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c) Social contributions (PIS Import and COFINS Import) levied on the import of: (i) new machines,apparatus, instruments and equipment for use or incorporation into the construction work, when theimporter is a legal entity that is a RECOPA beneficiary; (ii) building materials for use or incorporationinto the construction work, when the importer is a legal entity that is a RECOPA beneficiary; and (iii)services provided directly to a legal entity that is a RECOPA beneficiary in connection with theconstruction work;d) Industrialized Products Tax (IPI) levied on the import of goods, when the importer is a legal entitythat is a RECOPA beneficiary; ande) Import Duty, when the building materials or goods are imported by a legal entity that is a RECOPAbeneficiary.State governments also grant benefits regarding the Tax on the Circulation of Goods and Services(ICMS) levied on transactions related to construction work covered by the RECOPA regime.14.8. PROUCA and RECOMPEThe One Computer per Student Program (Programa Um Computador por Aluno - PROUCA) andSpecial Regime for the Acquisition of Computers for Educational Use (Regime Especial paraAquisição de Computadores para uso Educacional - RECOMPE) were also instituted by ProvisionalMeasure 472/09, which was then converted into Law 12,249/10.The objective of the PROUCA program is to promote the inclusion, in state schools, of computers,software and technical assistance in information technology. To help lay the groundwork for thisprogram, RECOMPE was created, with the purpose of granting fiscal benefits to those who wish tosupply the mentioned information technology products and services.Companies interested in obtaining the aforesaid benefits need to first qualify for the RECOMPE, whichguarantees the suspension of such taxes as IPI, PIS and COFINS on the sale of raw materials,intermediary products, equipment and services related to the information technology sector that aredesigned for the system of state schools. RECOMPE also includes the suspension of IPI, PIS ImportCOFINS Import, Import Duty and Cide Royalties, levied on the import operations of the respective rawmaterials, intermediary products, equipment and services.90