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5 of Law 11,508/07), and the prohibition of the sale and manufacture of certain products (firearms andothers) (art. 5, sole paragraph of Law 11,508/07).The creation, in the Country, of 14 ZPE was authorized: Cáceres (MT); Rio Grande (RS); JoãoPessoa (PB); Corumbá (MS); Barcarena (PA); São Luís (MA); Maracanaú (CE); Parnaíba (PI);Macaíba (RN); Suape (PE); Araguaína (TO); Itacoatiara (AM); Nossa Senhora do Socorro (SE) andIlhéus (BA) (Law 7,993/90 and Law 8,015/90).13.3. Former SUDENE and SUDAM Areas (Law 11,196/05, art. 31)Without prejudice to any other applicable benefits, for the goods purchased as of calendar year 2006and up to 31 December 2018, the corporate entities that have approved installation, expansion,modernization or diversification projects in economic sectors that are considered priority for regionaldevelopment, in less developed micro-regions located in the operating areas of the extinct SUDENEand SUDAM, will be entitled to:a) accelerated depreciation incentive, for purposes of the calculation of income tax;b) discount, during the period of twelve (12) months from the acquisition, of certain PIS and COFINScredits, in the event of the purchase of new machines, apparatus, instruments and equipment, listed inregulations, to be incorporated into their fixed assets.The applicable micro-regions, as well as the limits and conditions for the enjoyment of the aforesaidbenefit, will be defined by regulation. The enjoyment of this benefit is contingent on the enjoyment ofthe benefit referred to in art. 1 of Provisional Measure 2,199-14, of 24 August 2001: a 75% reductionon the corporate income tax (IRPJ), calculated based on the profits from the exploration, subject tofulfillment of the applicable conditions and requirements.The accelerated depreciation incentive consists of full depreciation, during the actual year ofpurchase. The accelerated depreciation quota, corresponding to the benefit, will constitute exclusionfrom net income for purposes of the determination of taxable income and will be written up in the taxaccounting ledger.Total accumulated depreciation, including normal and accelerated, may not exceed the purchase costof the asset. As from the tax period in which this limit is attained, the normal depreciation amount,posted in the accounting records, will be added to net income for the purpose of the determination oftaxable income.83