove to the Electoral Court the realization of the loan and the payment of installments due by the date of presentation of the accounts, through legal and proper documentation, identifying the origin of the resources used for the discharge. 

Section II 

OF BANK ACCOUNTS 

Article 6   The political parties in each sphere of management must open bank accounts for the financial movement of revenues according to their origin, assigning specific bank accounts to move resources from:

I -  of the Partisan Fund, provided for in item I of art. 5th;

II -  of the "Donations for Campaign" account, foreseen in item IV of art. 5th;

III -  from the account "Other Resources", provided for in items II, III and V of art. 5th; and

IV -  those for the program for the promotion and diffusion of women's political participation (Law no. 9,096 / 1995, article 44, § 7);

V -  of the FEFC, provided for in item VIII of art. 5th.

§ 1   The requirement to open a specific account to move the resources referred to in the  caput  and the paragraphs only applies to party bodies that directly or indirectly receive resources of the kind.

Paragraph 2.   Financial institutions that maintain a bank account of a political party shall furnish monthly to the Electoral Court the electronic statements of the financial movement for the purpose of instructing the accountability processes, up to the thirtieth day of the month following that to which they refer.

§ 3º   The electronic statements must be standardized and supplied according to specific norms of the BCB and must comprise the registration of all financial transactions with identification of the counterparty.

Paragraph 4.   Financial income and funds obtained from the sale of assets have the same nature as the resources invested or used for their acquisition and must be credited to the respective bank account.

Paragraph 5 -   The deposits and movements of resources from the Party Fund shall be made in banking establishments controlled by the federal public authority, by the state public power or, if these do not exist, in the bank chosen by the governing body of the party (Law 9,096 / 1995, art. 43).

Paragraph 6   Without prejudice to the requirement of other documents provided for in specific regulations of the BCB, the opening of the bank accounts referred to in the  caput  must be requested by the party in the financial institution with the presentation of the following documents and information:

I -  Application for Bank Account Opening (RAC), available on the TSE web page;

II -  proof of the respective enrollment in the CNPJ of the Federal Revenue of Brazil (RFB), to be printed by consulting the organ page on the Internet;

III -  certificate of party composition, available on the TSE's website;

IV -  names of those responsible for the bank account movement and updated address of the party body and its leaders.

Art. 7   The bank accounts may only receive donations or contributions with identification of the respective registration number in the Physical Register (CPF) of the donor or taxpayer or in the CNPJ, in the case of funds from another political party or candidates.

Paragraph 1   In order to collect resources through the Internet, the political party must make available mechanism in electronic page, observing the following requirements:

I -  identification of the donor by name and CPF;

II -  issuance of receipt for each donation received, with the donor's signature waived; and

III -  use of transaction capture terminal for donations by means of credit card or debit card.

Paragraph 2   Donations by credit card or debit card are only accepted when made by the cardholder.

Paragraph 3.   Any reimbursement, cancellation or non-confirmation of card expenses must be informed by the respective administrator to the beneficiary and to the Electoral Court. 

Section III 

OF DONATIONS 

Art. 8   The donations made to the political party may be made directly to the national, state or district, municipal and zonal governing bodies, which shall forward to the Electoral Court and to the hierarchically superior organs of the party the receipt and respective destination, accompanied of the accounting balance (Law No. 9,096 / 1995, article 39, paragraph 1).

§ 1   Donations in financial resources must be made by cross-check in the name of the political party or by bank deposit directly in the account of the political party (Law no. 9,096 / 1995, article 39, § 3).

Paragraph 2.   The bank deposit provided for in Paragraph 1 above shall be made to the "Donations for Campaign" account or to the "Other Resources" account, according to its destination, being allowed to be effected by any means of bank transaction in which the CPF of the donor or taxpayer or the CNPJ, in the case of political parties or candidates, must be identified.

Paragraph 3.   In an election year, political parties may apply or distribute the financial resources received by individuals for the various elections, observing the provisions of arts. 23, § 1, and 24 of Law no. 9,504 / 1997 and the criteria defined by the respective management bodies and statutory regulations (Law no. 9,096 / 1995, article 39, § 5).

Paragraph 4.   For the purpose of the provisions of paragraph 3, the use or distribution of financial resources received from individuals for the benefit of electoral campaigns shall comply with the following rules:

I -  amounts derived from donations received by the party body that are destined, totally or partially, for use in the electoral campaign must be previously transferred to the bank account referred to in item II of art. 6º - "Donations for Campaign" -, with the necessary registration that allows the clear identification of the origin of the values ​​and the original donor (STF, ADI nº 5.394);

II -  the use or distribution of resources resulting from donations in favor of electoral campaigns is limited to 10% (ten percent) of the gross income received by the individual in the year prior to the election;

III -  the political party that applies resources of the Partisan Fund in electoral campaign must make the financial movement directly in the bank account established in art. 43 of Law 9,096 / 1995, the transfer of these resources to the "Donations for Campaign" account is prohibited.

Paragraph 5.   The determination of the gross income of the individual referred to in item II of paragraph 4 is carried out as provided for in a resolution of accountability of the electoral campaigns in the elections in which the donation is used.

§ 6   The estimated cash donations related to the use of movable or immovable property owned by the donor, provided that the value of the donation does not exceed R $ 40,000.00 (forty thousand reais), calculated from the limit referred to in item II of § 4, according to the market value.

Paragraph 7   The assessment of the limit of donation of the taxpayer exempted from the presentation of an annual declaration of adjustment of the Income Tax must be carried out based on the limit of exemption foreseen for the exercise.

§ 8   The remittance of the statement and the balance sheet provided for in the  caput  must be sent to:

I -  to the Electoral Court, annually at the time of rendering of accounts, pursuant to this resolution; and

II -to the hierarchically superior party organs, in the form and periodicity established in the internal rules of the political party. 

Section IV 

OF ESTIMATED MONEY DONATIONS, PRODUCT MARKETING AND EVENTS 

Art. 9   Donations of goods or services estimated in cash or temporary assignments must be evaluated based on the prices practiced in the market at the time of their realization and proven by:

I  -  tax document issued on behalf of the donor or donation instrument, when it is a donation of assets owned by the individual donor;

II -  instrument of assignment and proof of ownership of the property donated by the donor, in the case of property temporarily assigned to the political party;

III -  instrument of provision of services, in the case of services rendered by an individual in favor of the party; or

IV -  demonstration of the evaluation of the donated good or service, by proving the prices usually practiced by the donor and their adequacy to those practiced in the market, indicating the source of evaluation.

Art. 10.   In order to commercialize products and / or to hold events that are intended to collect resources, the party body must communicate its accomplishment, formally and at least five working days in advance, to the Electoral Court, which can determine the its supervision. 

Section V 

OF THE DONATION RECEIPTS 

Article 11.   The partisan organs of any sphere must issue, within a maximum period of three days counted from the credit in the bank account, receipt of a donation for:

I -  donations received from individuals;

II -  financial or estimated cash transfers made between distinct political parties, with the identification of the original donor;

III -  financial or estimated cash transfers made between levels of party leadership of the same political party, with the identification of the original donor;

IV -  financial transfers of resources from the Party Fund made between different parties or between levels of leadership of the same party, without the identification of the original donor.

§ 1   The receipts must be numbered, by political party, in sequential order and must be issued on the TSE web page.

Paragraph 2.   The obligation to issue receipts provided for in the  caput  is waived, without prejudice to the respective amounts being duly registered by the political party, in the following cases:

I -  transfers made between the bank accounts of the same party body;

II -  credits in bank account resulting from the transfer of financial surplus from the candidates' campaign;

III -  transfers made between the national party body and its foundation or institute;

IV -  contributions to the maintenance of the party made by affiliates through a duly identified bank deposit, up to the amount of R $ 200.00 (two hundred reais) per month.

Paragraph 3   In the case provided for in item IV of Paragraph 2:

I -  the identified bank deposit voucher is valid for the affiliate as a donation receipt; and

II -  banks must identify the donor in the bank statement, in the form of § 3 of art. 6th.

§ 4º   Donation limits for electoral campaign must be included in the model of the donation receipt, with the warning that the donation destined to the electoral campaigns above such limits can generate the application of a fine of up to 100% (one hundred percent) of the amount too much.

Paragraph 5   Political parties may refuse an identifiable donation that is credited to their bank accounts improperly, promoting a reversal of the value to the identified donor until the last working day of the month subsequent to the effective date of the credit, except as provided in art. 13.

Paragraph 6   In the event of Paragraph 5 or when there is an error, the political party shall promote the cancellation of the respective receipt and, as the case may be, issue a new one to adjust the data, specifying the operation in an explanatory note at the time of presentation of the accounts .

Paragraph 7   The provisions of this article shall apply to donations of goods estimated in cash, observing that:

I  -  the receipt must be issued within five days of the donation and, in the event of the temporary assignment, the beginning of the receipt of the goods and services, stipulating the estimated value in cash for the period agreed, computing the first month; and

II -  in the event that the period of temporary assignment exceeds the month in which the receipt of the good or service begins, the party shall, as long as the assignment continues, issue monthly new receipts by the fifth (fifth) day of the subsequent month.

Paragraph 8   Any differences between the estimated value of the donation or temporary assignment can be verified in the diligence phase of the analysis of the accountability. 

Section VI 

OF THE FACTS FURNISHED 

Art. 12.   Political parties and their foundations are prohibited from receiving, directly or indirectly, in any form or pretext, a donation, contribution or monetary or monetary assistance, including through publicity of any kind, from:

I -  foreign origin;

II -  public entities and legal entities of any nature, with the exception of the budgetary appropriations of the Party Fund and the FEFC;

III -  natural person who carries out commercial activity resulting from concession or permission; or

IV -  public authorities.

Paragraph 1   - Public authorities, for the purposes of item IV of the  caput , are considered to be natural persons who exercise a public function or position of free appointment and exoneration, or position or temporary public employment, except those affiliated to a political party.

Paragraph 2.   The prohibitions provided for in this article affect all partisan organs, including their foundations, observing the provisions of paragraph 2 of art. 20.

Paragraph 3   - Indirect donation, referred to in the caput , is understood to be the  one made by an interposed person that is included in the hypotheses provided for in subsections.

Section VII 

OF FINANCIAL RESOURCES OF UNIDENTIFIED ORIGIN 

Art. 13.   It is forbidden to political parties to receive, directly or indirectly, in any form or pretext, resources of unidentified origin.

Single paragraph.   Unidentified resources of origin are those in which:

I -  the name or corporate name, as the case may be, or registration with the CPF of the donor or taxpayer or the CNPJ, in the case of political parties or candidates:

(a) have not been informed; or

b) if informed, invalid, non-existent, void, canceled or, for any other reason, not identified;

II -  there is no correspondence between the name or corporate name and registration with the CPF or CNPJ informed; and

III -  the estimated good that has been donated or temporarily assigned does not belong to the donor's assets or, in the case of services, are not products of its activity. 

Section VIII 

OF THE IMPLICATIONS ARISING OUT OF THE RECEIPT OR USE OF RESIDUES OF SEALED SOURCE OR UNIDENTIFIED ORIGIN 

Article 14.   The direct or indirect receipt of the resources provided for in art. 13 subject the party body to collect the amount from the National Treasury, through the Union Collection Guide (GRU), until the last business day of the month following the effective date of the credit in any of the bank accounts referred to in art. 6, and the return to the original donor is prohibited.

Paragraph 1 -   The provisions of the  caput  also apply to funds from sealed sources that have not been reversed within the period provided for in paragraph 5 of art. 11, which should, in this case, be collected from the National Treasury.

Paragraph 2   In the case of donations estimated in cash by means of donation or temporary assignment of property that is not of the assets of the identified donor or the receipt of services that are not a product of the activity of the donor, the consequences are determined and decided at the time of the donation. judgment of rendering of accounts.

Paragraph 3.   The non-payment of resources within the period established in this article or its use constitutes a serious irregularity to be appraised in the judgment of the accounts.

Paragraph 4.   For the collection provided for in paragraph 1, resources of the Partisan Fund may not be used.

Paragraph 5.   Independently of the provisions set forth in this resolution, the Electoral Court must immediately inform the Electoral Public Ministry (MPE) whenever it is identified that the political party has received or is receiving financial resources of foreign origin, for purposes of the provisions of art. 28 of Law 9,096 / 1995.

Paragraph 6.   The judicial authority, on the basis of a reasoned denunciation of a member or delegate of a party, of representation of the attorney general or of a regional or of an initiative of the magistrate, in the face of evidence of irregularities in the financial and economic management of the campaign, may determine the diligences and such measures as may be deemed necessary to prevent the use of resources of unidentified origin or of prohibited source and, if deemed appropriate, submit the application of the measures provided for in art. 35 of Law 9,096 / 1995. 

Section IX 

OF THE CAMPAIGN SOILS 

Art. 15. They   constitute leftovers of the campaign:

I -  the positive difference between the proceeds collected and the expenses incurred by the candidates and the political party until the date of delivery of the accounts of the campaign; and

II -  the permanent material assets acquired or received in donation by the candidate until the date of delivery of the installments of campaign accounts.

Art. 16.   The proof of the existence and destination of the leftovers of the campaign are:

I -  national directory, with regard to campaigns for the office of President of the Republic;

II -  state or district directory, regarding the campaigns for governor, senator, federal, state or district deputy; and

III -  municipal directory, with regard to the campaigns for mayor and councilman.

§ 1º   The financial leftovers of campaign received from candidates must be credited in the bank accounts that deal with the subsections of art. 6, according to the nature of the resources, obeying the following criteria (Law no. 9.504 / 1997, article 31):

I -  in the case of candidates for mayor, deputy mayor and councilor, these resources must be transferred to the municipal governing body of the party in the city where the election took place, which shall be solely responsible for identifying these resources, their use, accounting and accountability at the corresponding electoral court;

II -  in the case of candidates for governor, vice governor, senator, federal deputy and state or district deputy, these resources must be transferred to the regional governing body of the party in the state where the election occurred or in the Federal District, if applicable , which will be solely responsible for the identification of these resources, their use, accounting and respective accountability in the corresponding Regional Electoral Court (TRE);

III -in the case of candidates for president and vice-president of the Republic, these resources must be transferred to the national governing body of the party, which shall be solely responsible for identifying these resources, their use, accounting and their accountability in the TSE;

IV -  The national governing body of the party can not be held liable or penalized for non-compliance with the provisions of this article by the municipal and regional governing bodies.

§ 2º   The permanent material assets acquired or received by the candidate must be transferred, without burden, to the respective directory of the political party and duly recorded in their accounting.

Paragraph 3.   The transfer of financial resources and permanent material assets to the party's patrimony must be carried out until the date scheduled for the candidate to present his campaign accounts.

Paragraph 4.   In the event of not receiving the leftovers of the campaign up to the deadline established for the rendering of accounts to the Electoral Court, it is incumbent upon the bodies set forth in the  caput to  recognize, in the accounting, the right to receive these leftovers, identifying the candidates who are obliged to the return.

Paragraph 5   In the annual accounts, the respective directory must present, in explanatory notes according to each election, the details of the assets provided for in Paragraph 2, indicating the actions and measures adopted for the collection of the uncredited or transferred leftovers.

§ 6   The financial leftovers verified in the bank account destined to the "Donations for Campaign" can be reverted to the bank account "Other Resources" after the presentation of the campaign accounts by the party organ. 

Chapter III 

OF PARTY EXPENSES 

Art. 17.   All the costs and expenses used by the organ of the political party for its maintenance and attainment of its objectives and programs constitute partisan expenses.

Paragraph 1   - Resources from the Partisan Fund may only be used to pay related expenses (Law No. 9,096 / 1995, article 44):

I -  the maintenance of party headquarters and services;

II -  to doctrinal and political propaganda;

III -  enlistment and election campaigns;

IV -  the creation and maintenance of an institute or foundation of research and of indoctrination and political education;

V -  the creation and maintenance of programs to promote and disseminate the political participation of women;

VI -  the payment of tuition, annuities and similar fees owed to international party organizations that are intended to support research, study and political indoctrination, to which the political party is regularly affiliated; and

VII -  to pay for food expenses, including restaurants and snack bars.

Paragraph 2.   The resources of the Partisan Fund may not be used for the discharge of fines related to infractions, criminal, administrative or electoral acts or for the discharge of charges arising from default of payments, such as late payment penalty, monetary restatement or interest.

Paragraph 3.   The resources of the Partisan Fund, although deposited in the bank account provided for in item I of art. 6, are unenclosed and can not be pledged as collateral.

Art. 18.   Proof of expenses must be evidenced by means of an appropriate tax document, without amendments or erasures, and must include the date of issue, the detailed description, the value of the operation and the identification of the issuer and the consignee or contractors by name or corporate name, CPF or CNPJ and address.

Paragraph 1   In addition to the appropriate tax document referred to in the  caput , the Electoral Court may admit, for purposes of evidencing expenses, any suitable means of proof, including other documents, such as:

I -  contract;

II -  proof of delivery of material or effective rendering of the service;

III -  payment voucher; or

IV -  Guide to Collection of FGTS and Social Security Information (GFIP).

Paragraph 2.   When the issuance of a tax document is waived, in accordance with the applicable legislation, proof of the expense may be made by means of documentation containing the date of issue, description and value of the operation or performance, identification of the recipient and issuer by name or corporate name, CPF or CNPJ and address.

Paragraph 3.   The documents related to the expenses with the creation or maintenance of programs of promotion and diffusion of the political participation of the women must show the effective execution and maintenance of said programs, in terms of subsection V of art. 44 of Law 9,096 / 1995, and a mere provisioning is not allowed.

Paragraph 4   - Party expenses must be paid by issuing a cross referenced check or by bank transaction that identifies the CPF or CNPJ of the beneficiary, except as provided in art. 19.

§ 5   The payment of expenses, as provided in the  caput , may involve more than one operation, provided that the beneficiary of the payment is the same individual or legal entity.

§ 6   In services contracted for the purpose of hiring of labor, it is required the presentation of the list of personnel allocated for the provision of services, with the indication of their name and CPF.

§ 7   The proof of expenses must contain a detailed description, observing that:

I -  in advertising, consulting and opinion research expenses, the respective tax documents must identify, in their body or in an appended list, the names of contracted or subcontracted third parties and must be accompanied by material proof of the contract;

II -  airfare expenses will be evidenced by an invoice or duplicate issued by a travel agency, when applicable, provided that the beneficiaries are informed of the dates and itineraries, with no requirement to present any other document for this purpose (Law 9,096 / 1995, article 37, § 10); and

III -  proof of expenses related to lodging must be done by means of the presentation of invoice issued by the hotel establishment with identification of the guest.

Article 19.   In order to pay small expenses, the party body, from any sphere, may constitute a cash reserve (cash fund) that observes the maximum balance of R $ 5,000.00 (five thousand reais), provided that the resources destined to the respective reserve transit previously through a specific bank account of the party and, in the year, does not exceed 2% (two percent) of the expenses launched in the previous year.

§ 1º   The balance of the cash fund can be recomposed monthly, with the complement of its limit, according to the amounts spent in the previous month.

§ 2   The withdrawal of the amounts destined to the cash fund must be made from the party's specific bank account, by means of the issuance of a nominative check in favor of the party's own body.

Paragraph 3   - Small expenses are considered as expenses whose individual values ​​do not exceed the limit of R $ 400.00 (four hundred reais), in any case, the fractionation of these expenses being forbidden.

Paragraph 4.   The use of funds of the cash fund does not exempt proof of expenses under the terms of art. 18.

§ 5   The percentage and the amounts foreseen in this article can be reviewed, annually, by order of the president of the TSE.

Article 20.   The national organs of the parties shall allocate at least twenty percent (20%) of the total resources of the Party Fund received in the financial year for the creation or maintenance of an institute or foundation for research, indoctrination and political education.

Paragraph 1.   The allocation shall be made by means of a current account credit of the institute or foundation within a period of fifteen days from the date on which the amounts of the Partisan Fund are received.

Paragraph 2.   In the financial year in which the foundation or institute does not spend all the resources that are assigned to it, any surplus may be reverted to other party activities provided for in the  caput  of art. 44 of Law 9,096 / 1995, observing that:

I -  leftovers must be cleared up to the end of the financial year and must be fully transferred to the bank account destined for the movement of funds derived from the Party Fund in the month of January of the following year;

II -  the value of the transferred leftovers should not be computed for the purposes of the calculation provided for in this article; and

III -  the value of the leftovers must be computed for the purpose of calculations provided for in arts. 21 and 22.

§ 3 In the absence of an institute or foundation of research, indoctrination and political education, the percentage established in item IV of art. 44 of Law 9,096 / 1995 should be taken to the special account of the national directory of the political party, remaining blocked until the creation of said entity.

Art. 21.   In the case of utilization of funds from the Partisan Fund for the payment of personnel expenses, in any capacity, including through the hiring of labor, the following limits shall be observed regarding the total of the Partisan Fund received in the financial year in each level of direction:

I -  50% (fifty percent) to the national body; and

II -  60% (sixty percent) for each state and municipal body.

Paragraph 1 -   Expenses and expenses related to the contracting of services or products provided or provided by independent third parties, without labor bond, should not be considered for the purpose of measuring the limit established in this article, unless fraud is proven.

Paragraph 2 -   The inspection of the limit referred to in this article shall be made in the annual accounts presented by the political parties in each sphere of party leadership.

Paragraph 3.   Charges and taxes of any nature are not included in the computation of the percentage provided for in this article.

Article 22.   The party organs shall allocate in each sphere at least five percent (5%) of the total resources of the Party Fund received in the financial year for the creation or maintenance of programs to promote and disseminate the political participation of women, to be carried out in accordance with the guidelines and responsibility of the national body of the political party.

Paragraph 1 -   The political party that does not comply with the provisions of the  caput  must transfer the balance to the bank account referred to in item IV of art. 6, and its application is prohibited for a different purpose, so that the remaining balance must be applied within the subsequent financial year, under penalty of an increase of 12.5% ​​(twelve and five tenths percent) of the amount provided for in item V of  caput , to be applied for the same purpose (Law 9,096 / 1995, article 44, § 5).

§ 2   In the event of Paragraph 1, the party is prevented from using any of the mentioned values ​​for a different purpose.

Paragraph 3 -   The application of resources referred to in this article, in addition to accounting in a specific item of the chart of accounts approved by the TSE, must be evidenced by the presentation of tax documents expressly stating the purpose of the application, being foreclosed by the provision of ordinary expenses, such as water, electricity, telephone, rent and the like.

Paragraph 4.   The violation of the provisions set forth in this article implies a serious irregularity to be appraised in the judgment of the accounts.

Paragraph 5.   At the discretion of the women's secretary or, in the absence of the secretariat, at the discretion of the research foundation and of the political education and indoctrination, the resources referred to in the  caput  may be accumulated in different financial years held in specific bank accounts to election campaigns of party candidates, and in this case, the provisions of paragraph 2 shall not apply.

Paragraph 6.   In the three elections that follow on September 29, 2015, the parties shall reserve, in specific bank accounts for this purpose, a minimum of 5% (five percent) and a maximum of 15% (fifteen percent) of the amount of Partial Fund for the financing of electoral campaigns for application in the campaigns of their candidates, including in this amount the resources referred to in item V of art. 44 of Law 9,096 / 1995 (Law no. 13,165 / 2015, article 9).

Paragraph 7   For the purposes of measuring the legal minimum limit, the actual expenses in the program and the financial transfers made to the specific bank accounts referred to in item IV of art. 6th. 

Chapter IV 

OF THE ASSUMPTION OF OBLIGATIONS 

Article 23.   Bodies in favor of any sphere may assume the obligation of another body by means of an agreement, expressly formalized, which must contain the origin and value of the obligation assumed, the data and the consent of the creditor.

Paragraph 1 -   Resources of the Partisan Fund may not be used for partial, even if partial, discharge of the obligation if the partisan organ originally responsible is prevented from receiving funds from that Fund.

Paragraph 2   The provisions of paragraph 1 do not prevent parties from any sphere from assuming the obligation of another body through the use of other resources.

Paragraph 3.   The copy of the document giving rise to the obligation assumed must be annexed to the agreement.

Paragraph 4.   The agreement referred to in the  caput  must be signed by the representatives of the respective party organs and by the creditor.

Paragraph 5.   The party bodies  mentioned in the  caput must record in their deeds the accounting effects resulting from said operation.

Paragraph 6.   Once the debt settlement agreement is concluded, the originating debtor shall be released from any responsibility and shall proceed to the settlement of the respective accounting record in its liabilities.

Article 24.   The unpaid campaign debts assumed by the political party by decision of its national party governing body shall observe the criteria established in art. 23.

Single paragraph.   The financial collection of resources for payment of election campaign debts should:

I-transfer to the bank account referred to in item II of art. 6th;

II -  must have its origin identified; and

III -  always be subject to the limits and prohibitions established in this resolution and Laws 9,096 / 1995 and 9,504 / 1997. 

Chapter V 

ACCOUNTING SCRIPTURE 

Art. 25.   The partisan organs, in all spheres, are obliged to adopt digital accounting, independently of the existence or not of the financial movement of any nature of resource.

Single paragraph.   Bookkeeping must be based on the financial year corresponding to the calendar year.

Art. 26.   The digital accounting book includes the digital version:

I -  of the Daily Book and its auxiliaries; and

II -  of the Book of Reason and its auxiliaries.

§ 1   The digital accounting bookkeeping shall observe the provisions of this resolution and the acts issued by the RFB and the CFC.

§ 2   In the digital accounting, accounting records shall:

I -  identify:

(a) the origin and value of donations and contributions;

b) Individuals with whom the party organism has transacted, with the name and the CPF of the donor or taxpayer or of the CNPJ, in the case of a political party; and

c) the expenses of electoral character, thus considered those defined in art. 26 of Law 9,504 / 1997;

II -  specify in detail the expenses and the inflows of resources of any nature.

Paragraph 3.   The Daily Book, referred to in item I of the  caput , must be authenticated in the competent public registry of the headquarters of the party body and contain the digital signature of the qualified accounting professional, the president and the treasurer of the party body.

§ 4   In cases where there is no digital registration in the public registry offices of the party's headquarters, the requirement set forth in § 3 may be met by the registration of the Physical Daily Book, obtained on the basis of digital bookkeeping.

Art. 27.   The accounting bookkeeping of the party organs must observe the specific chart of accounts established by the TSE. 

Chapter VI 

PRESENTATION OF ACCOUNTABILITY 

Art. 28.   The political party, in all spheres of direction, shall present its rendering of accounts to the Electoral Court annually until April 30 of the following year, addressing it to:

I-competent electoral court, in the case of municipal or zonal reporting;

II -  TRE, in the case of accountability of a state body; and

III -  TSE, in the case of rendering of accounts of national body.

Paragraph 1.   The TREs shall publish by the end of February of each year the list of competent judges for the receipt of the accounts of the municipal and zonal bodies.

Paragraph 2   The rendering of accounts is mandatory even if there is no receipt of financial or estimated resources in cash, and the party must present its financial and equity position ascertained in the fiscal year.

Paragraph 3.   The accountability of municipal party bodies that have not moved financial resources or assets estimated in cash is made through the declaration of absence of movement of resources in the period, which must be submitted within the period stipulated in the  caput  and should be:

I -  completed according to the model available on the TSE web page;

II  -  signed by the treasurer and the president of the party body, who are responsible, even criminally, for the content of the declaration provided;

III -  delivered, physically, to the competent court for the analysis of the respective accountability; and

IV -  processed in accordance with the provisions of art. 45 et seq.

Paragraph 4.   The extinction or dissolution of provisional committee or party directory does not exclude the obligation to present the accounts related to the period of validity of the commission or directory.

§ 5   In the case of paragraph 4, the accountability must be presented by the party's immediate superior sphere or by whom the commission or directory succeeds, with the identification of the party leaders according to the period of performance.

Article 29.   The process of party accounts is of a jurisdictional nature and begins with the presentation to the competent Electoral Court of the following pieces elaborated by the Annual Accountability System of the Electoral Justice:

I -  proof of remittance to the RFB of the digital accounting;

II - the  opinion of the executive committee or the fiscal council of the party, if any, on the respective accounts;

III - list  of bank accounts opened;

IV -  bank reconciliation, if there are debits or credits that are not included in the respective bank statements at the date of issue;

V -  bank statements, provided by the financial institution, relating to the period to which the accounts rendered relate, showing the financial movement or its absence, in its final form, covering the entire financial year to which the accounts refer, extracts provisional or without legal validity, adulterated, partial, or that omit any financial movement;

VI -  fiscal documents proving the effectiveness of expenses incurred with funds from the Party Fund, without prejudice to the execution of procedures for the presentation of vouchers related to other expenses;

VII -  copy of the GRU dealt with in art. 14;

VIII -  statement of the agreements referred to in art. 23;

IX -  relationship identifying the president, the treasurer or those who performed equivalent functions, as well as those who have effectively replaced them in the financial year of rendering of accounts;

X -  statement of resources received and distributed from the Partisan Fund;

XI -  statement of donations received;

XII -  statement of obligations payable;

XIII -  statement of campaign debts;

XIV -  statement of income and expenses;

XV -  demonstration of the transfer of resources to electoral campaigns made to candidates and party directories, identifying for each recipient the origin of the distributed resources;

XVI -  statement of contributions received;

XVII -  demonstration of leftovers from the campaign, detailing the amounts received and amounts receivable;

XVIII -  statement of cash flows;

XIX -  opinion of the fiscal council or competent organ of the institute or foundation maintained by the political party;

XX -  instrument of mandate for constitution of lawyer for the rendering of accounts, indicating the facsimile number for which the patron of the party body will receive the subpoenas that can not be published in the press official body;

XXI -  certificate of regularity of the CFC of the qualified accounting professional;

XXII -  explanatory notes; and

XXIII -  balance sheet and statement of income for the year for the purposes set forth in item  a  of item V of art. 4th.

§ 1   The pieces must contain a digital signature of the president, the treasurer of the party body, the lawyer and the authorized accountant, except for those referred to in items I, II, III, V, VI, VII, IX and XXIII of the  caput .

Paragraph 2.   The statement of donations received and the statement of contributions received shall contain:

I -  the date of deposit, credit or payment;

II -  the means by which the donation or contribution was received;

III -  the document number, if any;

IV -  the name and the CPF of the donor or the CNPJ, in being a political party or candidate;

V -  the name, voter's title and taxpayer's CPF;

VI -  the bank, agency and current account numbers in which the deposit or credit was made; and

VII -  the amount deposited or credited.

Paragraph 3.   The requirement to present proof of expenditures with funds from the Party Fund provided for in item VI of the  caput  does not exclude the possibility of, where appropriate, the presentation of the documentation related to the expenditures effected with the bank accounts provided for in subsections II and III of art. 6th.

Paragraph 4.   The documentation related to the rendering of accounts shall remain under the custody and responsibility of the party body for a term of not less than five years from the date of presentation of the accounts.

Paragraph 5 -   The Electoral Court may request the documentation referred to in paragraph 4, within the period established therein, for purposes of the  provisions  of the caput of art. 34 of Law 9,096 / 1995.

Paragraph 6.   The documentation of the rendering of accounts shall be presented in a sequenced manner, so that the receipts and expenses receipts maintain the chronology of the financial movement, individualized by bank account, accompanied, where appropriate, by the respective explanatory note and the other means of proof.

§ 7   The rendering of accounts of the national organ of the political party shall be composed with the following documents of the institute or party research foundation:

I -  balance sheet;

II -  statement of income for the year;

III -  bank statements evidencing the movement of funds from the Partisan Fund;

IV -  report of transfers received from the political party, containing date, description and values ​​with the segregation of resources in the Party Fund and other resources;

V -  report on payments made with funds from the Partisan Fund; and

VI -  fiscal documents of the expenses derived from the Partisan Fund.

Article 30.   Closed the deadline for the presentation of the accounts:

I -  The Judicial Secretariat or the electoral registry shall:

a) notify the party organs that have failed to present their accounts or the declaration referred to in § 3 of art. 28, in the person of the current president and treasurer or of those who perform equivalent functions, so that they provide for the omission within seventy-two hours;

b) to inform the chairman and the accounting officer or those who have performed equivalent functions in the financial year of rendering of accounts as regards the omission of the presentation of the accounts;

II - at the  end of the period provided for in item  a  of item I, the Judicial Secretariat or the electoral registry shall notify the president of the Court or the electoral court that the party body has not been accountable in a timely manner;

III -  The President of the Court or Judge shall determine:

a) the immediate suspension of the transfer of the quotas of the Partisan Fund; and

b) the notification of the information, in the procedural class of Accountability, on behalf of the party body and those responsible, and, in the courts, its referral for automatic and random distribution;

IV - in the  absence of presentation of the accounts, the judicial authority shall determine successively:

a) the collection of bank statements that have been sent to the Electoral Court, pursuant to § 2 of art. 6th;

b) the collection and certification in the process of the information obtained in the other organs of the Electoral Justice on the possible issuance of donation receipts and records of transfer or distribution of resources of the Partisan Fund;

c) the hearing of the MPE, within five days of the addition of the information referred to in points  a  and  b ;

d) other measures deemed necessary, ex officio or by provocation of the technical body or the MPE;

e) the opening of a view to interested parties to express their views on the information and documents presented in the process, within three days; and

f) the submission of the event to judgment, deciding on the sanctions applicable to the party body and those responsible. 

Chapter VII 

PROCESSING OF THE ACCOUNTABILITY 

Art. 31.   The rendering of accounts received shall:

I -  be assessed in the respective procedural class on behalf of:

a) of the party body and the current president and treasurer or of those who perform equivalent functions; and

b) the president, the treasurer and those who have performed equivalent functions in the financial year of rendering of accounts;

II -  the parties must be represented by lawyers; and

III -  in the courts must be distributed by lot to a rapporteur, except for the hypothesis of art. 71.

Paragraph 1.   The Court Registry or electoral registry must publish the statement of income for the year and the balance sheet presented, making the process available to the MPE body of the respective jurisdiction.

Paragraph 2.   Once the publication referred to in § 1 has been made, the records shall remain available for a period of fifteen days, during which any interested party may examine them and obtain copies, upon prior identification, registration and payment of the respective costs of reprography.

Paragraph 3 -   The Registry of the Court or the electoral registry must publish a public notice so that, within five days, the Public Prosecution Service or any political party may challenge the presentation of accounts presented, as well as report facts, indicate evidence and request to open investigation for determination of any act that violates the statutory or statutory provisions to which the parties and their affiliates are subject in financial matters (Law No. 9.096 / 1995, article 35).

Paragraph 4.   The challenge to the rendering of accounts must be formulated in a reasoned petition addressed to the judge or rapporteur who, upon receiving it, must determine his / her party in the accountability process and invite the party body to present a preliminary defense, within fifteen days, requesting the necessary evidence.

Paragraph 5 -   The request for the opening of an investigation to establish an act that violates the statutory or statutory prescriptions may be presented by any political party or by the MPE in an autonomous action, which must be filed in the class Representation and processed in the form of art. 22 of Complementary Law 64, of May 18, 1990, without suspending the examination and processing of the accountability process.

Paragraph 6.   The presentation of the challenge or its absence does not impede the analysis of the accounts by the technical organs nor do they impede the performance of the MPE as prosecutor of the law.

Article 32.   In order to carry out an examination of the annual accounts of political parties, the Electoral Court may request technicians from the Court of Accounts of the Union or of the states for such time as may be necessary (Law No. 9,096 / 1995, article 34, § 2º).

Art. 33.   The judges, members of the court or of the MPE, officials or servants, own or requested, who may be subject to an impediment or suspicion provided for in the civil procedural law criminal or electoral process. 

Chapter VIII 

EXAMINATION OF ACCOUNTABILITY BY THE TECHNICAL BODIES 

Section I 

ACCOUNTABILITY WITH FINANCIAL MOVEMENT 

Article 34.   Offered challenge or not, the accountability process should be preliminarily examined by the technical unit responsible for examining party accounts, which, at this stage, is limited to verifying that all the pieces in art. 29 were duly presented.

Paragraph 1.   In the preliminary examination, the technical unit does not proceed to the individual analysis of proof of income and expenses, manifesting only in relation to its apparent presence or manifest absence.

Paragraph 2.   The preliminary conclusion on the apparent presence of proof of income and expenses does not prevent that at the stage of art. 35 the absence of a particular document is identified and diligence is performed for the accountant to present it.

Paragraph 3 -   The absence of any of the parts provided for in art. 29, the technical unit shall inform the judge or rapporteur so that the party body and those responsible are invited to supplement the documentation within twenty days.

Paragraph 4.   After the deadline has expired without the missing documentation having been presented, the judicial authority may:

I -  judge the accounts as not provided, when there are no minimum elements that allow the analysis of the movement of resources from the Party Fund and the origin of resources; or

II -  present the minimum elements related to the resources of the Party Fund, determine the continuation of the examination of the accounts to determine the value applied and verification of the origin of resources received.

Paragraph 5.   In the event of continuation of the event, the judge or rapporteur may, in a reasoned decision, determine the immediate suspension of the transfer of the quotas of the Party Fund to the organ of the political party.

Art. 35.   Having verified the conformity of the presentation of contents and parts, in the terms of the  caput  of art. 34, the accounts shall be submitted to the technical analysis for examination:

I -  compliance with a legal or regulatory rule of a financial nature;

II -  regularity in the distribution and application of resources from the Party Fund, specifying the percentage of irregular expenditures in relation to the total resources;

III -  the origin of the resources for the purposes of observing the fences provided for in arts. 12 and 13;

IV -  the compliance of revenues and expenses with the constant financial movement of bank statements;

V -  compliance with the limits established in art. 44 of Law 9,096 / 1995, for the following expenses:

a) payment of personnel, in any capacity;

b) creation and maintenance of an institute or foundation of research and of political indoctrination and education;

c) creation and maintenance of programs to promote and disseminate women's political participation;

d) allocation or reserve for future allocation of funds to the financing of party candidatures;

VI -  the relevance and validity of receipts and expenditures.

Paragraph 1.   The examination referred to in the  caput  has the scope of identifying the origin of the revenues and the destination of the expenses with the party and electoral activities, through a formal evaluation of the accounting and fiscal documents presented by the political parties and candidates, being forbidden the analysis of the activities political parties or any interference with their autonomy (Law No. 9,096 / 1995, article 34, § 1).

Paragraph 2.   The regularity referred to in item II of the  caput  includes, in addition to compliance with the norms set forth in art. 2) the effective execution of the service or the acquisition of assets and their link to party activities.

§ 3.   The technical unit, during the examination of the rendering of accounts, may request:

I  -  from the party's organ, absent or complementary documents that are necessary for the examination of the accounts, which must be presented within thirty days;

II -  information of the donors, suppliers or service providers, to verify the authenticity of the documents included in the rendering of accounts;

III -  public bodies, information for verifying the origin of the resources and the fences provided for in art. 12; and

IV -  information in direct, indirect and foundational management bodies to carry out the confrontation with the information contained in the rendering of accounts.

Paragraph 4.   The Electoral Court and the organs of direct, indirect and foundational administration may enter into an agreement with the purpose of performing the electronic data beat.

Paragraph 5   The request for information that involves the breach of the fiscal confidentiality of the service provider or of third parties can only be performed after a prior and reasoned decision by the judge or rapporteur.

§ 6   In addition to the measures provided for in paragraphs 3 and 4, the judicial authority may, at any time, ex officio or by means of an indication or request from the technical unit, the MPE, the impugnant or those responsible, to determine what steps it deems necessary, stipulating term reasonable for its compliance.

§ 7   The non-attendance by third parties of the steps determined by the judge or rapporteur may subject the violator to the sanction provided in art. 347 of Law No. 4,737, of July 15, 1965 - Electoral Code (EC) -, to be verified in the own process of initiative of the MPE, without prejudice to other applicable legal commissions.

Paragraph 8 -   The party organs may submit documents that are capable of clarifying questions from the Electoral Court or to correct irregularities at any time, while the decision on the rendering of accounts (Law No. 9,096 / 1995, article 37, § 11) .

§ 9º   The right guaranteed in paragraph 8 does not apply in the event of non-compliance by the party body with the steps determined by the judge or rapporteur within the period indicated, which implies the estoppel to present the clarification or the requested document.

§ 10.   The sampling technique may be used for the technical examination of the documents proving the performance of accounts.

§ 11.   All data, papers, files and information destined to electoral purposes that are provided by the organs of the public administration, direct, indirect or foundational must be delivered free of charge (EC, article 373).

Article 36.   Once the analysis of the elements of the rendering of accounts has been completed and all necessary steps have been taken, the technical unit must submit a conclusive opinion containing at least:

I -  the total value of the revenue of the party organ, indicating the amount coming from the Party Fund;

II -  the total amount of expenses of the party body, indicating the amount supported with funds from the Partisan Fund;

III -  the identification of the verified inaccuracies, indicating the applicable recommendations;

IV -  the identification of the irregularities verified, indicating their respective value, date of occurrence and their proportion in relation to the total financial movement of the year;

V -  the analysis of the clarifications and statements presented by the parties to the proceedings;

VI -  the recommendation regarding the judgment of party accounts, observing the hypotheses set forth in art. 45.

§ 1   In the conclusive opinion, no irregularities that have not previously been identified by the impugnant or the technical unit, in respect of which the party body has not been given an opportunity to express or correct them.

Paragraph 2   - Inappropriate failures of a formal nature that do not result in damage to the Treasury and others that do not have the potential to lead to non-compliance with the Federal Constitution or to violation of legal and regulatory norms.

Paragraph 3.   The practice of an act that violates the Federal Constitution, as well as the legal or statutory norms that govern the finances of political parties and electoral campaigns, is considered an irregularity.

Art. 37.   Once the conclusive opinion has been presented, the process must be made available to the MPE to issue an opinion within a period of fifteen days.

Article 38.   If there is a challenge pending analysis or irregularities found in the conclusive opinion issued by the technical unit or in the opinion offered by the MPE, the judge or rapporteur must determine the subpoena of the party body and those responsible, in the person of their lawyers, to offer defense within a period of fifteen days and require, under penalty of preclusion, the evidence they intend to produce, specifying them and demonstrating their relevance to the process.

Article 39.   After the deadline for the presentation of the defenses, the judge or rapporteur shall examine the requests for production of evidence formulated, determining the performance of the necessary steps to investigate the case and rejecting the unnecessary or merely deferral.

Single paragraph.   Any request for the production of a document in respect of which the Rapporteur or the Judge has been given a prior opportunity for presentation may be refused.

Article 40.   Once the production of evidence has been completed, the judge or rapporteur may, if he deems it necessary, listen to the technical unit on the evidence produced and must open, in any event, the parties to submit final claims within the common time limit of three days.

Single paragraph.   The manifestation of the technical unit at this stage does not lead to the elaboration of a new conclusive opinion and should be restricted to the analysis of the evidence produced in the phase of art. 39 and its impact in relation to the irregularities and improprieties indicated above.

Article 41.   After the deadline for submitting the final allegations, the case must be concluded to the judge or rapporteur for analysis and decision within a maximum period of fifteen days.

Paragraph 1 -   The judge or the Court is convinced by the free assessment of the evidence, taking into account the facts and circumstances of the case, although not alleged by the parties, mentioning in the decision those that motivated their conviction.

Paragraph 2   In the courts, the rapporteur, in concluding the analysis of the fact, must determine its inclusion in the agenda, which must be published at least forty-eight hours in advance.

Paragraph 3.   At the trial session, after reading the report and the manifestation of the MPE, the parties may support orally for a period of ten minutes.

Paragraph 4.   In the courts, uncontested accountability processes containing a manifestation of the technical unit and EPM favorable to the approval, total or with reservations, can be decided monocratically by the rapporteur.

Article 42.   The interlocutory decisions rendered in the course of the rendering of accounts are not immediately callable, do not preclude and must be analyzed by the Court at the time of the trial, if so required by the parties or the MPE.

Single paragraph.   Once the interlocutory decision has been modified by the Court, only those acts that can not be utilized, with the subsequent realization or renewal of those that are necessary, should be annulled.

Art. 43.   All the subpoenas of the party organ and its leaders must be carried out in the person of its lawyer.

Article 44.   Checking the absence or irregularity of the procedural representation of the party body or those responsible, the judge or rapporteur, will suspend the process and set a reasonable time to remedy the defect.

Paragraph 1.   For the purposes of the provisions of the  caput , they shall be held responsible for the accounts rendered, jointly and severally with the party body, its president, its treasurer or those who have performed equivalent functions, as well as those who have effectively substituted them in the exercise of the provision of accounts.

Paragraph 2.   The judge or rapporteur may, at any time, determine the notification of those responsible to constitute, in the records, a patron regularly entitled to receive the quotation mentioned in the  caput . 

Section II 

ACCOUNTABILITY WITHOUT FINANCIAL MOVEMENT 

Art. 45.   In the event of presentation of the declaration of absence of movement of resources, in the form of § 2 of art. 28, the judicial authority shall determine in turn:

I -  the publication of a public notice with the name of all party organs and their respective responsible parties who submitted a declaration of absence of movement of resources, giving to any interested party, within three days from the publication of the notice, the presentation of a challenge that must be presented in a reasoned petition and accompanied by evidence that the existence of financial transactions or assets estimated in the period;

II -  the collection of bank statements that have been sent to the Electoral Court, pursuant to § 3 of art. 6th;

III -  the collection and certification in the process of information obtained in the other organs of the Electoral Justice on the possible issuance of donation receipts and records of transfer or distribution of resources of the Partisan Fund;

IV -  the manifestation of the person responsible for the technical analysis on the matters provided for in items I, II and III, within five days;

V -  the manifestation of the MPE, after the information dealt with in items  a  and  b  of item VIII, within five days;

VI -  such other measures as may be deemed necessary, ex officio or through provocation of the technical body, the objector or the MPE;

VII -  open the interested parties to express their views on, if any, the challenge, the information and documents presented in the file, within a common time limit of three days; and

VIII -  submission of the deed to judgment, noting that:

a) In the event that, simultaneously, there is no contest or financial movement recorded in the bank statements and there is a favorable manifestation of the technical analysis and the MPE, the immediate filing of the declaration must be determined by the party body, considering, for all purposes, provided and approved the respective accounts;

(b) in the event of a challenge or contradiction in the technical analysis or of the MEP, the judicial authority, after having secured the broad right of defense, decides the cause in accordance with the existing elements and its free belief;

c) In the event that the statement presented does not portray the truth, the judicial authority shall determine the application of the applicable sanctions to the party body and those responsible, pursuant to art. 46, and the provision of the process to the MPE to determine the practice of electoral crime, in particular, 350 of the EC. 

Chapter IX 

THE JUDGMENT OF ACCOUNTS, PENALTIES, REMEDIES AND REVIEW OF OFFENSES

Section I 

OF THE ACCOUNTS JUDGMENT 

Art. 46.   It is incumbent upon the Electoral Justice to decide on the regularity of the party accounts, judging:

I -  by approval, when they are regular;

II  -  by the approval with reservations, when verified improprieties of formal nature, failures or irrelevant absences;

III -  by disapproval, when:

a) irregularity that compromises the integrity of the accounts;

b) presented only partially the documents and information referred to in art. 29 and it is not possible to verify the financial movement of the party body; or

c) verified that the declaration referred to in § 2 of art. 28 does not correspond to the truth;

IV -  for non-performance, when:

a) after being summoned in the form of art. 30, the party body and those responsible remain silent or their justifications are not accepted; or

b) the documents and information referred to in art. 29 are not presented, or the party body fails to comply with the procedures determined to remedy the absence that prevents the analysis of the movement of its financial resources.

§ 1   The partial absence of the documents and information referred to in art. 29 does not lead to the judgment of the accounts as not provided if the process includes minimum elements that allow the analysis of the accountability.

§ 2  In the case of Paragraph 1, the judicial authority must examine whether the absence verified is relevant and jeopardizes the regularity of the accounts for the purpose of its approval with reservations or disapproval.

Paragraph 3 -  Formal or material errors that do not jeopardize the knowledge of the origin of the revenues and the destination of the expenses will not cause disapproval of the accounts (Law No. 9,096 / 1995, article 37, § 12). 

 Section II 

OF THE PENALTIES 

Art. 47.   Once the violation of legal or statutory rules is verified, the party body shall be subject to the following sanctions:

I -  in the case of receipt of funds from the prohibited sources referred to in art. 12, without the measures of devolution to origin or collection to the National Treasury in the form of art. 14, the party body is subject to the suspension of distribution or transfer of resources from the Party Fund for a period of one year (Law No. 9,096 / 1995, article 36, item II); and

II -  in case of non-payment to the National Treasury of the resources of unidentified origin referred to in art. 13, the distribution or transfer of resources from the Partisan Fund must be suspended until the clarification of the origin of the appeal is accepted by the Electoral Court (Law No. 9,096 / 1995, article 36, item I).

Art. 48.   The lack of accountability implies the prohibition of receiving funds from the Party Fund, until the situation of the political party has been regularized.

§ 1º   Judged not to render the accounts of the party's national organ, the TSE must make the process available to the MPE for purposes of the provisions of art. 28, item III, of Law 9,096 / 1995.

Paragraph 2.   The party body, from any sphere, which has its accounts judged as not rendered, shall be obliged to return in full all the resources coming from the Party Fund that are delivered, distributed or transferred to him, and shall have suspended the registration or the annotation, in the case of a state or municipal management body.

Article 49.   The disapproval of the party's accounts shall imply a sanction for the return of the amount indicated as irregular, plus a fine of up to twenty percent (twenty percent) (Law 9,096 / 1995, article 37).

Paragraph 1 -   The sanction referred to in the  caput  shall be applied exclusively to the partisan sphere responsible for the irregularity, not suspending the registration or annotation of its party governing bodies, nor making debtors or defaulters the respective parties responsible (Law 9,096 / 1995, art. 37, § 2).

Paragraph 2.   The sanction and the fine referred to in the  caput  must be applied in a proportional and reasonable manner, for a period of one to twelve months, which shall be fixed by the judicial authority observing:

I -  the ratio between the value of the detected irregularity and the amount of resources from the Party Fund that the party body is receiving at the time of the decision; and

II -  the absolute value of the detected irregularity.

Paragraph 3.   The payment of the imposed penalty shall be made by means of a discount on future transfers of Quotas from the Partisan Fund, observing that:

I -  the reduction of the sanction imposed to the national party body shall be made by the TSE, at the moment of distribution of the quotas of the Party Fund;

II -  the reduction of the sanction imposed to the regional and municipal organs must be effected by the hierarchically superior party organ, when the part of the Partisan Fund destined to the sanctioned organ is transferred;

III -  the amounts discounted by the TSE and the party organs must be assigned to the single account of the National Treasury, with the presentation of the respective voucher in the accountability process in which the sanction is applied; and

IV - If  there is no future transfer to the municipal and state partisan organs that allow the realization of the discount provided for in this article, payment shall be made directly by the sanctioned party body.

Paragraph 4.   The sanction provided for in this article can only be applied if the accountability is judged within five years from its submission to the Electoral Court.

§ 5   The period provided for in paragraph 4 is interrupted by judgment of merit of the accounts and is not restarted in the event of possible appeals.

Paragraph 6.   The discount on the transfer of quotas resulting from the application of the sanction referred to in the  caput shall be suspended during the second half of the year in which the elections are held (Law No. 9,096 / 1995, article 37, paragraph 9).

Article 50.   The national organ of the political party shall not suffer suspension of the quotas of the Party Fund or any other punishment as a consequence of acts practiced by regional or municipal organs.

Single paragraph.   The institute or foundation of research and indoctrination and political education shall not be affected by the sanction applied to the political party in the event of disapproval of its accounts, unless it has directly caused the disapproval (Law No. 9,096 / 1995, article 37, § 14 ).

Article 51.   The civil and criminal personal responsibility of party leaders resulting from disapproval of partisan accounts and unlawful acts attributed to the political party will only occur if there is a serious and insurmountable irregularity resulting from willful misconduct involving illicit enrichment and damage to the party's patrimony ( Law No. 9,096 / 1995, Article 37, § 13).

Paragraph 1.   The provisions of this article do not prevent the judicial authority, in the light of the established facts, to verify the incidence of the constitutional rules and principles that govern the responsibility of those who handle public resources.

Paragraph 2. If there are  indications of serious irregularities in the rendering of accounts, the judge or rapporteur shall, prior to applying the applicable sanctions, invite the officers, treasurers and those responsible for the party body, giving them the opportunity of defense provided for in art. 38. 

Section III 

OF RESOURCES 

Article 52. The   decision on the accountability of party bodies may be appealed to the TREs or to the TSE, as the case may be, which must be received with suspensive effect.

Paragraph 1.   Appeals must be filed within three days from the date of publication of the judgment or judgment.

Paragraph 2 -   The appeal against the decision handed down by the electoral court is of an ordinary nature and must be processed in the manner of art. 265 et seq. Of the EC.

§ 3º   Of the decisions of the TREs, only special appeal to the TSE is possible when:

I -  are pronounced against express provision of the Federal Constitution or of the law; or

II -  divergence in interpretation of law occurs between two or more electoral courts.

§ 4   - Appeals against decisions judging the accounts as not provided shall not have suspensive effect. 

Section IV 

OF THE REVIEW OF THE DISAPPROVEMENTS 

Article 53.   The rendering of accounts assessed in administrative proceedings and disapproved before the publication of Law 12.034, dated September 29, 2009, may be reviewed for the purpose of proportional application of the sanction applied, by means of an application in the process of rendering the accounts .

Art. 54.   The request for revision of the sanction may be presented only once to the judge or rapporteur originating from the process of rendering of accounts within three days counting from the finality of the decision of disapproval.

Article 55.   The request for review can only address the amount of the sanction applied.

§ 1   In the request for revision, the improprieties or irregularities verified in the decision to disapprove the accounts or their causes should not be reviewed.

Paragraph 2 -   The request for revision may not alter the outcome of the rendering of accounts, except in relation to the value of the sanction imposed on the party body.

Article 56.   Once the request for review has been received, the judge or rapporteur may reject it at the outset when it finds that the grounds and arguments of the party body have already been faced and decided in the judgment that disapproved of the rendering of accounts.

Art. 57.   Admitted, the request for revision must be received without suspensive effect, and the judge or rapporteur may attribute to it such effect as long as its grounds are relevant and the execution is manifestly liable to cause to the party organ serious damage of difficult or uncertain repair.

Paragraph 1 -   Once the suspensive effect has been granted, the request for review must be added in the same process of rendering of accounts, otherwise, the judge or rapporteur must determine its separate disbursement and assessment.

§ 2   Once the request for review is received, the judge or rapporteur must:

I -  officiate to the Secretary of Administration of the TSE or to the party body responsible for transferring the resources of the Party Fund so that, without prejudice to the suspension determined, the respective values ​​are reserved until the final decision of the request for revision;

II -  hear the MPE within five days; and

III -  submit the request to the Plenary of the Court within five days.

Article 58. If   the request for review is upheld, the sanction imposed on the party body must be adjusted and resources from the Party Fund that are not affected by the new fixation of the sanction should be released. 

Section V 

REGULARIZATION OF NON-PROVIDED ACCOUNTS 

Article 59.   Once a decision has been rendered that judges the accounts as not rendered, the party organs may request the regularization of the default situation to suspend the consequences provided for in the  caput  and paragraph 2 of art. 48.

Paragraph 1 -   The application for regularization:

I -  may be submitted by the party body itself, whose rights are suspended, or by the hierarchically superior;

II -  must be assessed in the class Petition, consigning the names of those responsible, and distributed by prevention to the judge or rapporteur who conducted the accountability process to which he refers;

III -  must be instructed with all the data and documents provided for in art. 29;

IV -  shall not be received with suspensive effect;

V -  must observe the rite provided for in this resolution for the rendering of accounts, as appropriate.

§ 2 -   In case of improper or irregularity in the application of the resources of the Partisan Fund or in the receipt of the resources referred to in arts. 12 and 13, the party body and its parties must be notified for the purpose of returning it to the Treasury, if it has not already been demonstrated.

Paragraph 3.   Once the amounts mentioned in § 2 have been collected, the Court must adjudicate the petition filed, applying to the party body and its responsible parties, when applicable, the sanctions provided for in arts. 47 and 49.

Paragraph 4.   The default situation of the party body and its officers shall only be lifted after the effective payment of the amounts owed and compliance with the sanctions imposed in the decision provided for in paragraph 3. 

Chapter X 

IMPLEMENTATION OF DECISIONS 

Article 60.   The decision that judges the accounts of the party body or regularize the situation of the party body shall be final:

I -  The Judicial Secretariat of the Court or the electoral registry, in cases of rendering of accounts of the organs of any sphere, must proceed in accordance with the terms of the final decision and, when applicable, must:

a) notify the national and state party organs of the full content of the decision; and

b) to inform the debtor and / or joint debtors in the person of their lawyers to arrange for the collection of the amounts determined in the court decision to the National Treasury within 15 days, failing which they shall be entered in the Non- of Organs and Federal Entities (Cadin);

II -  In the event of accountability of national bodies, the TSE Judicial Secretariat, in addition to the provisions set forth in item I, and when there is express determination in the decision, shall:

a) to communicate the content of the decision to the Secretary of Administration of the TSE, in the event of judgment of accounts of the national body of the party that result in the sanction of discount applied to new quotas of the Partisan Fund;

b) forward to the Secretariat of the RFB a copy of the entire contents of the process, for the tax measures that may be applicable; and

c) make the process available to the Electoral Prosecutor's Office in the cases provided for in this resolution;

III -  In the event of accountability of regional or municipal bodies, the TRE Judicial Secretariat or electoral registry, as the case may be, in addition to the provisions set forth in item I, shall:

a) invite the hierarchically superior party body to:

1. to proceed, up to the limit of the sanction, to the discount and retention of resources from the Party Fund destined for the sanctioned organ, in accordance with the rules and criteria referred to in item II of art. 3rd;

2. to allocate the amount withheld to the single account of the National Treasury;

3. to add to the accountability process the respective GRU, as provided for in the decision; or

4. inform, regarding the process of rendering of accounts and within a maximum period of fifteen days, the inexistence or insufficiency of transfers to the partisan body sanctioned;

b) to invite, in the person of the lawyer, only in the event of receiving the information referred to in item 4 of item  a , the party body sanctioned to promote payment of the amount due under the final decision.

Paragraph 1.   Monetary adjustment and default interest calculated on the basis of the rate applicable to the credits of the Public Treasury, on the amounts to be collected from the National Treasury, from the date of the occurrence of the generating event until the effective payment, unless it has been determined differently in the court decision.

§ 2   The term of registration of the debtor in the Cadin referred to in paragraphs 2 and 3 of art. 2 of Law 10,522 of July 19, 2002, must be counted from the notification provided for in item  b  of item I of the  caput .

Paragraph 3.   It is forbidden to use funds from the Partisan Fund for the payments and collections provided for in this article.

§ 4   In the event of payment of the sanctions provided for in this resolution, the following procedures must be observed:

I -  installments may occur in up to sixty months, unless the amount of the installment exceeds the limit of 2% (two percent) of the monthly pass-through of the Partial Fund, in which case it may be extended for a longer period, not exceed that limit;

II -  the value of each monthly installment shall be increased by interest equivalent to the reference rate of the Special Settlement and Custody System (Selic) for federal securities, accumulated monthly, calculated from the month following the publication of the decision until the previous month of the payment, plus 1% (one percent) in relation to the month in which the payment is being made (article 406 of Law 10,406 / 2002 and article 13 of Law 10,522 / 2002);

III -  after the payment of each installment, the body that makes the discount or the debtor that makes its payment must send a copy of the proof of payment by means of an application addressed to the judicial authority that will be joined in the process of rendering the accounts;

IV - it  is incumbent upon the Judicial Secretariat in the electoral courts or the chief of registry in the electoral zones, the monitoring of the deadlines for payment of the installments and the certification of their payment;

V -  failure to pay three installments, whether consecutive or not, must be certified in the accountability process and communicated to the judicial authority for a decision on the immediate termination of the installment payment and the continuation of the collection, pursuant to art. 61.

Paragraph 5.   In any situation, a copy of the decision must be sent with the certificate of res judicata to the examination unit of accounts, to register the judgment of the rendering of accounts in the Information System of Party and Electoral Accounts (Sico).

Art. 61.   After the period provided for in item  b  of item I of the  caput  of art. 60, without having collected the amounts owed, the Judicial Secretariat of the Court or the electoral registry shall forward a digital copy of the file to the Federal Attorney General's Office (AGU), in order to promote the appropriate measures for the execution of the judicial title, through the filing of a petition for compliance with judgment, under the terms of the Code of Civil Procedure (CPC).

Paragraph 1 -   The AGU may adopt extrajudicial measures for the collection of the credit prior to the commencement of the compliance phase, as well as propose the conclusion of an agreement with the debtor, in accordance with the legislation in force.

Paragraph 2.   Once the extrajudicial collection of the credit has been exhausted, the AGU must request the Registry of Administration of the Court or the electoral registry to register the debtor and / or joint debtors in Cadin and submit a petition for compliance with the judgment to the electoral court, instructed with updated calculation memory.

Art. 62.   The provisions in items I and II of the  caput  of art. 60 and in art. 61 is also applicable in the case of provision of accounts that have been approved with qualifications, in which an irregularity has been identified that, regardless of its value, must be reimbursed to the public coffers. 

Title II 

THE PROVISION OF ACCOUNTS ARISING FROM THE MERGER, INCORPORATION AND EXTINCTION OF POLITICAL PARTIES 

Article 63.   In the event of incorporation or merger of parties, the incorporating political party or the derivative of the merger must account for the assets and liabilities of the merged party or those merged, under the terms of this resolution, within ninety days, from the date of the new party status in the TSE.

Paragraph 1.   In the event of a merger, the new party shall:

I -  arrange for the opening of new bank accounts, on behalf of the new party, informing the TSE which is intended to receive shares of the Partisan Fund;

II -  arrange for the cancellation of bank accounts and registration with the CNPJ of the parties that have merged;

III -  transfer the accounting balances, respecting the nature of the respective accounts;

IV  -  obtain the certificate of cancellation of the records of the parties that have merged; and

V  - to  promote the registration of transfer of the assets of the parties that have merged, recording the existing debts.

§ 2   In the event of incorporation, the incorporator shall:

I -  arrange for the cancellation of bank accounts and registration with the CNPJ of the incorporated party;

II -  transfer the financial and accounting balances, respecting the nature of the respective accounts;

III -  obtain the certificate of cancellation of registration of the incorporated party; and

IV - to  promote the registration of the transfer of the assets of the incorporated party, recording the existing debts.

Article 64.   In the event of the extinction of the political party, its officers shall be obliged, within ninety days from the annotation of the cancellation of the party's statute, to present their respective accounts, pursuant to this resolution.

Single paragraph.   In the rendering of accounts provided for in this article, in addition to the documents indicated in art. 29, the leaders of the extinguished political party must demonstrate, under penalty of civil and criminal liability, that they have returned:

I  -  of all the resources available from the Partisan Fund to the account provided in art. 40, paragraph 1, of Law 9,096 / 1995; and

II -  in favor of the Union of all assets and assets acquired by the organs of the extinguished political party with resources from the Party Fund. 

Title III 

OF TRANSITIONAL PROVISIONS 

Article 65.   The provisions set forth in this resolution do not reach the merits of the accountability processes related to the years prior to 2018.

Paragraph 1   The procedural provisions set forth in this resolution should be applied to the accounting procedures related to 2009 and subsequent years that have not yet been judged.

Paragraph 2.   The adequacy of the rite of the processes of rendering of accounts provided for in paragraph 1 must follow form determined by the judge or draftsman of the act, without annulling or prejudicing the acts already performed.

Paragraph 3.   The irregularities and improprieties contained in the rendering of accounts shall be analyzed in accordance with the rules in force in the respective exercise, observing that:

I -  the provision of accounts for the years prior to 2015 must be examined in accordance with the rules set forth in TSE Resolution 21.841 of June 22, 2004;

II -  the rendering of accounts related to the year 2015 shall be examined in accordance with the rules established in TSE Resolution 23.432, of December 16, 2014;

III -  the accounts for the years 2016 and 2017 shall be examined in accordance with the rules set forth in TSE Resolution 23.464, of December 17, 2015; and

IV -  the accounts for the financial years 2018 and following shall be examined in accordance with the rules set forth in this resolution and those that change it.

Paragraph 4.   The amendments made in this resolution that imply the analysis of irregularities and improprieties contained in the rendering of accounts shall only be applicable in the fiscal year following the decision by the TSE Plenary, unless expressly stated otherwise.

Art. 66.   The adoption of digital bookkeeping and the routing by the Public System of Digital Bookkeeping (Sped), foreseen in arts. 26, § 2, and 27, are obligatory in relation to the rendering of accounts of:

I -  National bodies of political parties, from the presentation of accounts for the financial year 2015, to be held by April 30, 2016;

II  -  state bodies of political parties, from the presentation of accounts for the 2016 financial year, to be held until April 30, 2017; and

III -  municipal bodies of political parties, from the presentation of accounts for the 2017 financial year, to be held until April 30, 2018.

Art. 67.   Until the system provided for in art. 29 be made available by the TSE, the accounting books, parts and documents required in art. 29 should follow the models provided by the TSE on the Internet and the relevant technical guidelines.

Single paragraph.   From the moment the system provided for in art. 29 is available, its use will be mandatory to the national bodies of political parties and will be implemented by state and municipal bodies according to the dates and forms set forth in art. 66. 

Title IV 

OF FINAL PROVISIONS 

Art. 68.   The processes of party accounts are public and can be freely consulted by any interested party, who is responsible for the costs of reproduction and for the use of copies of parts and documents that they require.

Paragraph 1.   The judge or rapporteur may, at the request of the party body or those responsible, limit access to the process and the presence, in certain acts, to the parties themselves and to their lawyers, in cases in which the preservation of the right to privacy of the person concerned does not prejudice the public interest in the information.

Paragraph 2.   The TSE Secretariat of Information Technology shall develop a system for disseminating, through the Internet, the data related to amounts collected and expended by political parties.

Art. 69.   The obligation to use the system set forth in art. 29 shall take place in accordance with the terms established by the TSE.

Article 70.   The judge or rapporteur of the accountability process may determine the suspension or interruption of the period of five years provided for in paragraph 4 of art. 49 in cases where it identifies the deliberate intention of the party association to oppose unjustified resistance to the progress of the proceeding, to recklessly proceed in any incident or act of the process, to cause manifestly unfounded incidents, or to file an appeal with a clearly protective appeal.

Article 71.   At any time, the MPE and other political parties may report evidence and provide evidence of irregularities regarding financial movement, receipt of funds from closed sources, use of funds from the Party Fund and expenses incurred or is about to be committed by a political party, requiring the competent judicial authority to take the necessary precautionary measures to avoid irregularity or to allow the legality to be restored promptly.

§ 1   In the case provided for in this article, the representation of political parties and the MPE must be performed by their representatives who have the legitimacy to act before the competent judicial body for the analysis and judgment of the accountability of the party body that is committing the irregularity.

Paragraph 2.   The preparatory actions foreseen in this article must be registered in the Class Action for Protection and, in the courts, must be distributed to a rapporteur.

Paragraph 3.   Once received, the judicial authority shall determine:

I -  urgent measures considered appropriate for effective provisional protection, when there are elements that evidence the probability of the right and the danger of harm or risk to the useful outcome of the process; and

II -  the citation of the party organ, giving him a copy of the initial and accompanying documents, so that, within five days, he offers ample defense accompanied by the documents and evidence that he intends to produce.

Paragraph 4.   The action foreseen in this article shall observe, as appropriate, the rite of preparatory or antecedent precautionary actions provided for in the CPC.

§ 5   Defined the provisional protection, which may at any time be revoked or changed, the process of the precautionary action will remain in the Secretariat to be joined to the rendering of accounts of the respective exercise when it is presented.

Art. 72.   The judgment of the rendering of accounts by the Electoral Court does not exclude the possibility of verification by other organs regarding the practice of any illegal antecedents and / or linked, verified in the course of investigations in progress or future.

Single paragraph.   The judicial authority responsible for analyzing the accounts, when verifying the presence of indications of irregularities that may constitute illicit acts, shall forward the respective information and documents to the competent authorities for the investigation of possible crimes (Law No. 9,096 / 1995, article 35; Criminal Procedure, Article 40).

Article 73.   The TSE may issue technical guidelines regarding the rendering of accounts, prepared by the Advisory Office for the Examination of Electoral and Party Accounts (Asepa) and approved by the President of the Court.

Art. 74.   In the Electoral Justice units in which the Electronic Judicial Process (PJe) is available, deadlines, subpoenas, publications and other rules of a procedural nature must comply with the norms for the use of the PJe.

Article 75.   This resolution shall come into force on January 1, 2018.

Art. 76 .   Repealed Resolution TSE 23,464 / 2015, without prejudice to its application in 2016 and 2017, pursuant to art. 65, § 3.

Brasília, December 18, 2017. 

Minister GILMAR MENDES, Chairman and Rapporteur - Minister LUIZ FUX - Minister ROSA WEBER - Minister NAPOLEÃO NUNES MAIA FILHO - Minister JORGE MUSSI - Minister ADMAR GONZAGA - Minister TARCISIO VIEIRA DE CARVALHO NETO 

__________

Published in the  DJE  of 27.12.2017 and republished in the  DJE  of 6.2.2018. 

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