Article 1. The President of the Republic, the President of the Supreme Federal Court and the members of the National Congress shall take an oath to maintain, defend and comply with the Constitution, upon and on the date of the promulgation thereof.
Article 2. On September 7, 1993, the voters shall define, through a plebiscite, the form (republic or constitutional monarchy) and system of government (parliamentary or presidential) to be in force in Brazil.
Paragraph 1. The free diffusion of these forms and systems through public utility mass communication vehicles shall be free of charge.
Paragraph 2. The Superior Electoral Court shall, upon promulgation of the Constitution, issue the regulatory rules for this article.
Article 3. The revision of the Constitution shall be effected after five years as of its promulgation, by the vote of the absolute majority of the members of the National Congress in a unicameral session.
Article 4. The term of office of the incumbent President of the Republic shall end on March 15, 1990.
Paragraph 1. The first election for President of the Republic after promulgation of the Constitution shall be held on November 15, 1989, and the provisions of article 16 of the Constitution shall not apply thereto.
Paragraph 2. The irreducibility of the present representation of the states and the Federal District in the Chamber of Deputies is ensured.
Paragraph 3. The terms of office of the Governors and of the Vice-Governors elected on November 15, 1986 shall end on March 15, 1991.
Paragraph 4. The terms of office of the present Mayors, Vice-Mayors and City Councilmen shall end on January 1, 1989, with the inauguration of those elected.
Article 5. The provisions of article 16 and the rules of article 77 of the Constitution do not apply to the elections scheduled for November 15, 1988.
Paragraph 1. For the elections of November 15, 1988, an electoral domicile in the electoral district of at least four months prior to the election shall be required, and the candidates who fulfill this requirement and satisfy the other legal requisites may register with the Electoral Courts after the Constitution is promulgated.
Paragraph 2. In the absence of a specific legal rule, it shall be incumbent upon the Superior Electoral Court to issue the rules required to hold the 1988 elections, with due regard for the laws in force.
Paragraph 3. Present Federal Congressmen and State Representatives elected for the office of Vice-Mayor, if called to exercise the office of Mayor, shall not lose their parliamentary office.
Paragraph 4. The number of Councilmen per municipality shall be determined, for the representation to be elected in 1988, by the respective Regional Electoral Court, with due regard for the limits established in article 29, IV, of the Constitution.
Paragraph 5. For the elections to be held on November 15, 1988, except for those who already hold an elective office, the spouse and relatives by blood or marriage up to the second degree or relatives by adoption of the President of the Republic, of a State Governor, or the Governor of the Federal District and of a Mayor who have served more than half of their term of office, are ineligible for any office within the jurisdiction of the office holder.
Article 6. Federal Congressmen may, during the six months following the promulgation of the Constitution, and forming a group of at least thirty, request from the Superior Electoral Court the registration of a new political party, the petition to be accompanied by the respective manifest, the by-laws and the programme duly signed by the petitioners.
Paragraph 1. The provisional registration, which shall be promptly granted by the Superior Electoral Court, according to this article, grants to the new party all rights, duties and prerogatives of the existing parties, among which the right to take part, under its own name, in the elections to be held during the twelve months following its formation.
Paragraph 2. The new party shall automatically lose its provisional registration if, within twenty-four months of its formation, it fails to obtain the final registration at the Superior Electoral Court, as established by law.
Article 7. Brazil shall strive for the creation of an international court of human rights.
Article 8. Amnesty is granted to those who, during the period from September 18, 1946, to the date the Constitution is promulgated, have been affected, exclusively for political reasons, by institutional or supplementary acts of exception, to those encompassed in Legislative Decree no. 18, of December 15, 1961, and to those affected by Decree-Law no. 846, of September 12, 1969, ensuring the promotions, in their inactivity, to the office, position or rank to which they would be entitled if they were in active service, with due regard for the periods of continuous activity set forth in laws and regulations in force, respecting the characteristics and peculiarities of the careers of civil and military public servants and complying with the respective legal regimes.
Paragraph 1. The provisions of this article shall only generate financial effects as from the promulgation of the Constitution, any kind of retroactive compensation being forbidden.
Paragraph 2. The benefits established in this article are ensured to workers of the private sector, union officers and representatives who, for exclusively political reasons, have been punished, dismissed or compelled to leave the remunerated activities they had been performing, as well as to those who have been prevented from performing their professional activities by virtue of ostensive pressures or secret official procedures.
Paragraph 3. Reparation of economic nature shall be granted, as set forth by a law to be proposed by the National Congress and to become effective within twelve months counted from the promulgation of the Constitution, to citizens who were prevented from performing, as civilians, a specific professional activity by virtue of Reserved Ordinances of the Ministry of the Air Force no. S-50-GM5 of June 19, 1964, and no. S-285-GM5.
Paragraph 4. To those who, by virtue of institutional acts, have gratuitously exercised elective offices of city councilmen, the respective periods shall be computed for purposes of social security and retirement from civil service.
Paragraph 5. The amnesty granted under this article applies to civil servants and to employees at all levels of government or at its foundations, state-owned companies or mixed-capital companies under state control, except in the military Ministries, who have been punished or dismissed from professional activities interrupted by decision of their employees, as well as by virtue of Decree-Law no. 1,632, of August 4, 1978, or for exclusively political reasons, the readmission of those affected as from 1979 being ensured, with due regard for the provisions of paragraph 1.
Article 9. Those who, for exclusively political reasons, were disfranchised or had their political rights suspended during the period from July 15 to December 31, 1969, by an act of the then President of the Republic, may request the Supreme Federal Court to acknowledge the rights and advantages interrupted by the punitive acts, provided that they prove that such acts were marked by gross flaws.
Sole paragraph. The Supreme Federal Court shall pronounce its decision within one hundred and twenty days as from the request of the interested party.
Article 10. Until the supplementary law referred to in article 7, I, of the Constitution is promulgated:
I – the protection referred to therein is limited to the increase, to four times, of the percentage set forth in article 6, head paragraph and paragraph 1, of the Law no. 5,107 of September 13, 1966;
II – arbitrary dismissal or dismissal without just cause is prohibited:
a) of an employee elected to an executive office of internal accident prevention committees, from the date of the registration of his candidacy to one year after the end of his term of office;
b) of a pregnant employee, from the date the pregnancy is confirmed to five months after delivery.
Paragraph 1. Until such time as the law shall regulate the provisions of article 7, XIX, of the Constitution, the period of paternity leave referred to in the item is of five days.
Paragraph 2. Until further legal provisions are established, the contributions to fund the activities of rural unions shall be collected together with the rural property tax, by the same collecting agency.
Paragraph 3. Upon the first proof of fulfillment of labour obligations by rural employers, as established by article 233, after the promulgation of the Constitution, the conformity of the contract to the law and of the correction of the labour obligations over the entire period shall be certified before the Labour Courts.
Article 11. Each Legislative Assembly endowed with constituent powers, shall draft the State Constitution within one year as from the promulgation of the Federal Constitution, with due regard for the principles of the latter.
Sole paragraph. After the promulgation of the State Constitution, it shall be incumbent upon the City Council, within six months, to vote the respective Organic Law, in two rounds of discussion and voting, with due regard for the provisions of the Federal and state Constitutions.
Article 12. Within ninety days of the promulgation of the Constitution, a Land Studies Committee shall be created, with ten members nominated by the National Congress and five members by the Executive Power, for the purpose of submitting studies concerning the national territory and draft bills regarding new territorial units, particularly in the Legal Amazonian Region and in areas pending solution.
Paragraph 1. Within one year the Committee shall submit the results of its studies to the National Congress so that, in accordance with the Constitution, such studies may be examined during the twelve subsequent months, the committee being dissolved shortly thereafter.
Paragraph 2. The states and the municipalities shall, within three years of the promulgation of the Constitution, provide, by agreement or adjustment, for the demarcation of their borders presently in litigation, and they may for such purpose effect area alterations and compensations which allow for natural features, historical criteria, administrative ease and convenience of the bordering populations.
Paragraph 3. At the request of the interested states and municipalities, the Union may undertake the demarcation work.
Paragraph 4. If, three years after the promulgation of the Constitution, the demarcation work has not been completed, the Union shall determine the borders of the areas under litigation.
Paragraph 5. The present borders of the state of Acre with the states of Amazonas and Rondonia are hereby recognized and ratified according to cartographic and geodesic surveys conducted by the Tripartite Committee formed by representatives of the states and of the specialized technical services of the Brazilian Institute of Geography and Statistics.
Article 13. The state of Tocantins is created by separation of the area described in this article and its installation shall occur on the forty-sixth day after the election provided for in paragraph 3, but not before January 1, 1989.
Paragraph 1. The state of Tocantins is part of the Northern Region and borders with the state of Goiás along the northern boundaries of the municipalities of São Miguel do Araguaia, Porangatu, Formoso, Minaçu, Cavalcante, Monte Alegre de Goiás and Campos Belos, maintaining the present eastern, northern and western borders of Goiás with the states of Bahia, Piauí, Maranhão, Pará and Mato Grosso.
Paragraph 2. The Executive Power shall designate one of the cities of the state as its provisional capital until such time as the final seat of government is approved by the Constituent Assembly.
Paragraph 3. The Governor, the Vice-Governor, the Senators and the Federal and State Deputies shall be elected, in a single voting, within seventy-five days after the promulgation of the Constitution, but not before November 15, 1988, at the discretion of the Superior Electoral Court, with due regard, among others, for the following rules:
I – the deadline for affiliation of the candidates to the parties shall end seventy-five days prior to the date of the elections;
II – the dates for the regional party conventions for the purpose of deciding upon coalitions and choice of candidates, for the presentation of the application for registration of the candidates chosen and for the other legal procedures shall be determined by the Electoral Courts in a special schedule;
III – the holders of state or municipal offices who have not left such offices on a definitive basis seventy-five days prior to the date of the elections provided for in this paragraph shall be ineligible;
IV – the present regional committees of the political parties of the state of Goiás are maintained, it being incumbent upon the national executive committees to appoint provisional committees for the state of Tocantins, in accordance with and for the purposes established by law.
Paragraph 4. The terms of office of Governor, Vice-Governor and Federal and State Deputies elected in accordance with the preceding paragraph shall end concurrently with those of the other units of the Federation; the term of office of the least voted elected Senator shall end on the same occasion and the terms of office of the other two Senators shall end together with those of the Senators elected in 1986 in the other states.
Paragraph 5. The State Constituent Assembly shall be installed on the forty-sixth day as from the election of its members, but not before January 1, 1989, under the chairmanship of the President of the Regional Electoral Court of the state of Goiás, and shall on the same date inaugurate the elected Governor and Vice-Governor.
Paragraph 6. The legal rules regulating the division of the state of Mato Grosso shall apply, where appropriate, to the creation and installation of the state of Tocantins with due regard for the provisions of article 234 of the Constitution.
Paragraph 7. The state of Goiás shall be released from debts and burdens resulting from undertakings within the territory of the new state, and the Union is authorized, at its discretion, to take over such debts.
Article 14. The federal territories of Roraima and of Amapá are transformed into federated states, their present geographic borders being maintained.
Paragraph 1. The installation of the states shall occur upon the inauguration of the governors elected in 1990.
Paragraph 2. The rules and criteria adopted for the creation of the state of Rondônia shall apply to the transformation and installation of the states of Roraima and Amapá, with due regard for the provisions of the Constitution and of this Act.
Paragraph 3. The President of the Republic shall, within forty-five days of the promulgation of the Constitution, submit for examination by the Federal Senate the names of the governors of the states of Roraima and Amapá who shall exercise the Executive Power until the new states are installed with the inauguration of the elected governors.
Paragraph 4. Until the transformation into states is effected according to this article, the federal territories of Roraima and Amapá shall enjoy the benefits of transfer of funds provided for in article 159, I, a, of the Constitution and article 34, paragraph 2, II, of this Act.
Article 15. The Federal Territory of Fernando de Noronha is extinguished and its area reincorporated into the state of Pernambuco.
Article 16. Until the provisions of article 32, paragraph 2, of the Constitution are implemented, it shall be incumbent upon the President of the Republic, with the approval of the Federal Senate, to appoint the Governor and Vice-Governor of the Federal District.
Paragraph 1. The authority of the Legislative Chamber of the Federal District shall, until such time as it is installed, be exercised by the Federal Senate.
Paragraph 2. The accounting, financial, budgetary, operational and property supervision of the Federal District shall, until such time as the Legislative Chamber is installed, be carried out by the Federal Senate, by means of external control, with the assistance of the Audit Court of the Federal District, with due regard for the provisions of article 72 of the Constitution.
Paragraph 3. The assets of the Federal District shall include those which may be assigned to it by the Union as established by law.
Article 17. Earnings, compensation, advantages and additional pay, as well as retirement pensions which are being received in disagreement with this Constitution, shall be reduced immediately to the limits arising therefrom, it not being allowed, in this case, to invoke a vested right or receipt of excess on any account.
Paragraph 1. It is ensured the cumulative occupation of two medical offices or jobs that are held by a military physician in the direct or indirect government administration.
Paragraph 2. The cumulative occupation of two offices or jobs reserved for health professionals is ensured if held in the direct or indirect government administration.
Article 18. The legal effects of any legislative or administrative act drawn up as of the installation of the National Constituent Assembly, with the objective of granting tenure to a public servant admitted without a public entrance examination to the direct or indirect administration, including the foundations instituted and maintained by the Government, shall be extinguished.
Article 18-A. The administrative acts performed in the state of Tocantins, between January 1, 1989 and December 31, 1994, resulting from its installation, with any legal defect and with favorable effects for the addressees, are confirmed after 5 (five) years, counted from the date they were performed, except when bad faith is proven.
Article 19. Civil public servants of the Union, the states, the Federal District and the municipalities, of the direct administration, autonomous government entities and government foundations, who, on the date of promulgation of the Constitution, have been in office for at least five continuous years, and who have not been admitted as established in article 37 of the Constitution, are deemed to have tenure in the public service.
Paragraph 1. The period of service of the civil servants referred to in this article shall be considered as a credential when they take a competitive examination for the purpose of acquiring tenure, as set forth by law.
Paragraph 2. The provisions of this article do not apply to the holders of trust or commission functions and jobs nor to those who are legally subject to free discharge, whose period of service shall not be computed for the purposes of the head paragraph of this article, exception being made for public servants.
Paragraph 3. The provisions of this article shall not apply to higher education professors as set forth by law.
Article 20. Within one hundred and eighty days, the rights of inactive public servants and pensioners shall be revised and the income and pensions owed to them shall be updated in order to adjust them to the provisions of the Constitution.
Article 21. Judges vested in office for a limited period of time, who have been admitted by means of a public entrance examination of tests and presentation of academic and professional credentials and who are in office on the date this Constitution is promulgated, shall achieve tenure with due regard for the probation period and they shall be included in a special job class to be terminated, maintaining the authority, prerogatives and restrictions of the laws to which they were subject, except for those inherent to the temporary nature of their investiture.
Sole paragraph. The retirement of the judges referred to in this article shall be regulated by the rules established for other state judges.
Article 22. Public defenders vested in office before the date of installation of the National Constituent Assembly are ensured the right to opt for the career, complying with the guarantees and prohibitions set forth in article 134, sole paragraph, of the Constitution.
Article 23. Until such time as the regulations of article 21, XVI, of the Constitution are issued, the present holders of the office of federal censor shall continue to exercise functions compatible with such office in the Federal Police Department, with due regard for the constitutional provisions.
Sole paragraph. Such law shall provide for the reassignment of the Federal Censors as set forth in this article.
Article 24. The Union, the states, the Federal District and the municipalities shall issue laws establishing criteria to make their staffs compatible with the provisions of article 39 of the Constitution and with the administrative reorganization resulting therefrom, within eighteen months as from the promulgation of the Constitution.
Article 25. As of one hundred and eighty days after the promulgation of the Constitution, such period being subject to extension by law, all legal provisions which confer on or delegate to an agency of the Executive Power authority assigned to the National Congress by the Constitution shall be revoked, especially those referring to:
I – normative action;
II – allocation or transfer of funds of any kind.
Paragraph 1. The decree-laws pending before the National Congress and not examined by it before the Constitution is promulgated shall have their effects regulated as follows:
I – if issued up to September 2, 1988, they shall be examined by the National Congress within one hundred and eighty days as from the date of the promulgation of the Constitution, not counting the parliamentary recess;
II – if the time limit defined in the preceding item elapses without the decree-laws mentioned therein having been examined, they shall be considered rejected;
III – in the cases defined in items I and II, the acts performed during the effectiveness of the respective decree-laws shall be fully valid and the National Congress may, if necessary, legislate on their remaining effects.
Paragraph 2. The decree-laws issued between September 3, 1988 and the date of the promulgation of the Constitution shall be converted on such date into provisional measures, with the rules established in article 62, sole paragraph, being applied thereto.
Article 26. Within one year of promulgation of the Constitution, the National Congress shall effect, through a joint committee, an analytical and expert examination of the acts and facts which generate the Brazilian foreign indebtedness.
Paragraph 1. The Committee shall have the legal authority of a parliamentary investigation committee for purposes of requisition and summons, and shall act with the assistance of the Federal Audit Court.
Paragraph 2. If irregularities are found, the National Congress shall propose that the Executive Power declare the act null and void and shall forward the case to the Federal Public Prosecution, which shall take the appropriate action within sixty days.
Article 27. The Superior Court of Justice shall be installed under the Presidency of the Supreme Federal Court.
Paragraph 1. Until such time as the Superior Court of Justice is installed, the Supreme Federal Court shall perform the duties and responsibilities defined in the previous constitutional order.
Paragraph 2. The initial composition of the Superior Court of Justice shall be obtained:
I – by reassignment of Justices of the Federal Court of Appeals;
II – by appointment of the Justices required to complete the number established in the Constitution.
Paragraph 3. For the purposes of the Constitution, the present Justices of the Federal Court of Appeals shall be considered as belonging to the class they came from at the time of their appointment.
Paragraph 4. Once the Court has been installed, the retired Justices of the Federal Court of Appeals shall automatically become retired Justices of the Superior Court of Justice.
Paragraph 5. The Justices referred to in paragraph 2, II, shall be nominated in a triple list by the Federal Court of Appeals, with due regard for the provisions of article 104, sole paragraph, of the Constitution.
Paragraph 6. Five Federal Regional Courts of Justice are hereby created, to be installed within six months of the promulgation of the Constitution, with the jurisdiction and seat assigned to them by the Federal Court of Appeals, taking into account the number of lawsuits and their geographical location.
Paragraph 7. Until such time as the Federal Regional Courts of Justice are installed, the Federal Court of Appeals shall exercise the authority attributed to them throughout the national territory, it being incumbent upon it their installation and nomination of candidates for all initial offices by means of a triple list which may include federal judges of any region, with due regard for the provisions of paragraph 9.
Paragraph 8. As from promulgation of the Constitution, it is forbidden to fill vacant offices of Justices of the Federal Court of Appeals.
Paragraph 9. If there is no federal judge with the minimum period of service set forth in article 107, II, of the Constitution, the promotion may be granted to a judge with less than five years of office.
Paragraph 10. It is incumbent upon the Federal Courts to judge the lawsuits filed therein until such time as the Constitution is promulgated, and the Federal Regional Courts as well as the Superior Court of Justice shall judge the actions to overrule the final judgements rendered until then by the Federal Courts, including those which refer to matters for which competence has been transferred to another branch of the Judicial Power.
Paragraph 11. The following Federal Regional Courts of Justice are also hereby created: the Federal Regional Court of the 6th Region, with seat in Curitiba, state of Paraná, and jurisdiction over the states of Paraná, Santa Catarina, and Mato Grosso do Sul; the Federal Regional Court of the 7th Region, with seat in Belo Horizonte, state of Minas Gerais, and jurisdiction over the state of Minas Gerais; the Federal Regional Court of the 8th Region, with seat in Salvador, state of Bahia, and jurisdiction over the states of Bahia and Sergipe; and the Federal Regional Court of the 9th Region, with seat in Manaus, state of Amazonas, and jurisdiction over the states of Amazonas, Acre, Rondônia, and Roraima.
Article 28. The federal judges referred to in article 123, paragraph 2, of the Constitution of 1967, with the wording given by the Constitutional Amendment no. 7 of 1977, shall be vested in office in courts of the judiciary section for which they were appointed or designated; if there are no vacancies, the existing courts shall be divided.
Sole paragraph. For purposes of promotion for seniority, the period of service of such judges shall be computed as from the day of their taking of office.
Article 29. Until such time as the supplementary laws relating to the Public Prosecution and to the Advocacy-General of the Union are approved, the Federal Public Prosecution, the Office of the Attorney-General of the National Treasury, the Legal Consultancies of the Ministries, the Prosecution and Legal Departments of the federal autonomous government agencies having their own representation, and the members of the Prosecution Offices of public foundation universities shall continue to conduct their activities within their respective incumbencies.
Paragraph 1. The President of the Republic shall, within one hundred and twenty days, submit to the National Congress a bill of supplementary law dealing with the organization and operation of the Advocacy-General of the Union.
Paragraph 2. The present Prosecutors of the Republic may, in accordance with the supplementary law, opt irrevocably between the careers of the Federal Public Prosecution and of the Advocacy-General of the Union.
Paragraph 3. A member of the Public Prosecution admitted prior to the promulgation of the Constitution may opt for the previous regime insofar as guarantees and advantages are concerned, with due regard, as to prohibitions, for the legal status on the date of such promulgation.
Paragraph 4. The present members of the supplementary staff of the Labour and Military Public Prosecutions, who have acquired tenure in these functions, shall belong to the staff of the respective career.
Paragraph 5. It is incumbent upon the present Office of the Attorney-General of the National Treasury, directly or by delegation, which may be made to the State Public Prosecution, to represent the Union in court in lawsuits of a fiscal nature, in their respective spheres of authority, until such time as the supplementary laws set forth in this article are promulgated.
Article 30. The legislation which creates the justiceship of the peace shall maintain the present judges of the peace until the new judges take office, ensuring them the rights and duties conferred on the latter and shall establish the date for the election provided for in article 98, II, of this Constitution.
Article 31. The clerical offices of the judicial courts, as defined in law, shall be brought under state control, with due regard for the rights of the present clerks.
Article 32. The provisions of article 236 shall not apply to notary and registration services which have already been made official by the Government, with due regard for the rights of their servants.
Article 33. With the exception of credits for alimony, the amount due by virtue of court orders for which payment is outstanding on the date of the promulgation of the Constitution, therein included remaining interests and adjustment for inflation, may be paid in legal tender, with readjustments, in equal and successive annual installments, within eight years at the most, counted from July 1, 1989, in accordance with a decision by the Executive Power within one hundred and eighty days of the promulgation of the Constitution.
Sole paragraph. In order to comply with the provisions of this article, the debtor entities may issue, each year, for the exact amount of the expenditure, public debt bonds which shall not be computed for purposes of determining the total limit of indebtedness.
Article 34. The national tax system shall become effective on the first day of the fifth month following the promulgation of the Constitution, and until then, the system set forth in the 1967 Constitution, with the wording provided by Amendment number 1 of 1969 and by the subsequent ones, shall be maintained.
Paragraph 1. With the promulgation of this Constitution, articles 148, 149, 150, 154, I, 156, III and 159, I, c, shall become effective, with all provisions to the contrary in the 1967 Constitution and in the amendments which modified it, especially its article 25, III, being revoked.
Paragraph 2. The Participation Fund of the States and the Federal District, and the Revenue Sharing Fund of the Municipalities shall obey the following determinations:
I – from the date of the promulgation of the Constitution, the percentages shall be, respectively, of eighteen percent and twenty percent, calculated on the proceeds from the collection of the taxes referred to in article 153, III and IV, the present apportionment criteria being maintained until the supplementary law referred to in article 161, II becomes effective;
II – the percentage referring to the Participation Fund of the States and the Federal District shall be increased by one percent in the fiscal year of 1989 and, as from and including 1990, by one half of one percent per fiscal year until and including 1992, reaching in 1993 the percentage established in article 159, I, a;
III – the percentage referring to the Participation Fund of the Municipalities, as from and including 1989 shall be increased by one half of one percent per fiscal year until it reaches the limit established in article 159, I, b.
Paragraph 3. Upon the promulgation of this Constitution, the Union, the states, the Federal District and the municipalities may issue the laws which are necessary for the application of the national tax system established therein.
Paragraph 4. The laws issued in accordance with the preceding paragraph produce effects as from the date the national tax system set forth in the Constitution becomes effective.
Paragraph 5. Once the new national tax system is in force, the application of the preceding legislation shall be ensured in that in which it is not incompatible with the new system and with the legislation referred to in paragraphs 3 and 4.
Paragraph 6. Until December 31, 1989, the provisions of article 150, III, b, shall not apply to the taxes referred to in articles 155, I, a and b, and 156, II and III, which may be collected thirty days after the publication of the law which has instituted or increased them.
Paragraph 7. Until the maximum rates of the municipal tax on retail sales of liquid and gaseous fuels have been established in a supplementary law, such rates shall not exceed three percent.
Paragraph 8. If, within sixty days counted from the promulgation of the Constitution, the supplementary law required for the institution of the tax referred to in article 155, I, b, has not been issued, the states and the Federal District, by means of an agreement concluded in the manner set forth in Supplementary Law number 24 of January 7, 1975, shall establish the rules to regulate the matter provisionally.
Paragraph 9. Until a supplementary law provides for the matter, electric power distribution companies, in the capacity of taxpayers or of substitute taxpayers, shall be liable, when the product leaves their facilities, even if the destination is another unit of the federation, for the payment of the tax on the circulation of goods levied on electric power, from production or importation to the last operation, such tax being calculated on the price charged on the occasion of the final operation, its collection being ensured to the state or the Federal District, depending on the place where such operation occurs.
Paragraph 10. Until the law provided by article 159, I, c, which shall be promulgated by December 31, 1989, becomes effective, the application of the funds set forth in that provision shall be ensured in the following manner:
I – six-tenths of one percent in the Northern Region, through the Banco da Amazônia S.A.;
II – one and eight-tenths percent in the Northeastern Region, through the Banco do Nordeste do Brasil S.A.;
III – six-tenths of one percent in the Centre-West Region, through the Banco do Brasil S.A.
Paragraph 11. The Centre-West Development Bank is hereby created, in the manner established by law, in order to comply, within that region, with the provisions of articles 159, I, c and 192, paragraph 2, of the Constitution.
Paragraph 12. The urgency provided by article 148, II, shall not preclude the collection of the compulsory loan instituted for the benefit of the Centrais Elétricas Brasileiras S.A. (Eletrobrás) by Law number 4,156 of November 28, 1962, with the subsequent amendments.
Article 35. The provisions of article 165, paragraph 7, shall be complied with progressively, over a period of ten years, the funds being distributed among the macro-economic regions in proportion to their population, based on the situation verified for the 1986-87 period.
Paragraph 1. In the application of the criteria referred to in this article, the total expenses shall exclude expenses for:
I – projects considered as priorities in the pluriannual plan;
II – national security and defense;
III – maintenance of the federal agencies in the Federal District;
IV – the National Congress, the Federal Audit Court and the Judicial Power;
V – the servicing of the debt of the direct and indirect administration of the Union, including foundations instituted and maintained by the Federal Government.
Paragraph 2. Until the supplementary law referred to in article 165, paragraph 9, I and II, comes into force, the following rules shall be complied with:
I – the project of the pluriannual plan, to be in force until the end of the first fiscal year of the subsequent presidential term of office, shall be forwarded not less than four months before the end of the first fiscal year and returned for sanction before the end of the legislative session;
II – the bill of budgetary directives shall be forwarded not less than eight and a half months before the end of the fiscal year and returned for sanction before the end of the first period of the legislative session;
III – the budget bill of the Union shall be forwarded not less than four months before the end of the fiscal year, and returned for sanction before the end of the legislative session.
Article 36. The funds existing on the day the Constitution is promulgated, except for those resulting from tax exemptions which become private property and those which are of interest to national defense, shall be extinguished if they are not ratified by the National Congress within two years.
Article 37. Adaptation to the provisions of article 167, III, shall be made within the period of five years, the excess being reduced at a rate of at least one-fifth per year.
Article 38. Until the promulgation of the supplementary law referred to in article 169, the Union, the states, the Federal District and the municipalities shall not spend more than sixty-five percent of the amount of the respective current revenues on personnel.
Paragraph 1. The Union, the states, the Federal District and the municipalities, whenever the respective expenditure with personnel exceeds the limit established in this article, shall return to such limit, reducing the excess percentage at a rate of one-fifth per year.
Paragraph 2. Personnel expenses resulting from compliance with the provisions of paragraphs 12, 13, 14 and 15 of article 198 of the Federal Constitution will be accounted for, for the purposes of the limits dealt with in article 169 of the Federal Constitution, as follows:
I – until the end of the financial year subsequent to that of the publication of this provision, they shall not be accounted for such limits;
II – in the second financial year subsequent to the publication of this provision, they shall be deducted by 90% (ninety percent) of their value;
III – between the third and twelfth financial year following the publication of this provision, the deduction mentioned in item II of this paragraph will be annually reduced by 10% (ten percent) of its value.
Article 39. For purposes of compliance with the constitutional provisions which involve variations of expenses and revenues of the Union, after the promulgation of the Constitution, the Executive Power shall draw up and the Legislative Power shall examine a bill of review of the budgetary law referring to the fiscal year of 1989.
Sole paragraph. The National Congress shall vote within twelve months the supplementary law provided by article 161, II.
Article 40. The Free-Trade Zone of Manaus, with its characteristics of free-trade, export and import and fiscal benefits, shall be maintained for a period of twenty-five years as from the promulgation of the Constitution.
Sole paragraph. The criteria which regulated or may come to regulate the approval of projects in the Free-Trade Zone of Manaus may only be modified by a federal law.
Article 41. The Executive Powers of the Union, the states, the Federal District and the municipalities shall reassess all sectorial tax incentives now in force and shall propose the appropriate measures to the respective Legislative Powers.
Paragraph 1. The incentives which are not confirmed by law within two years of the promulgation of the Constitution shall be considered revoked.
Paragraph 2. Revocation shall not preclude any rights which have become vested before that date, in relation to incentives granted under conditions and for a set period of time.
Paragraph 3. Incentives granted by means of agreements concluded between states, in accordance with article 23, paragraph 6 of the 1967 Constitution, with the wording of Amendment number 1, of October 17, 1969, shall also be reassessed and reconfirmed within the time limits set forth in this article.
Article 42. For 40 (forty) years, the Federation shall allocate of the funds intended for irrigation:
I – 20% (twenty percent) for the Central-West Region;
II – 50% (fifty percent) in the Northeastern Region, preferably in the semi-arid region.
Sole paragraph. Of the percentages provided for in items I and II of the head of the article, a minimum of 50% (fifty percent) will be allocated to projects of irrigation that benefit family farming that meets the requirements provided for in specific legislation.
Article 43. On the date of the promulgation of the law regulating the prospecting and mining of mineral resources and beds of ore, or within one year counted from the date of the promulgation of the Constitution, the authorizations, grants and other deeds affording mining rights shall become ineffective, in case the prospecting or mining works have not provenly started in the legal time limits or are inactive.
Article 44. The Brazilian companies which presently hold valid prospecting authorizations and permits for the mining of mineral resources and the exploitation of hydraulic energy shall have four years, counted from the date of the promulgation of the Constitution, to comply with the requirements of article 176, paragraph 1.
Paragraph 1. Except for the provisions of national interest set forth in the constitutional text, Brazilian companies shall be exempt from compliance with the provisions of article 176, paragraph 1, provided that, within four years counted from the date of the promulgation of the Constitution they have destined the product of their mining and processing activities to industrialization within the national territory, in their own facilities or in a controlling or controlled industrial company.
Paragraph 2. Brazilian companies which hold a hydraulic energy concession for use in their industrial processes shall also be exempted from compliance with the provisions of article 176, paragraph 1.
Paragraph 3. The Brazilian companies referred to in paragraph 1 may only be granted prospecting authorizations or concessions to mine or exploit hydraulic energy potentials provided that the energy and the mining product are used in their respective industrial processes.
Article 45. Refineries which operate in the country under article 43 and under the conditions of article 45 of Law number 2,004 of October 3, 1953, are excluded from the monopoly established by article 177, II, of the Constitution.
Sole paragraph. Risk contracts entered into with Petróleo Brasileiro S.A. (Petrobrás) for petroleum prospecting, which are effective on the date of the promulgation of the Constitution are exempted from the prohibition of article 177, paragraph 1.
Article 46. Credits with institutions under intervention or extra-judicial liquidation, even when such proceedings are converted into bankruptcy, are subject to adjustment for inflation from the date of maturity to the date of actual payment, with no interruption or suspension.
Sole paragraph. The provisions of this article shall also apply to:
I – transactions made after the proceedings referred to in the head paragraph of this article have been decreed;
II – loan, financing and refinancing transactions, transactions of financial assistance for liquidity purposes, assignment or subrogation of credits or mortgage bonds, guarantee of deposits made by the public, or of purchase of liabilities, including those carried out with funds intended for such purposes;
III – credits existing prior to the promulgation of this Constitution;
IV – credits held by public administration entities before the promulgation of this Constitution and not settled by January 1, 1988.
Article 47. In the settlement of debts, including their subsequent renegotiation and composition, even when taken to court, arising out of any loans granted by banks and by financial institutions, there shall be no adjustment for inflation, provided that the loan has been granted:
I – to micro and small businessmen or to their businesses in the period from February 28, 1986, to February 28, 1987;
II – to mini, small and medium rural producers in the period from February 28, 1986, to December 31, 1987, provided that it refers to rural credit.
Paragraph 1. For the purposes of this article, micro-enterprises shall be considered as the legal entities and individual firms with annual income of up to ten thousand National Treasury Bonds, and small enterprises as the legal entities and individual firms with annual income of up to twenty-five thousand National Treasury Bonds.
Paragraph 2. Classification as a mini, small or medium rural producer shall be made in accordance with the rural credit rules in force at the time of the contract.
Paragraph 3. Exemption from adjustment for inflation referred to in this article shall only be granted in the following cases:
I – if the initial debt, plus legal interests and judicial fees, are settled within ninety days of promulgation of this Constitution;
II – if the application of the funds is not contrary to the purpose of the financing, the burden of proof lying with the creditor institution;
III – if the creditor institution does not show that the borrower has the means to pay his debt, such means excluding the business of the borrower, the house where he lives, as well as his work and production instruments;
IV – if the initial financing does not exceed the limit of five thousand National Treasury Bonds;
V – if the beneficiary is not the owner of more than five rural modules.
Paragraph 4. The benefits referred to in this article shall not be extended to the debts which have already been paid and to debtors who are members of the Constituent Assembly.
Paragraph 5. In the event of transactions maturing after the deadline for settlement of the debt, should the borrower be interested, the banks and the financial institutions shall effect, by a specific instrument, an amendment to the original conditions of the contract so as to adjust them to this benefit.
Paragraph 6. The granting of this benefit by private commercial banks shall not, under any circumstances, entail a burden to the Government, even if made by refinancing and on-lending of funds by the central bank.
Paragraph 7. In the case of on-lending to official financial agents or credit cooperatives, the burden shall fall upon the original source of funds.
Article 48. The National Congress, within one hundred and twenty days of the promulgation of this Constitution, shall draw up a consumer defense code.
Article 49. The law shall provide for the institution of emphyteusis concerning urban real property, the tenants having the option, in the event of extinction, of redemption of the emphyteusis, by acquisition of direct title in accordance with the provisions contained in the respective contracts.
Paragraph 1. In the absence of a contractual clause, the criteria and bases currently in force in the special legislation on real estate of the Union shall be adopted.
Paragraph 2. The rights of present registered occupants shall be ensured by application of another kind of contract.
Paragraph 3. Emphyteusis shall continue to be applied to tide lands and those lands added to them, which are located within the security strip extending from the coast line.
Paragraph 4. After redemption of the emphyteusis, the former holder of direct title shall, within ninety days, subject to liability, entrust all documents related to such title to the custody of the competent real estate registry.
Article 50. An agricultural law to be promulgated within one year shall provide, in accordance with this Constitution, for the objectives and instruments of agricultural policy, priorities, crop planning, marketing, internal supply, foreign market and institution of agrarian credit.
Article 51. All donations, sales and concessions of public land with an area of more than three thousand hectares, made in the period from January 1, 1962, to December 31, 1987, shall be reviewed by the National Congress, by a joint committee, during the three years following the promulgation of the Constitution.
Paragraph 1. Insofar as sales are concerned, the review shall be based exclusively on the criterion of lawfulness of the transaction.
Paragraph 2. In the case of concessions and donations, the review shall comply with the criteria of lawfulness and of convenience of public interest.
Paragraph 3. In the cases set forth in the preceding paragraphs, if illegality is proven or if there is public interest, the lands shall revert to the ownership of the Union, of the states, of the Federal District or of the municipalities.
Article 52. Until such time as the conditions referred to in article 192 are established, the following are forbidden:
I – the installation, in the country, of new branches of financial institutions domiciled abroad;
II – increase of percentual participation of individuals and legal entities resident or domiciled abroad in the capital of financial institutions with headquarters in Brazil.
Sole paragraph. The prohibition referred to in this article does not apply to the authorizations resulting from international agreements, from reciprocity or from interest of the Brazilian Government.
Article 53. Veterans who have actually participated in war operations during the Second World War, in accordance with Law number 5,315 of September 12, 1967, shall be ensured the following rights:
I – admission to public service without being required to undergo a public entrance examination, with tenure;
II – special pension corresponding to that of Second Lieutenant of the Armed Forces, which may be applied for at any time and may not be accumulated with any other earnings received from the public treasury, except for social security benefits, the right to opt being ensured;
III – in case of death, proportional pension to the widow, companion or dependent, in an amount equal to that of the preceding item;
IV – free medical, hospital and educational assistance extending to dependents;
V – retirement with full pay after twenty-five years of actual service, under any juridical system;
VI – priority in the acquisition of a home for those who do not own one or for their widows or companions.
Sole paragraph. The concession of the special pension referred to in item II replaces, for all legal effects, any other pension already granted to the veteran.
Article 54. Rubber-tappers recruited in accordance with Decree-Law number 5,813 of September 14, 1943, and protected by Decree-Law number 9,882 of September 16, 1946, shall receive, when needy, a monthly pension for life in the amount of two minimum wages.
Paragraph 1. The benefit extends to rubber-tappers who, at the request of the Brazilian Government, contributed to the war effort by working in rubber production in the Amazonian Region during the Second World War.
Paragraph 2. The benefits established in this article may be transferred to dependents who are provenly needy.
Paragraph 3. The concession of the benefit shall be done in accordance with the law to be proposed by the Executive Power within one hundred and fifty days of the promulgation of the Constitution.
Article 54-A. The rubber-tappers referred to in article 54 of this Temporary Constitutional Provisions Act shall receive a compensation, in a single installment, of R$ 25,000.00 (twenty-five thousand reais).
Article 55. Until such time as the law of budgetary directives is approved, at least thirty percent of the social welfare budget, excluding unemployment insurance, shall be allocated to the health sector.
Article 56. Until such time as the law regulates article 195, I, the revenues resulting from at least five of the six tenths of one percent corresponding to the rate of the contribution referred to in Decree-Law number 1940 of May 25, 1982, as amended by Decree-Law number 2,049 of August 1, 1983, by Decree number 91,236 of May 8, 1985, and by Law number 7,611 of July 8, 1987, shall become part of the social welfare revenues, excepting, exclusively in the fiscal year of 1988, commitments assumed for ongoing programmes and projects.
Article 57. The debts of the states and municipalities related to social security contributions up to June 30, 1988, shall be settled, with adjustment for inflation, in one hundred and twenty monthly installments, with the waiver of the interests and penalties applicable thereto, provided the debtors request installment payment and begin such payment within one hundred and eighty days of the promulgation of this Constitution.
Paragraph 1. The amount to be paid in each of the first two years shall not be less than five percent of the total consolidated and updated debt, the balance to be divided into equal monthly installments.
Paragraph 2. Settlement may include payments by assignment of assets and rendering of services, as set forth in Law number 7,578 of December 23, 1986.
Paragraph 3. As guarantee for the payment of the installments, the states and municipalities shall each year consign in their respective budgets the appropriations required for the payment of their debts.
Paragraph 4. If any of the conditions established for the concession of installment payment are not met, the debt shall be considered as due and payable in full and liable for default interest; in such case, the portion of the funds corresponding to the Participation Funds intended for the debtor states and municipalities shall be blocked and transferred to the social security for payment of their debts.
Article 58. Benefits paid on a continuous basis and maintained by social security on the date of the promulgation of the Constitution shall have their values reviewed so as to re-establish their purchasing power expressed in terms of the numbers of minimum wages they represented on the date on which they were granted, such updating criterion to be adopted until the plan of funding and benefits referred to in the following article is implemented.
Sole paragraph. The monthly benefit payments updated in accordance with this article shall be due and paid as from the seventh month after the promulgation of the Constitution.
Article 59. The bills of law for the organization of social welfare and for the plan of funding and benefits shall be submitted, not more than six months after the promulgation of the Constitution, to the National Congress, which shall have six months to examine them.
Sole paragraph. Upon approval by the National Congress, the plans shall be implemented progressively in the following eighteen months.
Article 60. The Union's supplementation referred to in item IV of the head of Article 212-A of the Federal Constitution shall be gradually implemented until it reaches the proportion established in item V of the head of that same article, starting on January 1, 2021, complying with the following minimum values:
I – 12% (twelve percent), in the first year;
II – 15% (fifteen percent), in the second year;
III – 17% (seventeen percent), in the third year;
IV – 19% (nineteen percent), in the fourth year;
V – 21% (twenty-one percent), in the fifth year;
VI – 23% (twenty-three percent) in the sixth year.
Paragraph 1. The supplementation share referred to in subitem "b" of item V of the head of Article 212-A of the Federal Constitution shall comply with, at least, the following amounts:
I – 2 (two) percentage points, in the first year;
II – 5 (five) percentage points, in the second year;
III – 6.25 (six integers and twenty-five hundredths) percentage points, in the third year;
IV – 7.5 (seven integers and five-tenths) percentage points, in the forth year;
V – 9 (nine) percentage points, in the fifth year;
VI – 10.5 (ten integers and five-tenths) percentage points, in the sixth year.
Paragraph 2. The supplementation share referred to in subitem "c" of item V of the head of Article 212-A of the Federal Constitution shall comply with the following amounts:
I – 0.75 (seventy-five hundredths) percentage points, in the third year;
II – 1.5 (one integer and five-tenths) percentage points, in the fourth year;
III – 2 (two) percentage points, in the fifth year;
IV – 2.5 (two integers and five-tenths) percentage points, in the sixth year.
Article 60-A. The criteria for allocation of the Union's supplementation and the funds referred to in item I of the head of Article 212-A of the Federal Constitution shall be reviewed in the sixth year after they have come into force and, after this first review, they shall be reviewed periodically every 10 (ten) years.
Article 61. The educational entities referred to in article 213, as well as the educational and research foundations whose creation has been authorized by law, which meet the requirements of items I and II of such article and which have, in the last three years, received public funds, may continue to receive such funds, unless otherwise established by law.
Article 62. The law shall create the National Rural Apprenticeship Service (SENAR), based on the legislation for the National Industrial Apprenticeship Service (SENAI), and the National Commercial Apprenticeship Service (SENAC), without prejudice to the incumbencies of the government agencies engaged in the area.
Article 63. A Committee composed of nine members is hereby created, three of them from the Legislative Power, three from the Judicial Power and three from the Executive Power, to promote the commemorations of the centennial of the proclamation of the Republic and of the promulgation of the first republican Constitution of the country, and such committee may, at its discretion, be subdivided into as many subcommittees as may be necessary.
Sole paragraph. In the carrying out of its duties the Committee shall conduct studies, debates and assessments of the political, social, economic and cultural development of the country, and may join efforts with state and municipal governments and with public and private institutions desiring to take part in the events.
Article 64. The National Press and other printing departments of the Union, the states, the Federal District and the municipalities, of the direct or indirect administration, including foundations instituted and maintained by the Government, shall provide for a popular edition of the full text of the Constitution, which shall be made available free of charge, to schools and public registry offices, to unions, military barracks, churches and other community organizations, in order that each Brazilian citizen may receive from the State a copy of the Brazilian Constitution.
Article 65. The Legislative Power shall, within twelve months, regulate the article 220, paragraph 4.
Article 66. The public telecommunications utility concessions presently in force shall be maintained, as established by law.
Article 67. The Union shall conclude the demarcation of the Indian lands within five years of the promulgation of the Constitution.
Article 68. Final ownership shall be recognized for the remaining members of the ancient runaway slave communities who are occupying their lands and the State shall grant them the respective title deeds.
Article 69. The states shall be allowed to maintain legal consultancy offices independent from their Attorney-General Offices or Advocacy-General Offices, provided that they have separate agencies for the respective functions on the date of the promulgation of this Constitution.
Article 70. The present competence of the state courts shall be maintained until it is defined in the State Constitution, as established in article 125, paragraph 1, of the Constitution.
Article 71. The Emergency Social Fund is hereby instituted for the fiscal years of 1994 and 1995, as well as for the periods from January 1, 1996 through June 30, 1997, and from July 1, 1997 through December 31, 1999, aiming at the financial recuperation of the Federal Public Finances and the economic stabilization, the resources of which shall be applied primarily to the actions of the health and education systems, including the supplementation of resources set forth in paragraph 3 of article 60 of the Temporary Constitutional Provisions Act, the welfare benefits and welfare assistance of a permanent nature, including the payment of welfare debts and budgetary expenditures associated to programs of great economic and social interest.
Paragraph 1. The provision of the final part of item II of paragraph 9 of article 165 of the Constitution shall not apply to the Fund established by this article.
Paragraph 2. From the beginning of the 1996 fiscal year on, the Fund established by this article shall be called Fiscal Stabilization Fund.
Paragraph 3. The Executive Power shall publish, on a bimonthly basis, a budget execution statement, which statement shall list the sources and applications of the Fund established by this article.
Article 72. The Emergency Social Fund is comprised of:
I – the proceeds from the collection of the tax on income and earnings of any nature to be levied at source on payments of any nature effected by the Union, including its autonomous government agencies and foundations;
II – the part of the proceeds from the collection of the tax on income and earnings of any nature, and of the tax on credit, foreign exchange and insurance transactions, or transactions relating to bonds and securities, resulting from the changes generated by Law 8,894 of June 21, 1994, and by Laws 8,849 and 8,848, both dated January 28, 1994 and further modifications;
III – the part of the proceeds from the collection due to the increase of the rate of welfare contribution on the profit of taxpayers mentioned in paragraph 1 of article 22 of Law 8,212 of July 24, 1991, which, in the fiscal years of 1994 and 1995, as well as in the period from January 1,1996 through June 30, 1997, shall be of 30 percent, subject to modification by ordinary law, the other stipulations of Law 7,869 of December 15, 1988 remaining unchanged;
IV – twenty percent of the proceeds from the collection of all taxes and contributions to the Union, already instituted or to be instituted, except those provided by items I, II and III, with due regard to the provisions of paragraphs 3 and 4;
V – the part of the proceeds from the collection of the contribution mentioned in Supplementary Law no. 7, of September 7, 1970, owed by the juridical entities referred to in item III of this article, which will be calculated, in the fiscal years of 1994 and 1995, as well as in the periods from January 1, 1996 through June 30, 1997, and from July 1, 1997 through December 31, 1999, through the employment of a rate of seventy-five hundredths of one percent, subject to modification by subsequent ordinary law, on the gross operating income, as defined in the legislation of income tax and earnings of any nature;
VI – other incomes defined in specific legislation.
Paragraph 1. The rates and calculation base defined in items III and V shall be applied as from the first day of the month following the ninetieth day after the promulgation of this Amendment.
Paragraph 2. The parts referred to in items I, II, III and V shall be previously deducted from the calculation base of any legal or constitutional designation or participation, and the provisions of articles 159, 212 and 239 of the Constitution shall not apply to them.
Paragraph 3. The part referred to in item IV shall be previously deducted from the calculation base of any constitutional or legal designation or participation stipulated by articles 153, paragraph 5, 157, II, 212 and 239 of the Constitution.
Paragraph 4. The provision of the former paragraph shall not apply to the resources provided by articles 158, II and 159 of the Constitution.
Paragraph 5. The part of the resources originating from the tax on income and earnings of any nature, designated for the Emergency Social Fund, as provided by item II of this article, shall not exceed five and six-tenths of one percent of the total proceeds from its collection.
Article 73. In the regulation of the Emergency Social Fund, the instrument provided by item V of article 59 of the Constitution may not be applied.
Article 74. The Union may establish provisional contribution on the movement or transmission of monies and of credits and rights of financial nature.
Paragraph 1. The rate of the contribution mentioned in this article shall not exceed twenty-five hundredths of one percent, and the Executive Power may reduce it or reestablish it, in whole or in part, in the conditions and limits provided for by law.
Paragraph 2. The provisions of articles 153, paragraph 5, and 154, I, of the Constitution shall not apply to the contribution mentioned in this article.
Paragraph 3. The whole of the proceeds from the collection of the contribution mentioned in this article shall be allocated to the National Health Foundation for the financing of health actions and services.
Paragraph 4. The liability for the contribution mentioned in this article shall be governed by the provisions of article 195, paragraph 6, of the Constitution, and it shall not be collected for longer than two years.
Article 75. The collection of the provisional contribution on the movement or transmission of monies and of credits and rights of financial nature mentioned in article 74, established by Law no. 9,311, of October 24, 1996, is extended for thirty-six months, and the same extension applies to the effect of Law no. 9,539, of December 12, 1997, which modified Law no. 9,311.
Paragraph 1. With due regard for paragraph 6 of article 195 of the Federal Constitution, the rate of the contribution shall be thirty-eight hundredths of one percent, in the first twelve months, and thirty hundredths in the subsequent months, and the Executive Power may reduce it, in whole or in part, in the limits hereby stipulated.
Paragraph 2. The proceeds from increased collection of the contribution, resulting from the alteration of the rate, during the financial years of 1999, 2000, and 2001, shall be allocated to the financing of social security.
Paragraph 3. The Union is authorized to issue domestic public debt bonds, whose resources shall be allocated to the financing of health services and social security, in an amount equivalent to the proceeds of the collection of the contribution, estimated but not achieved in 1999.
Article 76. Until December 31, 2024, 30% (thirty percent) of the federal collection on social contributions, without prejudice to the payment of the General Social Security System's expenses, of contributions for intervention in the economic domain, and of taxes, already created or to be created by that date, will be unearmarked from any agency, fund, or expense.
Paragraph 1. (Revoked)
Paragraph 2. The proceeds from the collection of the social contribution for education mentioned in paragraph 5 of article 212 of the Federal Constitution shall be excepted from the provision of the head paragraph of this article.
Paragraph 3. (Revoked)
Paragraph 4. The unearmarking referred to in the head paragraph does not apply to income from social contributions destined to cover social security.
Article 76-A. Until December 31, 2032, 30% (thirty percent) of the revenues of the States and the Federal District relating to taxes, fees, and fines already established or that may be created up to said date, their premiums and respective legal increases, and other current revenues are unlinked to any body, fund or expense.
Sole paragraph. The following are exceptions to the de-earmarking established in the head of the article:
I – funds destined to the financing of the activities and public services of healthcare and maintenance and development of education mentioned, respectively, in items II and III of Paragraph 2 of article 198 and article 212 of the Federal Constitution;
II – revenues belonging to the Municipalities as a result of transfer payments provided for in the Federal Constitution;
III – revenues resulting from social security contributions and healthcare contributions of the public servants;
IV – other mandatory and voluntary transfer payments between entities of the Federation with allocation specified by law;
V – funds instituted by the Judiciary Branch, the Accounting Courts, the Public Prosecutor´s Office, the Public Defender´s Offices and the Offices of the General Counsel of the States and the Federal District.
Article 76-B. Until December 31, 2032, 30% (thirty percent) of the revenues of the Municipalities relating to taxes, fees, and fines, already established or that may be created up to said date, their premiums and respective legal increases, and other current revenues are unlinked to any body, fund or expense.
Sole paragraph. The following are exceptions to the de-earmarking established in the head of the article:
I – funds destined to the financing of the activities and public services of healthcare and maintenance and development of education mentioned, respectively, in items II and III of Paragraph 2 of article 198 and article 212 of the Federal Constitution;
II – revenues resulting from social security contributions and healthcare contributions of the public servants;
III – other mandatory and voluntary transfer payments between entities of the Federation with allocation specified by law;
IV – funds instituted by the Municipal Audit Court.
Article 77. Until the financial year of 2004, the minimum amount of funds applied to health actions and public services shall be equivalent to:
I – in the case of the Union:
a) in the year 2000, the amount of checks issued to health actions and public services during the financial year of 1999, plus at least five percent;
b) from the year 2001 through the year 2004, the amount expended in the previous year, restated according to the nominal changes of the Gross Domestic Product – GDP;
II – in the case of the States and of the Federal District, twelve percent of the proceeds from the collection of the taxes referred to in article 155 and of the funds mentioned in articles 157 and 159, item I, subitem a, and item II, after deducting the portions transferred to the respective Municipalities;
III – in the case of the Municipalities and of the Federal District, fifteen percent of the proceeds from the collection of the taxes mentioned in article 156 and of the funds mentioned in articles 158 and 159, item I, subitem b, and paragraph 3.
Paragraph 1. The States, the Federal District, and the Municipalities which apply percentages lower than those stipulated in items II and III shall raise them gradually, until the financial year of 2004, the difference being reduced at the rate of at least one fifth per year, and the application shall consist of at least seven percent as of the year 2000.
Paragraph 2. At least fifteen percent of the funds of the Union expended under the terms of this article shall be applied in the Municipalities, according to the populational criterion, to health actions and public services, in accordance with the law.
Paragraph 3. The funds of the States, the Federal District, and the Municipalities assigned for health actions and public services, as well as those transferred by the Union for the same purpose, shall be applied by means of the Health Fund, to be monitored and supervised by the Health Board, without prejudice to the provisions of article 74 of the Federal Constitution.
Paragraph 4. In the absence of the supplementary law referred to in article 198, paragraph 3, the provisions of this article shall apply to the Union, the States, the Federal District, and the Municipalities as of the financial year of 2005.
Article 78. With the exception of credits defined by law as being of a small amount, credits for alimony, and credits stated in article 33 of this Temporary Constitutional Provisions Act and their supplementations, as well as those credits whose respective funds have already been released or paid into court, the court order debts for which payment is outstanding on the date of promulgation of this Amendment and those deriving from actions commenced before or on December 31, 1999, shall be settled according to their real value, in legal tender, including legal interests, in equal and successive annual installments, within ten years at the most, the assignment of credits being permitted.
Paragraph 1. The division of installments is permitted, at the discretion of the creditor.
Paragraph 2. In the event the annual installments referred to in the head paragraph of this article have not been paid before the end of the relevant fiscal year, they shall be deducted from the taxes owed to the debtor entity.
Paragraph 3. The period of time referred to in the head paragraph of this article is reduced to two years, in the case of court order debts deriving from the expropriation of a creditor’s residential property, provided that such property is proven to be the creditor’s only residential property at the time of emission of a writ of ejectment.
Paragraph 4. If the time limit has elapsed, or in the case of omission in the budget, or in the event the right of precedence is not respected, the President of the appropriate Court shall, upon petition of a creditor, requisition or order the seizure of funds of the debtor entity, at an amount sufficient to pay the installment.
Article 79. The Fund to Fight and Eradicate Poverty, hereby instituted within the sphere of the Federal Executive Branch, shall be in force through the year 2010 and shall be regulated by a supplementary law, aiming at enabling all Brazilians to have access to adequate subsistence levels, and its resources shall be applied to supplementary initiatives regarding nutrition, housing, education, health, a complementary family income, and other programs of relevant social interest oriented towards the improvement of the quality of life.
Sole paragraph. The Fund set forth in this article shall have an Advisory and Monitoring Board that must include representatives of civil society, under the terms of the law.
Article 80. The Fund to Fight and Eradicate Poverty is comprised of:
I – the part of the proceeds from the collection corresponding to additional eight hundredths of one percent, applicable from June 18, 2000, through June 17, 2002, to the rate of the social contribution referred to in article 75 of the Temporary Constitutional Provisions Act;
II – the part of the proceeds from the collection corresponding to additional five percent on the rate of the federal VAT [IPI], or of the tax that may eventually replace it, levied on luxury goods and applicable while the Fund is in force;
III – the proceeds from the collection of the tax referred to in article 153, item VII, of the Constitution;
IV – budgetary appropriations;
V – donations, of any nature, by individuals or corporations established in Brazil or abroad;
VI – other revenues, to be defined by the legislation that regulates the Fund.
Paragraph 1. The provisions of articles 159 and 167, item IV, of the Constitution, are not applicable to the resources that make up the Fund, neither is any disconnection of budgetary resources.
Paragraph 2. The proceeds from the collection of the resources referred to in item I of this article, during the period from June 18, 2000 through the date the supplementary law mentioned in article 79 becomes effective, shall be remitted in full to the Fund, their real value being preserved, in federal government securities, progressively redeemable after June 18, 2002, under the terms of the law.
Article 81. A Fund is hereby instituted, to be comprised of the resources received by the Federal Government as a result of divestiture of government-controlled corporations and public entreprises controlled either directly or indirectly by the Federal Government, when such operation involves the divestment of the respective controlling interest to an individual or entity not belonging to the government bodies, or of any remaining equity interest following such divestment, and the income thereof, generated as from June 18, 2002, shall be transferred to the Fund to Fight and Eradicate Poverty.
Paragraph 1. In case the yearly amount of income to be transferred to the Fund to Fight and Eradicate Poverty, as set forth in this article, does not add up to the total of four billion reais, it shall be supplemented according to article 80, item IV, of the Temporary Constitutional Provisions Act.
Paragraph 2. Without prejudice to the provision of paragraph 1, the Executive Branch may allocate other revenues deriving from the sale of Federal Government assets to the Fund mentioned in this article.
Paragraph 3. The resources that make up the Fund referred to in the head paragraph of this article, the transfer of said resources to the Fund to Fight and Eradicate Poverty, and the other provisions concerning paragraph 1 of this article shall be regulated by law, and the provision of article 165, paragraph 9, item II of the Constitution shall not be applicable.
Article 82. The States, the Federal District, and the Municipalities shall institute Funds to Fight Poverty, comprised of the resources referred to in this article and other resources that may eventually be allocated for this purpose, and the said Funds shall be managed by entities which include the participation of civil society.
Paragraph 1. With a view to financing the State Funds and the Federal District Fund, an additional tax of up to two percent may be created, to raise the rate of the State VAT [ICMS], due on luxury goods and services and observing the conditions defined in the supplementary law referred to in article 155, paragraph 2, XII, of the Constitution, and the provision of article 158, IV, of the Constitution shall not be applicable to such percentage.
Paragraph 2. With a view to financing the Municipal Funds, an additional tax of up to half of one percent may be created, to raise the rate of the local service tax [ISS], or the rate of the tax that may eventually replace it, levied on luxury services.
Article 83. A federal law shall define the luxury goods and services referred to in articles 80, item II, and 82, paragraph 2.
Article 84. The provisional contribution on the movement or transmission of monies and of credits and rights of a financial nature, set forth in articles 74, 75, and 80, I, of this Temporary Constitutional Provisions Act, shall be collected through December 31, 2004.
Paragraph 1. The effect of Law no. 9,311, of October 24, 1996, as well as of its alterations, is hereby extended through the date mentioned in the head paragraph of this article.
Paragraph 2. Of the proceeds from collection of the social contribution mentioned in this article, the portion corresponding to the following rates shall be allocated to the purposes herein stated:
I – twenty hundredths percent to the National Health Fund, for the financing of health actions and services;
II – ten hundredths percent to the financing of social security;
III – eight hundredths percent to the Fund to Fight and Eradicate Poverty, set forth in articles 80 and 81 of this Temporary Constitutional Provisions Act.
Paragraph 3. The rate of the contribution mentioned in this article shall be equal to:
I – thirty-eight hundredths percent in the financial years of 2002 and 2003;
II – (revoked).
Article 85. The contribution mentioned in article 84 of this Temporary Constitutional Provisions Act shall not be levied, as from the thirtieth day after the publication of this Constitutional Amendment, on entries concerning:
I – current deposit accounts especially opened and exclusively used for transactions carried out by:
a) clearinghouses and providers of clearing and settlement services referred to in article 2, sole paragraph, of Law no. 10,214, of March 27, 2001;
b) securitization companies referred to in Law no. 9,514, of November 20, 1997;
c) business corporations whose exclusive purpose is to purchase credits originating from transactions carried out in the financial market;
II – current deposit accounts, when such entries are related to:
a) stock purchase and sale transactions, effected within stock exchange trading floors or electronic systems, and in the organized over-the-counter market;
b) contracts written on stocks or stock indices, in their various modes, negotiated in stock exchanges, commodities and futures exchanges;
III – foreign investors’ accounts, regarding entries into and remittances from Brazil of funds employed exclusively in transactions and contracts referred to in item II of this article.
Paragraph 1. The Executive Branch shall regulate the provisions of this article within thirty days as of the date of publication of this Constitutional Amendment.
Paragraph 2. The provisions of item I of this article apply only to the transactions specified in an act issued by the Executive Branch, from among the transactions that constitute the purpose of said entities.
Paragraph 3. The provisions of item II of this article apply only to transactions and contracts effected through financial institutions, securities brokerage houses, securities distribution companies, and commodities brokerage houses.
Article 86. Debts that must be paid by the Federal, State, Federal District, or Municipal Tax Authorities by virtue of final and unappealable judicial decisions shall be paid in accordance with the provisions of article 100 of the Federal Constitution, the parceling rule established in the head paragraph of article 78 of this Temporary Constitutional Provisions Act not being applicable, if such debts meet the following cumulative conditions:
I – having been the subject of a court order;
II – having been defined as small amount debts by the law referred to in paragraph 3 of article 100 of the Federal Constitution, or by article 87 of this Temporary Constitutional Provisions Act;
III – their payment being outstanding, in whole or in part, on the date of publication of this Constitutional Amendment.
Paragraph 1. The debts referred to in the head paragraph of this article, or their respective balances, shall be paid in chronological order of presentation of the respective court orders, with precedence over debts of a higher amount.
Paragraph 2. If the debts referred to in the head paragraph of this article have not been subject to partial payment yet, under the terms of article 78 of this Temporary Constitutional Provisions Act, they may be paid in two annual installments, as the law provides.
Paragraph 3. The payment of the alimony debts referred to in this article, with due respect for the chronological order of their presentation, shall take precedence over the payment of all other debts.
Article 87. For purposes of the provisions set forth in paragraph 3 of article 100 of the Federal Constitution, and in article 78 of this Temporary Constitutional Provisions Act, and until such time as the official publication of the respective defining acts by the units of the Federation is effected, the debts or bonds stated in court orders shall be considered as being of a small amount, with due regard for paragraph 4 of article 100 of the Federal Constitution, if their amount is equal to or lesser than:
I – forty minimum monthly wages, in the case of debts owed by the Tax Authorities of the States and of the Federal District;
II – thirty minimum monthly wages, in the case of debts owed by the Tax Authorities of the Municipalities.
Sole paragraph. Should the amount under execution exceed the amount stipulated in this article, payment shall always be made by means of a court order, the execution creditor being entitled to waiving the credit of the excess amount, so that he may opt to receive the balance without the emission of a court order, in the manner set forth in paragraph 3 of article 100.
Article 88. Until such time as a supplementary law regulates the provisions of items I and III of paragraph 3 of article 156 of the Federal Constitution, the tax referred to in item III of the head paragraph of said article shall:
I – have a minimum rate of two percent, save for the services referred to in items 32, 33, and 34 of the List of Services appended to Decree-Law no. 406, of December 31, 1968;
II – not be subject to the granting of fiscal exemptions, incentives, and benefits, should the direct or indirect result of such granting be the reduction of the minimum rate stipulated in item I.
Article 89. The members of the uniformed police force and local administration employees of the former Federal Territory of Rondônia, who, in accordance with official documents, were regularly exercising their functions and rendering services to such former Territory at the time it was transformed into a State, as well as the employees and uniformed police officers covered by the provisions of article 36 of Supplementary Law no. 41, December 22, 1981, and those who were legally included in the Rondônia State Government personnel up until March 15, 1987, that is, the date the first elected governor took office, shall be included, at their option, in a special job class to be eventually terminated within the federal government services, being ensured of their specific rights and advantages, whereas the payment, under any circumstances, of remuneration differences shall be forbidden.
Paragraph 1. The members of the uniformed police force shall continue rendering services to the State of Rondônia, in the quality of detailed personnel, subject to their respective uniformed police forces, with due regard for the compatibility between the duties of their function and their rank in the hierarchy.
Paragraph 2. The employees referred to in the head paragraph shall continue rendering services to the State of Rondônia, in the quality of detailed personnel, up until they are placed in a federal government entity, associate government agency, or foundation.
Article 90. The time limit set forth in the head paragraph of article 84 of this Temporary Constitutional Provisions Act is hereby extended through December 31, 2007.
Paragraph 1. The effect of Law no. 9,311, of October 24, 1996, as well as of its alterations, is hereby extended through the date mentioned in the head paragraph of this article.
Paragraph 2. The rate of the contribution referred to in article 84 of this Temporary Constitutional Provisions Act shall be equal to thirty-eight hundredths per cent through the date referred to in the head paragraph of this article.
Article 91. (Revoked).
Paragraph 1. (Revoked).
Paragraph 2. (Revoked).
Paragraph 3. (Revoked).
Paragraph 4. (Revoked).
Article 92. A period of ten years shall be added to the period of time set forth in article 40 of this Temporary Constitutional Provisions Act.
Article 92-A. A period of fifty (50) years shall be added to the period of time set forth in Article 92 of this Temporary Constitutional Provisions Act.
Article 92-B. The laws establishing the taxes provided for in articles 156-A and 195, V, of the Federal Constitution shall establish the necessary mechanisms, with or without compensation, to maintain, in general, the competitive advantage guaranteed to the Duty-Free Zone of Manaus by articles 40 and 92-A and the free trade areas existing on May 31, 2023, at the levels established by the legislation relating to extinct taxes referred to in articles 126 to 129, all of this Act of Temporary Constitutional Provisions.
Paragraph 1 To ensure the provisions of the head of this article, fiscal, economic or financial instruments shall be used, individually or cumulatively.
Paragraph 2 Supplementary law shall establish the Sustainability and Economic Diversification Fund of the State of Amazonas, which shall be constituted with resources from the Union and managed by it, with the effective participation of the State of Amazonas in the definition of policies, to promote development and diversification of economic activities in the State.
Paragraph 3 The supplementary law referred to in paragraph 2:
I – shall establish the minimum amount of annual contribution of resources to the Fund, as well as the criteria for its adjustment for inflation;
II – shall provide for the possibility of using the Fund's resources to compensate for any loss of revenue in the State of Amazonas due to changes in the tax system resulting from the imposition of taxes provided for in articles 156-A and 195, V, of the Federal Constitution.
Paragraph 4 The Union, through agreement with the State of Amazonas, may reduce the scope of the instruments provided for in paragraph 1, conditioned on the contribution of additional resources to the Fund referred to in paragraph 2, ensuring the diversification of economic activities and with the minimum of 3 (three) years in advance.
Paragraph 5 The provisions of items III and IV of the head of article 149-B of the Federal Constitution do not apply to the mechanisms provided for in the head of this article.
Paragraph 6 Supplementary law shall establish the Sustainable Development Fund for the States of the Western Amazon and Amapá, which shall be constituted with resources from the Union and managed by it, with the effective participation of these States in the definition of policies, to promote development and diversification of its economic activities.
Paragraph 7 The Fund referred to in paragraph 6 shall be integrated by the States where the free trade areas referred to in the head of this article are located and shall observe, where applicable, the provisions of paragraph 3, I, and II, with the respective States of this item being considered, and the provisions of paragraph 4.
Article 93. The provisions of article 159, III, and paragraph 4 shall only come into force after the promulgation of the law referred to in said item III.
Article 94. The special tax regimes for micro and small businesses which are specific of the Union, the States, the Federal District, and the Municipalities shall be discontinued as from the date the regime set forth in article 146, III, d, of the Constitution comes into force.
Article 95. Persons born abroad between June 7, 1994, and the date of enactment of this Constitutional Amendment, to a Brazilian father or a Brazilian mother, may be registered with a Brazilian diplomatic or consular authority, or with an official registry if they come to reside in the Federative Republic of Brazil.
Article 96. Acts aimed at the establishment, fusion, merger, and dismemberment of municipalities, whose act of creation was published on or before December 31, 2006, are hereby confirmed, provided that the requirements set forth in the legislation of the respective state at the time of establishment of said municipalities have been fulfilled.
Article 97. Up until the supplementary law referred to in Paragraph 15 of Article 100 of the Federal Constitution is enacted, the States, the Federal District, and Municipalities which, on the date of enactment of Constitutional Amendment no. 62, have not yet effected payment of past due court-ordered debts regarding their respective direct and indirect administration, including court orders issued during the period the special regime instituted by this article is in force, shall effect such payments in accordance with the rules set forth in this article, whereas the provisions of Article 100 of this Federal Constitution shall not be applicable, save for its Paragraphs 2, 3, 9, 10, 11, 12, 13, and 14, and without prejudice to conciliation agreements already formalized by the date of publication of Constitutional Amendment no. 62.
Paragraph 1. The States, the Federal District, and Municipalities subject to the special regime set forth in this article shall, by means of an Executive Power act, opt for either:
I – depositing the amount referred to in Paragraph 2 of this article into a special account; or
II – adopting the special regime for a period of up to 15 (fifteen) years, in which case the percentage to be deposited into the special account referred to in Paragraph 2 of this article shall be equivalent to the total yearly balance of court-ordered debts, increased by the official rate applied to savings accounts and by simple interest applied at the same percentage of interest applied to savings accounts for the purpose of compensation of delay in the payment – the employment of compensatory interest being excluded, reduced by any paid amount, and divided by the remaining number of years in the special regime of payment.
Paragraph 2. In order to pay up both its past due and future accruing court-ordered debts through the special regime, the States, the Federal District, and Municipalities in debt shall effect a monthly deposit into a special account created for such purpose, of 1/12 (one twelfth) of the amount calculated as a percentage of the respective net current revenues, as computed in the second month preceding the month of payment, whereas such percentage, calculated at the time of opting for the special regime and kept unchanged through the end of the period referred to in Paragraph 14 of this article, shall be equal to:
I – in the case of the States and of the Federal District:
a) at least 1.5% (one whole and five tenths per cent), for the States of the North, Northeast, and Centre-West regions, in addition to the Federal District, or for those States where the backlog of court orders owed by their respective direct and indirect administration corresponds to up to 35% (thirty-five per cent) of the total net current revenues;
b) at least 2% (two per cent), for the States of the South and Southeast Regions, where the backlog of court orders owed by their respective direct and indirect administration corresponds to over 35% (thirty-five per cent) of the net current revenues;
II – in the case of Municipalities:
a) at least 1% (one per cent), for Municipalities of the North, Northeast, and Centre-West regions, or for those Municipalities where the backlog of court orders owed by their respective direct and indirect administration corresponds to up to 35% (thirty-five per cent) of the net current revenues;
b) at least 1.5% (one whole and five tenths per cent), for Municipalities of the South and Southeast Regions, where the backlog of court orders owed by their respective direct and indirect administration corresponds to over 35% (thirty-five per cent) of the net current revenues.
Paragraph 3. For the purposes of this article, net current revenues mean the total sum of tax, industry, and agriculture revenues, property income, revenues from contributions and from services, current transfers, and other current revenues, including those deriving from Paragraph 1ºf Article 20 of the Federal Constitution, such total sum being computed in the period including the reference month and the 11 (eleven) preceding months, excluding any double counting but at the same time deducting:
I – in the case of the States, the portions remitted to the Municipalities as set forth by the Constitution;
II – in the case of the States, the Federal District, and Municipalities, the contribution paid by respective employees to fund their own social security and social assistance system, as well as revenues deriving from the financial offsetting referred to in Paragraph 9 of Article 201 of the Federal Constitution.
Paragraph 4. The special accounts referred to in Paragraphs 1 and 2 shall be managed by the respective Court of Justice, for payment of judicial orders issued by courts.
Paragraph 5. The funds deposited into the special accounts referred to in Paragraphs 1 and 2 of this article may not be returned to the States, the Federal District, and Municipalities in debt.
Paragraph 6. At least 50% (fifty per cent) of the funds referred to in Paragraphs 1 and 2 of this article shall be used to pay court orders according to their chronological order of submission, with due regard for the priorities defined in Paragraph 1 of Article 100 – in the case of court orders of one same year, and in Paragraph 2 – in the case of court orders of all years.
Paragraph 7. If it is not possible to ascertain the chronological priority between 2 (two) court orders, the court order stating the smallest amount shall be paid first.
Paragraph 8. The employment of the remaining funds shall depend on option to be effected by the States, the Federal District, and Municipalities in debt, through an Executive Power act, in accordance with the following modes, which may be applied either separately or simultaneously:
I – payment of court orders by means of auctions;
II – payment in cash of court orders not paid up under the terms of Paragraph 6 and of Item I, in a single, increasing order of respective amounts;
III – payment through direct agreement with creditors, under the terms of law specific to each federating unit in debt, which may provide for the establishment and mode of operation of conciliation panels.
Paragraph 9. The following shall apply to the auctions referred to in Item I of Paragraph 8 of this article:
I – auctions shall be carried out through an electronic system managed by an entity authorized by the Brazilian Securities and Exchange Commission (CVM) or by the Central Bank of Brazil;
II – court orders – or a installment of a court order amount as designated by its holder – with respect to which no appeal or challenge of any nature whatsoever is pending within the Judicial Power shall be qualified to take part in an auction, whereas, at the initiative of the Executive Power, it will be permitted to offset court-order debt payments against clear legal debits, either registered or not under debts in execution and attributed to the original debtor by the Treasury in debt up to the date of issuance of respective court order, save for those whose enforceability has been stayed under the terms of the law, or which have already been subject to deduction under the terms of Paragraph 9 of Article 100 of the Federal Constitution;
III – auctions will be effected through public offer to all creditors qualified by the respective federating unit in debt;
IV – any creditor who meets the requirements of Item II shall be considered automatically qualified;
V – auctions shall be carried out as many times as necessary to meet the available amount;
VI – inclusion of an installment of the total amount in an auction will be effected at the discretion of respective creditor, at an abatement in the amount of the installment;
VII – auctions shall take the form of debt abatement, associated with the largest volume offered – either cumulated or not with the highest percentage of abatement, according to the highest percentage of abatement, in which case the maximum amount per creditor may be stipulated, or according to another criterion to be defined in a public call notice;
VIII – the price formation mechanism shall be stated in the public call notices issued for each auction;
IX – the payment in part of a court order shall be ratified by the court which issued said court order.
Paragraph 10. Should the funds referred to in Item II of Paragraph 1 and in Paragraphs 2 and 6 of this article not be made available in due time:
I – there shall be effected attachment of the relevant amount in the accounts belonging to the States, the Federal District, and Municipalities in debt, by order of the Presiding Judge of the Court referred to in Paragraph 4, up to the limit of the amount not made available;
II – there shall be established, as an alternative, by order of the Presiding Judge of the relevant Court, in favor of creditors of court orders, against the States, the Federal District, and Municipalities in debt, a clear legal right – self-enforceable and irrespective of regulation – to automatic offsetting against clear debits attributed to said creditors by such debtors, whereas, there being a balance in favor of a creditor, such amount shall automatically be deductible from the taxes owed to the States, the Federal District, and Municipalities in debt, up to the offsetting limits;
III – the head of respective Executive Power shall be held liable under the terms of the legislation on fiscal responsibility and administrative dishonesty;
IV – for as long as non-compliance prevails, the federating unit in debt:
a) shall not be allowed to raise loans at home or abroad;
b) shall not be entitled to receive voluntary transfers;
V – the Federal Government shall not effect the remittances regarding the Revenue Sharing Fund of the States and the Federal District and the Revenue Sharing Fund of Municipalities, depositing them instead into the special accounts referred to in Paragraph 1 of this article, whereas the employment of such amounts must comply with Paragraph 5 of this article.
Paragraph 11. As regards a court order concerning several creditors in a joinder of parties, the court of origin of said court order may dismember the total amount per creditor, and each creditor may participate in an auction with the total amount such creditor is entitled to, the rule set forth in Paragraph 3 of Article 100 of the Federal Constitution not being applicable to such case.
Paragraph 12. Should the legislation referred to in Paragraph 4 of Article 100 not be enacted within 180 (one hundred and eighty) days as from the date of enactment of Constitutional Amendment no. 62, the following amounts shall prevail for the relevant purposes, for the States, the Federal District, and Municipalities in debt which have failed to regulate the matter:
I – 40 (forty) monthly minimum wages in the case of States and the Federal District;
II – 30 (thirty) monthly minimum wages in the case of Municipalities.
Paragraph 13. During the period in which the States, the Federal District, and Municipalities in debt are effecting payment of court orders through the special regime, they may not be subject to attachment of amounts, except when the funds referred to in Item II of Paragraph 1 and in Paragraph 2 of this article are not made available in due time.
Paragraph 14. The special regime for payment of court orders set forth in Item I of Paragraph 1 of this article shall be in force for as long as the amount of court-ordered debts is higher than the amount of funds earmarked under the terms of Paragraph 2 of this article, or for a fixed period of 15 (fifteen) years in the case of the option referred to in Item II of Paragraph 1.
Paragraph 15. Court-ordered debts divided into installments under the terms of Article 33 or Article 78 of this Temporary Constitutional Provisions Act and whose payment is still pending shall be included in the special regime with the amount of all pending installments being updated, whereas the balance of any judicial and extrajudicial agreements shall also be included in the special regime.
Paragraph 16. As from the date Constitutional Amendment no. 62 is enacted, the amounts stated in court orders, up until effective payment, irrespective of their nature, shall be adjusted according to the official rate applied to savings accounts, whereas, for the purpose of compensation of delay in the payment, simple interest will be applied at the same percentage of interest applied to savings accounts, the employment of compensatory interest being excluded.
Paragraph 17. While the special regime is in force, any amount in excess of the limit set forth in Paragraph 2 of Article 100 of the Federal Constitution shall be paid in accordance with Paragraphs 6 and 7 or with Items I, II, and III of Paragraph 8 of this article, whereas the amounts used to meet the provision of Paragraph 2 of Article 100 of the Federal Constitution shall be computed for the purposes of Paragraph 6 of this article.
Paragraph 18. While the special regime referred to in this article is in effect, the original holders of court orders who have reached the age of 60 (sixty) years old by the date of enactment of Constitutional Amendment no. 62 shall also be entitled to the priority referred to in Paragraph 6.
Article 98. The number of Public Legal Defenders in each judicial district shall be proportional to the effective demand for the service of the Public Legal Defense and to the respective population.
Paragraph 1. Within 8 (eight) years, the Union, the States, and the Federal District shall have Public Legal Defenders in all of their judicial districts, with due regard for the head paragraph of this article.
Paragraph 2. During the period set forth in Paragraph 1 of this article, the assignment of Public Legal Defenders shall be effected so as to serve, on a priority basis, those regions with higher levels of social exclusion and higher population density.
Article 99. For the purposes of the provisions in item VII of paragraph 2 of article 155, in the case of transactions and renderings of goods and services to end-users located in another state, who are not taxpayers, the taxes corresponding to the difference between the internal rate and the interstate rate will be shared between the state of origin and the state of destination, in the following proportions:
I – for the year 2015: 20% (twenty per cent) for the state of destination and 80% (eighty percent) for the state of origin;
II – for the year 2016: 40% (forty percent) for the state of destination and 60% (sixty percent) for the state of origin;
III – for the year 2017: 60% (sixty percent) for the state of destination and 40% (forty percent) for the state of origin;
IV – for the year 2018: 80% (eighty percent) for the state of destination and 20% (twenty percent) for the state of origin;
V – as of year 2019: 100% (one hundred percent) for the state of destination.
Article 100. Until the supplementary law mentioned in item II of paragraph 1 of article 40 of the Federal Constitution comes into force, the justices of the Federal Supreme Court, of the Higher Courts and of the National Accounts Court will retire, compulsorily, at the age of 75 (seventy five), under the conditions of article 52 of the Federal Constitution.
Article 101. The States, the Federal District, and the Municipalities that, on March 25, 2015, were in default with court-ordered payments, shall settle any overdue debts and the debts to come due by December 31, 2029, updated based on the Special Broad National Consumer Price Index (IPCA-E), or another index that replaces it, by monthly depositing it into a special account of the local Court of Appeals, under the sole and exclusive administration of that court, 1/12 (one-twelfth) of the amount calculated as a percentage of the respective net current revenues, calculated in the second month before the month of payment, in a percentage sufficient to settle their debts and, although variable, never inferior, in each fiscal year, to the percentage on the date of entry into force of the special regime referred to in this article, following the payment plan to be submitted annually to the local Court of Appeals.
Paragraph 1. For the purposes of this article, net current revenue means the total sum of tax, industry, and agriculture revenues, property income, revenues from contributions and from services, current transfers, and other current revenues, including those deriving from paragraph 1 of article 20 of the Federal Constitution, such total sum being computed from the second month immediately before the reference month and the 11 (eleven) preceding months, excluding any double counting, and deducting:
I – in the case of the States, the portions remitted to the Municipalities, as set forth by the constitution;
II – in the case of the States, the Federal District, and the Municipalities, the contributions paid by respective employees to fund their own social security and social assistance system, as well as revenues deriving from the financial offsetting referred to in paragraph 9 of article 201 of the Federal Constitution.
Paragraph 2. Court-ordered government debts shall be paid with own budgetary funds from the net current revenue sources referred to in paragraph 1 of this article and, in addition, with funds from the following instruments:
I – up to seventy-five percent (75%) of judicial deposits and administrative cash deposits relating to judicial or administrative proceedings, whether taxable or non-taxable, in which the States, the Federal District or Municipalities, and their respective autonomous agencies, foundations and state-owned companies are parties, through the establishment of a guarantee fund in an amount equivalent to 1/3 (one third) of the funds collected, consisting of the remaining portion of judicial deposits and remunerated by the referential rate of the Special System for Settlement and Custody (Selic) for federal securities, never inferior to the indices and criteria applied to the deposits collected;
II – up to thirty percent (30%) of the other judicial deposits of the locality under the jurisdiction of the respective Court of Appeals, through the establishment of a guarantee fund in an amount equivalent to the funds collected, constituted by the remaining portion of judicial deposits and remunerated by the referential rate of the Special System for Settlement and Custody (Selic) for federal securities, never inferior to the indices and criteria applied to the deposits collected, to be allocated:
a) in the case of the Federal District, 100% (one hundred per cent) to the Federal District itself;
b) in the case of the States, 50% (fifty percent) of these funds to the State itself and 50% (fifty percent) to the respective Municipalities, according to the judicial district in which the funds are deposited, and, if there is more than one Municipality in the same judicial district, the funds shall be apportioned among the competing Municipalities, proportionally to the respective populations, using as a reference the last census survey or the most recent population estimate of the Brazilian Institute of Geography and Statistics Foundation (IBGE);
III – loans, except for this purpose the debt limits referred to in items VI and VII of the head paragraph of article 52 of the Federal Constitution and any other debt limits provided for by law; the prohibition to earmark the revenue provided for in item IV of the head paragraph of article 167 of the Federal Constitution shall not apply to these loans;
IV – all deposits of court-ordered-debt and direct requisitions of low-value obligations made until December 31, 2009, and still not collected, with the cancellation of the respective requisitions and obligations, ensuring the revalidation of the requisitions by the courts, at the request of the creditors and after the hearing of the debtor entity, being maintained the original chronological position and the remuneration of the entire period.
Paragraph 3. The additional funds provided for in items I, II and IV of paragraph 2 of this article shall be transferred directly by the depositary financial institution to the special account referred to in the head paragraph of this article, under the sole and exclusive administration of the local Court of Appeals, and such transfer shall be made within sixty days from entry into force of this paragraph, under penalty of personal liability of the head of the financial institution for misconduct in office.
Paragraph 4. (Revoked).
I – (revoked);
II – (revoked);
III – (revoked);
IV – (revoked);
Paragraph 5. The loans referred to in item III of paragraph 2 of this article may be destined, by means of an act of the Executive Branch, exclusively for the payment of court-ordered debts by direct agreement with creditors, as provided in item III of paragraph 8 of article 97 of this Act of Temporary Constitutional Provisions.
Article 102. While the special regime established in this Constitutional Amendment is in force, at least 50% (fifty per cent) of the funds that, under the terms of article 101 of this Temporary Constitutional Provisions Act, are destined to the payment of court-ordered government debts in default shall be used for these payments according to their chronological order of presentation, respecting the preferences of support-related credits, and, in these, the preferences relative to age, health and disability, over all other credits of any year, under the terms of paragraph 2 of article 100 of the Federal Constitution.
Paragraph 1. The remaining funds, as an option to be carried out by the States, the Federal District and the Municipalities, through an act of the respective Executive Branch, following the order of preference of creditors, may be destined to the payment of court-ordered government debts by means of direct settlements before the Auxiliary Courts for the Settlement of Court-Ordered Government Debts, with a maximum reduction of 40% (forty per cent) of the value of the credit adjusted for inflation, as long as there is no pending appeal or judicial defense in relation to this credit and the requirements defined in regulation of the entity of the Federation are complied with.
Paragraph 2. Under the special regime established in article 101 of this Temporary Constitutional Provisions Act, preferences of payment regarding age, health status and disability shall be met up to the equivalent of five times the amount established by law for the purposes of the provisions of paragraph 3 of article 100 of the Federal Constitution, admitting fractionation for this purpose, with the remainder paid in the chronological order of submission of the court-ordered debt.
Article 103. The States, the Federal District and the Municipalities, as well as their respective autonomous government agencies, foundations, and dependent state-owned companies, may not be subject to sequestration of funds, except in case the funds are not released in a timely manner, while paying the monthly installment established in the head of article 101 of this Temporary Constitutional Provisions Act.
Sole paragraph. Under the special regime established in article 101 of this Temporary Constitutional Provisions Act, expropriations are forbidden by the States, the Federal District and the Municipalities, whose backlogs of court-ordered debts awaiting payment, including court-ordered debts to be paid by their indirectly administered entities, are more than 70% (seventy percent) of their net current revenues, except for expropriations for the purposes of public need in the areas of healthcare, education, public safety, public transport, basic sanitation and housing of social interest.
Article 104. If the funds referred to in article 101 of this Temporary Constitutional Provisions Act for the payment of court-ordered government debts are not released in a timely manner, in whole or in part:
I – the President of the local Court of Appeals shall determine the sequestration, up to the limit of the unreleased value, from the accounts of the delinquent entity of the Federation;
II – the head of respective Executive Branch of the delinquent entity of the Federation shall be held liable, under the terms of the legislation on fiscal responsibility and administrative dishonesty;
III – the Union shall withhold transfers to the Participation Fund of the States and the Federal District as well as to the Participation Fund of Municipalities, and shall deposit the funds in the special account referred to in article 101 of this Temporary Constitutional Provisions Act, to be used as established therein;
IV – the States and the Goods and Services Tax Management Committee shall withhold the transfers provided, respectively, in paragraphs 1 and 2 of article 158 of the Federal Constitution and shall deposit them in the special account referred to in article 101 of this Act of Temporary Constitutional Provisions, for use according to its provisions.
Sole paragraph. While the delinquency persists, the entity of the Federation will be unable to contract a loan externally or internally, except for the purposes established in paragraph 2 of article 101 of this Temporary Constitutional Provisions Act, and will be prevented from receiving any voluntary transfers.
Article 105. While the payment regime of court-ordered government debts established in article 101 of this Temporary Constitutional Provisions Act is in force, the creditors of court-ordered government debts of their own or of third parties are allowed to offset such debts against tax charges or charges of another nature that, up to March 25, 2015, have been entered into the delinquent taxpayer list of the States, the Federal District or the Municipalities, in compliance with the requirements defined in law of the entity of the Federation.
Paragraph 1. No other type of earmarking, such as transfers to other entities of the Federation or transfers to education, health care and other purposes, shall apply to the offsetting referred to in the head of this article.
Paragraph 2. The States, the Federal District and the Municipalities shall establish in their respective laws the provisions of the head paragraph of this article in up to one hundred and twenty days from January 1, 2018.
Paragraph 3. After expiration of the deadline established in paragraph 2 of this article without the foreseen legislation being enacted, the creditors of court-ordered debts are authorized to exercise the prerogative referred to in the head paragraph of this article.
Article 106. (Revoked)
Article 107. (Revoked)
Article 107-A. Until the end of 2026, it is hereby established, for each financial year, a limit for allocation in the budget bill of payments due to judicial sentence dealt with in article 100 of the Federal Constitution, equivalent to the value of the expenses paid in the fiscal year 2016, including the outstanding liabilities paid and adjusted for the fiscal year 2017 in 7.2% (seven integers and two tenths percent) and, for the following years, by the variation of the Extended National Consumer Price Index (IPCA), published by the Brazilian Institute of Geography and Statistics Foundation, or another index that replaces it, calculated in the previous fiscal year to which the budget law refers; the fiscal space resulting from the difference between the amount of court-ordered payments issued and the respective limit shall be earmarked for the program foreseen in the sole paragraph of article 6 and for social security, under the terms of article 194, both of the Federal Constitution, to be calculated as follows:
I – in the 2022 fiscal year, the fiscal space resulting from the difference between the value of the court-ordered debts issued and the limit established in the head paragraph of this article must be destined to the program foreseen in the sole paragraph of article 6 and to social security, pursuant to article 194, both of the Federal Constitution;
II – in the 2023 fiscal year, by the difference between the total of court-ordered debts issued between July 2, 2021 and April 2, 2022 and the limit referred to in the head paragraph of this article valid for the year 2023; and
III – in the fiscal years 2024 to 2026, by the difference between the total of court-ordered debts issued between July 3 of two previous years and April 2 of the previous fiscal year and the limit referred to in the head paragraph of this article valid for the same fiscal year.
Paragraph 1. The limit for the payment of court-ordered debts shall correspond, in each fiscal year, to the limit provided for in the head paragraph of this article, reduced by the projection of the expense with the payment of small-amount requisitions for the same fiscal year, which shall have priority in payment.
Paragraph 2. Court-ordered debts that are not paid due to the provisions of this article will have priority for payment in subsequent fiscal years, observing the chronological order and the provisions of paragraph 8 of this article.
Paragraph 3. The creditor of a court-ordered debt that has not been paid due to the provisions of this article, in addition to the cases provided for in paragraph 11 of article 100 of the Federal Constitution and without prejudice to the procedures provided for in paragraphs 9 and 21 of that article, may choose to receive, through direct agreements with Auxiliary Courts for Conciliation of Payment of Adverse Judgment against the Federal Public Treasury, in a single installment, until the end of the following fiscal year, with waiver of 40% (forty percent) of the value of this credit.
Paragraph 4. The National Council of Justice shall regulate the conduct of the Presidents of the Courts with jurisdiction to comply with this article.
Paragraph 5. The expenses for the purpose of complying with the provisions in paragraphs 11, 20 and 21 of article 100 of the Federal Constitution and in paragraph 3 of this article, as well as the adjustment for inflation of court-ordered debts registered in the fiscal year, are not included in the limit provided for in this article.
Paragraph 6. The provisions of paragraphs 11, 20 and 21 of article 100 of the Federal Constitution and of paragraph 3 of this article are not included in the limits established in article 107 of this Act of Temporary Constitutional Provisions.
Paragraph 7. In the situation provided for in paragraph 3 of this article, for court-ordered debts not included in the 2022 budget bill, the amounts necessary for their payment will be provided by the opening of additional credits during the 2022 fiscal year.
Paragraph 8. The payments by virtue of the court decision referred to in article 100 of the Federal Constitution will be carried out in the following order:
I – obligations defined by law as small amounts, provided for in paragraph 3 of article 100 of the Federal Constitution;
II – court-ordered debts of a support nature whose holders, originating or by succession, are at least 60 (sixty) years of age, or have a serious illness or persons with disabilities, as defined by law, up to the value equivalent to three times the amount fixed by law as a small-amount obligation;
III – other court-ordered debts of a support nature up to the amount equivalent to three times the amount established by law as a small-amount obligation;
IV – other court-ordered debts of a support nature whose value is greater than the amount provided for in item III of this paragraph;
V – other court-ordered debts.
Article 108. (Revoked)
Sole paragraph. (Revoked)
Article 109. (Revoked)
Article 110. (Revoked)
Article 111. (Revoked)
Article 111-A. (Revoked)
Article 112. (Revoked)
Article 113. Any legislative proposition creating or changing any expense or tax break shall be accompanied by an estimate of its budgetary and financial impact.
Article 114. (Revoked)
Article 115. It is exceptionally authorized the installment payment of social security contributions and other debts of the Municipalities, including their autonomous agencies and foundations, with their social security regimes for public employees, due until October 31, 2021, including those previously paid in installments, within a maximum of 240 (two hundred and forty) monthly installments, upon authorization in a specific municipal law, provided they prove that they have amended the legislation of the social security regime for public employees to meet the following conditions, cumulatively:
I – adoption of rules for eligibility, calculation and increase of benefits that include, under the terms set out in items I and III of paragraph 1 and in paragraphs 3 to 5, 7 and 8 of article 40 of the Federal Constitution, rules similar to those applicable to public employees of the Union's special social security regime and that effectively contribute to the achievement and maintenance of financial and actuarial balance;
II – adequacy of the list of benefits to the provisions of paragraphs 2 and 3 of article 9 of Constitutional Amendment no. 103, of November 12, 2019;
III – adequacy of the contribution rate due by public employees, pursuant to paragraph 4 of article 9 of Constitutional Amendment no. 103, of November 12, 2019; and
IV – institution of the optional supplementary pension regime and adequacy of the body or entity managing the social security regime for public employees, pursuant to paragraph 6 of article 9 of Constitutional Amendment no. 103, of November 12, 2019.
Sole paragraph. An act of the Ministry of Labor and Social Security, within the scope of its powers, will define the criteria for the installment plan provided for in this article, including compliance with the provisions of items I, II, III and IV of the head paragraph of this article, as well as make information available to the Municipalities on the amount of debts, the installment plans, interests and charges to enable the monitoring of the evolution of these debts.
Article 116. It is exceptionally authorized the installment payment of debts arising from social security contributions of the Municipalities, including their autonomous agencies and foundations, with the General Social Security Regime, due until October 31, 2021, even if tax foreclosure has been filed, including those arising from the non-compliance with ancillary obligations and those previously paid in installments, within a maximum of 240 (two hundred and forty) monthly installments.
Paragraph 1. The Municipalities that have their own social security regime for public employees must prove, for the purposes of formalizing the installment plan with the General Social Security Regime, mentioned in this article, that they have met the conditions established in items I, II, III and IV of the head paragraph of article 115 of this Act of Temporary Constitutional Provisions.
Paragraph 2. The installment debts will have a reduction of 40% (forty percent) in late payment fines, tax evasion fines and breach of tax rule fines of 80% (eighty percent) in default interest, of 40% (forty percent) in legal charges, and of 25% (twenty-five percent) in attorney's fees.
Paragraph 3. The value of each installment will be increased by interest equivalent to the reference rate of the Special Clearance and Escrow System (Selic), accrued monthly, calculated from the month following the consolidation until the month prior to the payment.
Paragraph 4. Debts of the Municipalities do not include those considered time-barred or affected by peremption.
Paragraph 5. The Special Secretariat of Federal Revenue of Brazil and the Office of the General Counsel for the Federal Treasury, within the scope of their powers, will establish the criteria for the installment plan provided for in this article, as well as make information available to the Municipalities on the amount of debts, the installment payment plans, interests and incidental charges, to make it possible to monitor the evolution of these debts.
Article 117. The formalization of the installment plans dealt with in articles 115 and 116 of this Act of Temporary Constitutional Provisions must take place by June 30, 2022 and will be subject to an authorization to bind the Municipalities Participation Fund for the payment of the installments agreed to in the installment plans, observing the following order of preference:
I – the provision of a guarantee or counter-guarantee to the Union or payments of debts in favor of the Union, pursuant to paragraph 4 of article 167 of the Federal Constitution;
II – contributions paid in installments due to the General Social Security Regime;
III – contributions paid in installments due to the respective Social Security Regime for public employees.
Article 118. The limits, conditions, access rules and other requirements to meet the provisions of the sole paragraph of article 6 and of item VI of the head paragraph of article 203 of the Federal Constitution will be determined, in accordance with the law and respective regulation, until December 31, 2022, exempting, exclusively in the year 2022, the observance of legal limitations regarding the creation, expansion or improvement of governmental action that entails increased expenses for that year.
Article 119. Due to the state of public calamity caused by the Covid-19 pandemic, the States, the Federal District, the Municipalities, and the public officials of these federated entities cannot be held administratively, civilly or criminally liable for noncompliance, exclusively in the fiscal years 2020 and 2021, with the provisions of the head paragraph of Article 212 of the Federal Constitution.
Sole paragraph. For the purposes of the provisions of the head paragraph of this article, the federated entity shall complement in the allocation for the maintenance and development of education, until fiscal year 2023, the shortfall between the amount allocated, as entered into the integrated planning and budgeting system, and the minimum amount constitutionally required for fiscal years 2020 and 2021.
Article 120. A state of emergency arising from the extraordinary and unpredictable increase in the prices of oil, fuels and their derivatives, and the resulting social impacts is recognized for the year 2022.
Sole Paragraph. To address or mitigate the impacts resulting from the recognized state of emergency, the measures implemented, up to the limits of expenditure provided for in a single or exclusive constitutional norm, shall comply with the following:
I – as for the expenses:
a) shall be met by means of extraordinary credits;
b) shall not be taken into account for the purposes of determining the primary balance target set forth in the head paragraph of Article 2 of Law No. 14194, dated August 20, 2021, and the limit established for primary expenditure, as provided for in item I of the head paragraph of Article 107 of the Temporary Constitutional Provisions Act; and
c) shall be excluded from the provisions of item III of the head paragraph of Article 167 of the Federal Constitution;
II – the opening of extraordinary credits to meet them shall occur regardless of compliance with the requirements of Paragraph 3 of Article 167 of the Federal Constitution; and
III – the exemption from legal limitation, including the need for compensation of:
a) the creation, expansion or improvement of governmental action that results in an increase in expenses; and
b) the waiver of revenue that may occur.
Article 121. The accounts relating to the accrued assets referred to in paragraph 2 of article 239 of the Federal Constitution whose funds have not been claimed for in a period of more than 20 (twenty) years shall be closed out after a period of 60 (sixty) days from publication of a notice in the Federal Official Journal, except for claims by a possible legitimate interested party within said period.
Sole paragraph. The amounts referred to in the head paragraph of this article shall be considered abandoned, under the terms of item III of the head paragraph of article 1275 of Law no. 10406, of January 10, 2002 (Civil Code), and shall be appropriated by the National Treasury as primary revenue for investment expenses dealt with in paragraph 6-B of article 107, which shall not be computed in the limits provided for in article 107, both mentioned in this Temporary Constitutional Provisions Act; the interested party may claim reimbursement from the Union within a period of up to 5 (five) years from the closure of the accounts.
Article 122. The financial transfers made by the National Health Fund and by the National Social Assistance Fund directly to the state, municipal, and district health and social assistance funds, to address the Covid-19 pandemic, may be executed by the federative units until December 31, 2023.
Article 123. All terms of accreditation, contracts, amendments, and other forms of agreements for lottery permits in force, without distinction, on the date of publication of this provision, intended to enable the sale of lottery services, disciplined by law or by other instruments of specific scope, will have an additional term of validity ensured, counted from the end of the term of the current instrument, regardless of the date of its initial term.
Article 124. The transition to the taxes provided for in article 156-A and in article 195, V, all of the Federal Constitution, shall comply with the criteria established in articles 125 to 133 of this Act of Temporary Constitutional Provisions.
Sole paragraph. The contribution provided for in article 195, V, shall be established by the same supplementary law referred to in article 156-A, both of the Federal Constitution.”
Article 125. In 2026, the tax provided for in article 156-A shall be collected at the state rate of 0.1% (one-tenth percent), and the contribution provided for in article 195, V, both of the Federal Constitution, shall be collected at the rate of 0.9% (nine-tenths percent).
Paragraph 1 The amount paid in the form of the head of this article shall be compensated with the due amount of the contributions provided for in article 195, I, "b", and IV, and the contribution to the Social Integration Program referred to in article 239, both of the Federal Constitution.
Paragraph 2 If the taxpayer does not have sufficient debts to carry out the compensation referred to in paragraph 1, the amount paid may be offset against any other federal tax or be reimbursed within 60 (sixty) days, upon request.
Paragraph 3 The collection of the tax provided for in article 156-A of the Federal Constitution resulting from the provisions of the head of this article shall not observe the links, distributions, and destinations provided for in the Federal Constitution, and must be applied, fully and successively, to:
I – finance the Goods and Services Tax Management Committee, in accordance with article 156-B, paragraph 2, III, of the Federal Constitution;
II – compose the Fiscal or Financial-Fiscal Benefits Compensation Fund for the tax referred to in article 155, II, of the Federal Constitution.
Paragraph 4 During the period covered by the head of this article, taxpayers who comply with the ancillary obligations relating to the taxes referred to in the head may be exempt from payment, under the terms of supplementary law.
Article 126. From 2027 on:
I – the following shall be collected:
a) the contribution provided for in article 195, V, of the Federal Constitution;
b) the tax provided for in article 153, VIII, of the Federal Constitution;
II – the contributions provided for in article 195, I, "b", and IV, and the contribution to the Social Integration Program referred to in article 239, all of the Federal Constitution, shall be extinguished, as long as the contribution referred to in subitem "a" of item I is established;
III – the tax provided for in article 153, IV, of the Federal Constitution:
a) shall have its rates reduced to zero, except in relation to products that have industrialization promoted in the Duty-Free Zone of Manaus, according to criteria established in supplementary law; and
b) shall not be applied cumulatively with the tax provided for in article 153, VIII, of the Federal Constitution.
Article 127. In 2027 and 2028, the tax provided for in article 156-A of the Federal Constitution shall be collected at the state rate of 0.05% (five-hundredths percent) and at the municipal rate of 0.05% (five-hundredths percent).
Sole paragraph. During the period referred to in the head of this article, the contribution rate provided for in article 195, V, of the Federal Constitution, shall be reduced by 0.1 (one-tenth) percent.”
Article 128. From 2029 to 2032, the tax rates provided for in articles 155, II, and 156, III, of the Federal Constitution, shall be set in the following proportions of the rates established in the respective legislations:
I – 9/10 (nine-tenths), in 2029;
II – 8/10 (eight-tenths), in 2030;
III – 7/10 (seven-tenths), in 2031;
IV – 6/10 (six-tenths), in 2032.
Paragraph 1 The benefits or fiscal or financial incentives relating to taxes provided for in articles 155, II, and 156, III, of the Federal Constitution not subject to the provisions of the head of this article shall be reduced in the same proportion.
Paragraph 2 The benefits and fiscal or financial incentives referred to in article 3 of Supplementary Law No. 160, of August 7, 2017, shall be reduced in accordance with this article, and the reduction provided for in paragraph 2-A of article 3 of the aforementioned Supplementary Law shall not be applied.
Paragraph 3 The percentages used to calculate fiscal or financial benefits or incentives already reduced due to the reduction in rates, as a result of the provisions of the head of this article, shall be maintained in their integrality up to December 31, 2032.
Article 129. From 2033 onwards, the taxes provided for in articles 155, II, and 156, III, of the Federal Constitution shall be extinguished.”
Article 130. Resolution of the Federal Senate shall establish, for all federative spheres, the reference rates for taxes provided for in articles 156-A and 195, V, of the Federal Constitution, observing the calculation method and the limits provided for in supplementary law, in order to ensure:
I – from 2027 to 2033, that the Union’s revenue with the contribution provided for in article 195, V, and with the tax provided for in article 153, VIII, all of the Federal Constitution, is equivalent to the reduction in revenue:
a) of the contributions provided for in article 195, I, "b", and IV, and the contribution to the Social Integration Program referred to in article 239, all of the Federal Constitution;
b) of the tax provided for in article 153, IV; and
c) of the tax provided for in article 153, V, of the federal Constitution, on insurance operations;
II – from 2029 to 2033, that the revenue of the States and the Federal District with the tax provided for in article 156-A of the Federal Constitution be equivalent to the reduction:
a) of the revenue of the tax provided for in article 155, II, of the Federal Constitution; and
b) of the revenue allocated to state funds financed by contributions established as a condition for the application of deferral, special regime or other differentiated treatment, relating to the tax referred to in article 155, II, of the Federal Constitution, in operation on April 30, 2023, except for revenue from funds maintained in accordance with article 136 of this Act of Temporary Constitutional Provision;
III – from 2029 to 2033, that the revenue of the Municipalities and the Federal District with the tax provided for in article 156-A is equivalent to the reduction in the revenue of the tax provided for in article 156, III, both of the Federal Constitution.
Paragraph 1 The reference rates shall be set in the year before their effectiveness term, and the provisions of article 150, III, "c", of the Federal Constitution, with tax base computed by the Federal Accounting Court, shall not be applicable.
Paragraph 2 When setting the reference rates, the effects on the collection of specific, differentiated, or favored regimes and any other regime that results in lower revenue than that which would be obtained with the application of the standard rate must be considered.
Paragraph 3 For the purposes of the provisions of paragraphs 4 to 6, the following terms are so defined:
I – Union Reference Ceiling: the average revenue in the period from 2012 to 2021, calculated as a proportion of GDP, of the tax provided for in article 153, IV, of the contributions provided for in article 195, I, "b", and IV, of the contribution to the Social Integration Program referred to in article 239 and the tax provided for in article 153, V, on insurance operations, all of the Federal Constitution;
II – Total Reference Ceiling: the average revenue in the period from 2012 to 2021, calculated as a proportion of GDP, of the taxes provided for in articles 153, IV, 155, II and 156, III, of the contributions provided for in article 195, I, "b", and IV, of the contribution to the Social Integration Program referred to in article 239 and of the tax provided for in article 153, V, on insurance operations, all of the Federal Constitution;
III – Base Revenue of the Union: the revenue of the Union with the contribution provided for in article 195, V, and with the tax provided for in article 153, VIII, both of the Federal Constitution, calculated as a proportion of GDP;
IV – Base Revenue of Subnational Entities: the revenue of the States, the Federal District and the Municipalities with the tax provided for in article 156-A of the Federal Constitution, deducted from the portion referred to in subitem "b" of item II of the head of this article, calculated as a proportion of GDP;
V – Total Base Revenue: the sum of the Base Revenue of the Union and the Base Revenue of Subnational Entities, the latter being:
a) multiplied by 10 (ten) in 2029;
b) multiplied by 5 (five) in 2030;
c) multiplied by 10 (ten) and divided by 3 (three) in 2031;
d) multiplied by 10 (ten) and divided by 4 (four) in 2032;
e) multiplied by 1 (one) in 2033.
Paragraph 4 The reference rate of the contribution referred to in article 195, V, of the Federal Constitution shall be reduced in 2030 if the average of the Base Revenue of the Union in 2027 and 2028 exceeds the Union Reference Ceiling.
Paragraph 5 The reference rates for the contribution referred to in article 195, V, and for the tax referred to in article 156-A, both of the Federal Constitution, shall be reduced in 2035 if the average of the Total Base Revenue between 2029 and 2033 exceeds the Total Reference Ceiling.
Paragraph 6 The reductions referred to in paragraphs 4 and 5 shall be:
I – defined to ensure that the Base Revenue is equal to the respective Reference Ceiling;
II – in the case of paragraph 5, proportional to the federal, state and municipal reference rates.
Paragraph 7 The review of the reference rates in accordance with the provisions of paragraphs 4, 5, and 6 shall not imply the collection or refund of taxes relating to previous years or transfer of resources between the federative entities.
Paragraph 8 The federative entities and the Goods and Services Tax Management Committee shall provide the Federal Accounting Court with the necessary information for the calculation referred to in paragraphs 1, 4, and 5.
Paragraph 9 In the calculations of the rates referred to in the head of this article, the collection of taxes provided for in articles 156-A and 195, V, of the Federal Constitution, whose charge began before the periods referred to in items I, II and III of the head of this article shall be taken into account.
Paragraph 10. The calculation of the rates referred to in this article shall be carried out based on proposals sent by the Executive Branch of the Union and the Goods and Services Tax Management Committee, which must provide the Federal Accounting Court with all necessary assistance, through the sharing of data and information, in accordance with supplementary law.”
Article 131. From 2029 to 2077, the proceeds of the collection of the States, the Federal District, and the Municipalities from the tax referred to in article 156-A of the Federal Constitution shall be distributed to these federative entities as provided in this article.
Paragraph 1 The following amounts shall be withheld from the tax collection proceeds of each State, the Federal District, and each Municipality assessed based on the reference rates referred to in article 130 of this Act of Temporary Constitutional Provisions, in accordance with articles 149-C and 156-A, paragraph 4, II, and paragraph 5, I and IV, before applying the provisions of article 158, IV, "b", all of the Federal Constitution:
I – from 2029 to 2032, 80% (eighty percent);
II – in 2033, 90% (ninety percent);
III – from 2034 to 2077, percentage corresponding to that applied in 2033, reduced at the rate of 1/45 (one forty-fiveth) per year.
Paragraph 2 In the form established in supplementary law, the amount withheld under the terms of paragraph 1 shall be distributed among the States, the Federal District and the Municipalities in proportion to the average revenue of each federative entity, and the following must be considered:
I – in the case of States:
a) the collection of the tax provided for in article 155, II, after applying the provisions of article 158, IV, "a", all of the Federal Constitution; and
b) the revenues allocated to state funds referred to in article 130, II, "b", of this Act of Temporary Constitutional Provisions;
II – in the case of the Federal District:
a) the collection of the tax provided for in article 155, II, of the Federal Constitution; and
b) the collection of the tax provided for in article 156, III, of the Federal Constitution;
III – in the case of Municipalities:
a) the collection of the tax provided for in article 156, III, of the Federal Constitution; and
b) the portion credited in accordance with article 158, IV, "a", of the Federal Constitution.
Paragraph 3 The provisions of article 158, IV, "b", of the Federal Constitution do not apply to the resources distributed in accordance with paragraph 2, I, of this article.
Paragraph 4 The portion of the tax collection proceeds not withheld in accordance with paragraph 1, after the retention referred to in article 132 of this Act of Temporary Constitutional Provisions, shall be distributed to each State, the Federal District and each Municipality in accordance with the criteria of the supplementary law referred to in article 156-A, paragraph 5, I, of the Federal Constitution, computing in it the rate variation set by the entity concerning the reference rate.
Paragraph 5 The resources referred to in this article shall be distributed under the terms established in supplementary law, with the following provisions:
I – they shall constitute the calculation base of the funds referred to in article 212-A, II, of the Federal Constitution, observing that:
a) for States, the percentage referred to in article 212-A, II, shall be applied proportionally to the ratio between the sum of the amounts distributed to each entity under the terms of paragraph 2, I, "a", and of paragraph 4, and the sum of the amounts distributed under the terms of paragraph 2, I and paragraph 4;
b) for the Federal District, the percentage referred to in article 212-A, II, shall be applied proportionally to the ratio between the sum of the values distributed under the terms of paragraph 2, II, "a", and paragraph 4, and the sum of the values distributed under the terms of paragraph 2, II, and of paragraph 4, considering, in both sums, only the state portion in the amounts distributed under the terms of paragraph 4;
c) for Municipalities, the percentage referred to in article 212-A, II, shall be applied proportionally to the ratio between the sum of the values distributed under the terms of paragraph 2, III, "b", and the sum of the values distributed under the terms of paragraph 2, III;
II – they shall constitute the calculation bases covered by the articles 29-A, 198, paragraph 2, 204, sole paragraph, 212 and 216, paragraph 6, of the Federal Constitution, except for the amounts distributed under the terms of paragraph 2, I, "b";
III – they may be linked to the provision of guarantees for revenue anticipation borrowing provided for in article 165, paragraph 8, for payment of debts owed to the Union and to provide it with a guarantee or counter-guarantee, under the terms of article 167, paragraph 4, all of the Federal Constitution.
Paragraph 6 During the period covered by the head of this article, the States, the Federal District, and the Municipalities are prohibited from setting their own rates of the tax referred to in article 156-A of the Federal Constitution lower than those necessary to guarantee the retentions referred to in paragraph 1 of this article and article 132 of this Act of Temporary Constitutional Provisions.
Article 132. From the tax of the States, the Federal District and the Municipalities assessed based on the reference rates referred to in article 130 of this Act of Temporary Constitutional Provisions, deducting the retention referred to in article 131, paragraph 1, an amount corresponding to 5% (five percent) shall be retained for distribution to entities with the lowest ratios of:
I – the value determined under the terms of articles 149-C and 156-A, paragraph 4, II, and paragraph 5, I and IV, based on the reference rates, after applying the provisions of article 158, IV, "b", all from federal Constitution; and
II – the respective average revenue, determined in accordance with article 131, paragraph 2, I, II and III, of this Act of Temporary Constitutional Provisions, limited to 3 (three) times the national average per inhabitant of the respective federative sphere.
Paragraph 1 The resources shall be distributed, sequentially and successively, to the entities with the lowest ratios mentioned in the head of this article, so that, at the end of the distribution, all entities that receive resources, will have the same ratio of:
I – the sum of the value calculated under the terms of item I of the head of this article with the amount received under this article; and
II – the average revenue calculated in accordance with item II of the head of this article.
Paragraph 2 The provisions of article 131, paragraph 5 of this Act of Temporary Constitutional Provisions shall be applied to resources distributed in accordance with this article.
Paragraph 3 Supplementary law shall establish the criteria for the gradual reduction, between 2078 and 2097, of the percentage referred to in the head of this article, until its extinction.”
Article 133. The taxes referred to in articles 153, IV, 155, II, 156, III, and 195, I, "b", and IV, and the contribution to the Social Integration Program referred to in article 239 shall not be part of the tax base referred to in article 156-A and the contribution referred to in article 195, V, all of the Federal Constitution.
Article 134. The credit balances relating to the tax provided for in article 155, II, of the Federal Constitution, existing at the end of 2032 shall be used by taxpayers under the terms of this article and in accordance with supplementary law.
Paragraph 1 The provisions of this article cover credit balances whose use or reimbursement are permitted by the legislation in force on December 31, 2032, and which have been approved by the respective federative entities, observing the following guidelines:
I – upon submission of the approval request, the federative entity must decide within the period established in the supplementary law referred to in the head of this article;
II – in the absence of a response to the approval request within the period referred to in item I of this paragraph, the respective credit balances shall be considered approved.
Paragraph 2 The provisions of this article also apply to credits recognized after the period set out in the head of this article.
Paragraph 3 The balance of approved credits shall be reported by the States and the Federal District to the Goods and Services Tax Management Committee so that it can be offset against the tax referred to in article 156-A of the Federal Constitution:
I – for the remaining period, determined in accordance with the terms of article 20, paragraph 5, of Supplementary Law No. 87, of September 13, 1996, for credits relating to the entry of goods destined for permanent assets;
II – in 240 (two hundred and forty) monthly installments, equal and successive, in other cases.
Paragraph 4 The Goods and Services Tax Management Committee shall deduct from the tax collection proceeds provided for in article 156-A due to the respective federative entity the amount compensated in the form of paragraph 3, which shall not be part of a calculation base for the purposes of the provisions of articles 158, IV, 198, paragraph 2, 204, sole paragraph, 212, 212-A, II, and 216, paragraph 6, all of the Federal Constitution.
Paragraph 5 From 2033 onwards, credit balances shall be financially adjusted by IPCA or by another index that replaces it.
Paragraph 6 Supplementary law shall provide for:
I – the general rules for implementing the installment plan provided for in paragraph 3;
II – the way in which the holders of the credits referred to in this article may transfer them to third parties;
III – the way in which the credit referred to in this article may be reimbursed to the taxpayer by the Goods and Services Tax Management Committee, if it is not possible to offset the value of the installment under the terms of paragraph 3.”
Article 135. Supplementary law shall regulate the way how credits, including presumptive, of the tax referred to in article 153, IV, and the contributions referred to in article 195, I, "b", and IV, and the contribution to the Social Integration Program referred to in article 239, all of the Federal Constitution, not acquired or not used until extinction, maintaining, only for credits that comply with the requirements established in the legislation in force on the date of extinction of such taxes, the permission for compensation with other federal taxes, including the contribution provided for in item V of the head of article 195 of the Federal Constitution, or cash reimbursement.
Article 136. The States that had, on April 30, 2023, funds destined for investments in infrastructure and housing works, financed by contributions on raw and semi-finished products established as a condition for the application of deferral, special regime or other differentiated treatment, relating to the tax referred to in article 155, II, of the Federal Constitution, may institute similar contributions, not linked to the aforementioned tax, provided that:
I – the contribution rate or percentage is not higher and the tax base not broader than those of the respective contributions in force on April 30, 2023;
II – the institution of contribution under the terms of this article shall imply the extinction of the corresponding contribution, linked to the tax referred to in article 155, II, of the Federal Constitution, in force on April 30, 2023;
III – the allocation of their income must be the same as that of the contributions in force on April 30, 2023;
IV – the contribution established under the terms of the head of this article shall be extinguished on December 31, 2043.
Sole paragraph. Revenues from contributions maintained under the terms of this article shall not be considered as revenue of the respective State for the purposes of the provisions of articles 130, II, "b", and 131, paragraph 2, I, "b", of this Act of Temporary Constitutional Provisions.
Article 137. The financial balances of resources transferred by the National Health Fund and the National Public Assistance Fund, to combat the Covid-19 pandemic from 2020 to 2022, to state, municipal, and Federal District health and public assistance funds may be applied, until December 31, 2024, to fund public health and public assistance actions and services, observing, respectively, the guidelines issued by the Unified Health System and the Unified Public Assistance System.
Brasília, October 5, 1988.
Ulysses Guimarães, President – Mauro Benevides, First Vice-President – Jorge Arbage, Second Vice-President – Marcelo Cordeiro, First Secretary – Mário Maia, Second Secretary – Arnaldo Faria de Sá, Third Secretary – Benedita da Silva, First Substitute Secretary – Luiz Soyer, Second Substitute Secretary – Sotero Cunha, Third Substitute Secretary – Bernardo Cabral, Reporter- General – Adolfo Oliveira, Adjunct Reporter – Antonio Carlos Konder Reis, Adjunct Reporter – José Fogaça, Adjunct Reporter.
Abigail Feitosa – Acival Gomes – Adauto Pereira – Ademir Andrade – Adhemar de Barros Filho– Adroaldo Streck – Adylson Motta – Aécio de Borba – Aécio Neves – Affonso Camargo – Afif Domingos – Afonso Arinos – Afonso Sancho – Agassiz Almeida – Agripino de Oliveira Lima – Airton Cordeiro – Airton Sandoval – Alarico Abib – Albano Franco – Albérico Cordeiro – Albérico Filho – Alceni Guerra – Alcides Saldanha – Aldo Arantes – Alércio Dias – Alexandre Costa – Alexandre Puzyna – Alfredo Campos – Almir Gabriel – Aloisio Vasconcelos – Aloysio Chaves – Aloysio Teixeira– Aluizio Bezerra – Aluízio Campos – Álvaro Antônio – Álvaro Pacheco – Álvaro Valle – Alysson Paulinelli – Amaral Netto – Amaury Müller – Amilcar Moreira – Ângelo Magalhães – Anna Maria Rattes – Annibal Barcellos – Antero de Barros – Antônio Câmara – Antônio Carlos Franco – Antonio Carlos Mendes Thame – Antônio de Jesus – Antonio Ferreira – Antonio Gaspar – Antonio Mariz – Antonio Perosa – Antônio Salim Curiati – Antonio Ueno – Arnaldo Martins – Arnaldo Moraes – Arnaldo Prieto – Arnold Fioravante – Arolde de Oliveira – Artenir Werner – Artur da Távola – Asdrubal Bentes – Assis Canuto – Átila Lira – Augusto Carvalho – Áureo Mello – Basílio Villani – Benedicto Monteiro – Benito Gama – Beth Azize – Bezerra de Melo – Bocayuva Cunha– Bonifácio de Andrada – Bosco França – Brandão Monteiro – Caio Pompeu – Carlos Alberto – Carlos Alberto Caó – Carlos Benevides – Carlos Cardinal – Carlos Chiarelli – Carlos Cotta – Carlos De’Carli – Carlos Mosconi – Carlos Sant’Anna – Carlos Vinagre – Carlos Virgílio – Carrel Benevides – Cássio Cunha Lima – Célio de Castro – Celso Dourado – César Cals Neto – César Maia – Chagas Duarte – Chagas Neto – Chagas Rodrigues – Chico Humberto – Christóvam Chiaradia – Cid Carvalho – Cid Sabóia de Carvalho – Cláudio Ávila – Cleonâncio Fonseca – Costa Ferreira – Cristina Tavares – Cunha Bueno – Dálton Canabrava – Darcy Deitos – Darcy Pozza – Daso Coimbra – Davi Alves Silva – Del Bosco Amaral – Delfim Netto – Délio Braz – Denisar Arneiro – Dionisio Dal Prá – Dionísio Hage – Dirce Tutu Quadros – Dirceu Carneiro – Divaldo Suruagy – Djenal Gonçalves– Domingos Juvenil – Domingos Leonelli – Doreto Campanari – Edésio Frias – Edison Lobão – Edivaldo Motta – Edme Tavares – Edmilson Valentim – Eduardo Bonfim – Eduardo Jorge – Eduardo Moreira – Egídio Ferreira Lima – Elias Murad – Eliel Rodrigues – Eliézer Moreira – Enoc Vieira – Eraldo Tinoco – Eraldo Trindade – Erico Pegoraro – Ervin Bonkoski – Etevaldo Nogueira – Euclides Scalco – Eunice Michiles – Evaldo Gonçalves – Expedito Machado – Ézio Ferreira – Fábio Feldmann – Fábio Raunheitti – Farabulini Júnior – Fausto Fernandes – Fausto Rocha – Felipe Mendes – Feres Nader – Fernando Bezerra Coelho – Fernando Cunha – Fernando Gasparian – Fernando Gomes – Fernando Henrique Cardoso – Fernando Lyra – Fernando Santana – Fernando Velasco – Firmo de Castro – Flavio Palmier da Veiga – Flávio Rocha – Florestan Fernandes – Floriceno Paixão – França Teixeira – Francisco Amaral – Francisco Benjamim – Francisco Carneiro – Francisco Coelho– Francisco Diógenes – Francisco Dornelles – Francisco Küster – Francisco Pinto – Francisco Rollemberg – Francisco Rossi – Francisco Sales – Furtado Leite – Gabriel Guerreiro – Gandi Jamil – Gastone Righi – Genebaldo Correia – Genésio Bernardino – Geovani Borges – Geraldo Alckmin Filho – Geraldo Bulhões – Geraldo Campos – Geraldo Fleming – Geraldo Melo – Gerson Camata– Gerson Marcondes – Gerson Peres – Gidel Dantas – Gil César – Gilson Machado – Gonzaga Patriota – Guilherme Palmeira – Gumercindo Milhomem – Gustavo de Faria – Harlan Gadelha – Haroldo Lima – Haroldo Sabóia – Hélio Costa – Hélio Duque – Hélio Manhães – Hélio Rosas – Henrique Córdova – Henrique Eduardo Alves – Heráclito Fortes – Hermes Zaneti – Hilário Braun – Homero Santos – Humberto Lucena – Humberto Souto – Iberê Ferreira – Ibsen Pinheiro – Inocêncio Oliveira – Irajá Rodrigues – Iram Saraiva – Irapuan Costa Júnior – Irma Passoni – Ismael Wanderley – Israel Pinheiro – Itamar Franco – Ivo Cersósimo – Ivo Lech – Ivo Mainardi – Ivo Vanderlinde – Jacy Scanagatta – Jairo Azi – Jairo Carneiro – Jalles Fontoura – Jamil Haddad – Jarbas Passarinho – Jayme Paliarin – Jayme Santana – Jesualdo Cavalcanti – Jesus Tajra – Joaci Góes – João Agripino – João Alves – João Calmon – João Carlos Bacelar – João Castelo – João Cunha – João da Mata – João de Deus Antunes – João Herrmann Neto – João Lobo – João Machado Rollemberg – João Menezes – João Natal – João Paulo – João Rezek – Joaquim Bevilácqua – Joaquim Francisco – Joaquim Hayckel – Joaquim Sucena – Jofran Frejat – Jonas Pinheiro – Jonival Lucas – Jorge Bornhausen – Jorge Hage – Jorge Leite – Jorge Uequed – Jorge Vianna – José Agripino – José Camargo– José Carlos Coutinho – José Carlos Grecco – José Carlos Martinez – José Carlos Sabóia – José Carlos Vasconcelos – José Costa – José da Conceição – José Dutra – José Egreja – José Elias – José Fernandes – José Freire – José Genoíno – José Geraldo – José Guedes – José Ignácio Ferreira – José Jorge – José Lins – José Lourenço – José Luiz de Sá – José Luiz Maia – José Maranhão – José Maria Eymael – José Maurício – José Melo – José Mendonça Bezerra – José Moura – José Paulo Bisol – José Queiroz – José Richa – José Santana de Vasconcellos – José Serra – José Tavares – José Teixeira – José Thomaz Nonô – José Tinoco – José Ulísses de Oliveira – José Viana – José Yunes – Jovanni Masini– Juarez Antunes – Júlio Campos – Júlio Costamilan – Jutahy Júnior – Jutahy Magalhães – Koyu Iha – Lael Varella – Lavoisier Maia – Leite Chaves – Lélio Souza – Leopoldo Peres – Leur Lomanto– Levy Dias – Lézio Sathler – Lídice da Mata – Louremberg Nunes Rocha – Lourival Baptista – Lúcia Braga – Lúcia Vânia – Lúcio Alcântara – Luís Eduardo – Luís Roberto Ponte – Luiz Alberto Rodrigues – Luiz Freire – Luiz Gushiken – Luiz Henrique – Luiz Inácio Lula da Silva – Luiz Leal– Luiz Marques – Luiz Salomão – Luiz Viana – Luiz Viana Neto – Lysâneas Maciel – Maguito Vilela – Maluly Neto – Manoel Castro – Manoel Moreira – Manoel Ribeiro – Mansueto de Lavor – Manuel Viana – Márcia Kubitschek – Márcio Braga – Márcio Lacerda – Marco Maciel – Marcondes Gadelha – Marcos Lima – Marcos Queiroz – Maria de Lourdes Abadia – Maria Lúcia – Mário Assad – Mário Covas – Mário de Oliveira – Mário Lima – Marluce Pinto – Matheus Iensen – Mattos Leão – Maurício Campos – Maurício Correa – Maurício Fruet – Maurício Nasser – Maurício Pádua – Maurílio Ferreira Lima – Mauro Borges – Mauro Campos – Mauro Miranda – Mauro Sampaio – Max Rosenmann – Meira Filho – Melo Freire – Mello Reis – Mendes Botelho – Mendes Canale – Mendes Ribeiro – Messias Góis – Messias Soares – Michel Temer – Milton Barbosa – Milton Lima – Milton Reis – Miraldo Gomes – Miro Teixeira – Moema São Thiago – Moysés Pimentel – Mozarildo Cavalcanti – Mussa Demes – Myrian Portella – Nabor Júnior – Naphtali Alves de Souza – Narciso Mendes – Nelson Aguiar – Nelson Carneiro – Nelson Jobim – Nelson Sabrá – Nelson Seixas – Nelson Wedekin – Nelton Friedrich – Nestor Duarte – Ney Maranhão – Nilso Sguarezi – Nilson Gibson– Nion Albernaz – Noel de Carvalho – Nyder Barbosa – Octávio Elísio – Odacir Soares – Olavo Pires – Olívio Dutra – Onofre Corrêa – Orlando Bezerra – Orlando Pacheco – Oscar Corrêa – Osmar Leitão – Osmir Lima – Osmundo Rebouças – Osvaldo Bender – Osvaldo Coelho – Osvaldo Macedo – Osvaldo Sobrinho – Oswaldo Almeida – Oswaldo Trevisan – Ottomar Pinto – Paes de Andrade – Paes Landim – Paulo Delgado – Paulo Macarini – Paulo Marques – Paulo Mincarone – Paulo Paim – Paulo Pimentel – Paulo Ramos – Paulo Roberto – Paulo Roberto Cunha – Paulo Silva – Paulo Zarzur – Pedro Canedo – Pedro Ceolin – Percival Muniz – Pimenta da Veiga – Plínio Arruda Sampaio – Plínio Martins – Pompeu de Sousa – Rachid Saldanha Derzi – Raimundo Bezerra – Raimundo Lira – Raimundo Rezende – Raquel Cândido – Raquel Capiberibe – Raul Belém – Raul Ferraz – Renan Calheiros – Renato Bernardi – Renato Johnsson – Renato Vianna – Ricardo Fiuza – Ricardo Izar – Rita Camata – Rita Furtado – Roberto Augusto – Roberto Balestra – Roberto Brant – Roberto Campos – Roberto D’Ávila – Roberto Freire – Roberto Jefferson – Roberto Rollemberg – Roberto Torres – Roberto Vital – Robson Marinho – Rodrigues Palma – Ronaldo Aragão – Ronaldo Carvalho – Ronaldo Cezar Coelho – Ronan Tito – Ronaro Corrêa – Rosa Prata – Rose de Freitas – Rospide Netto – Rubem Branquinho – Rubem Medina – Ruben Figueiró – Ruberval Pilotto – Ruy Bacelar – Ruy Nedel – Sadie Hauache – Salatiel Carvalho – Samir Achôa – Sandra Cavalcanti – Santinho Furtado – Sarney Filho – Saulo Queiroz – Sérgio Brito – Sérgio Spada – Sérgio Werneck– Severo Gomes – Sigmaringa Seixas – Sílvio Abreu – Simão Sessim – Siqueira Campos – Sólon Borges dos Reis – Stélio Dias – Tadeu França – Telmo Kirst – Teotonio Vilela Filho – Theodoro Mendes – Tito Costa – Ubiratan Aguiar – Ubiratan Spinelli – Uldurico Pinto – Valmir Campelo – Valter Pereira – Vasco Alves – Vicente Bogo – Victor Faccioni – Victor Fontana – Victor Trovão– Vieira da Silva – Vilson Souza – Vingt Rosado – Vinicius Cansanção – Virgildásio de Senna – Virgílio Galassi – Virgílio Guimarães – Vitor Buaiz – Vivaldo Barbosa – Vladimir Palmeira – Wagner Lago – Waldec Ornélas – Waldyr Pugliesi – Walmor de Luca – Wilma Maia – Wilson Campos – Wilson Martins – Ziza Valadares.
PARTICIPANTS: Álvaro Dias – Antônio Britto – Bete Mendes – Borges da Silveira – Cardoso Alves – Edivaldo Holanda – Expedito Júnior – Fadah Gattass – Francisco Dias – Geovah Amarante – Hélio Gueiros – Horácio Ferraz – Hugo Napoleão – Iturival Nascimento – Ivan Bonato – Jorge Medauar – José Mendonça de Morais – Leopoldo Bessone – Marcelo Miranda – Mauro Fecury – Neuto de Conto – Nivaldo Machado – Oswaldo Lima Filho – Paulo Almada – Prisco Viana – Ralph Biasi – Rosário Congro Neto – Sérgio Naya – Tidei de Lima.
IN MEMORIAM: Alair Ferreira – Antônio Farias – Fábio Lucena – Norberto Schwantes – Virgílio Távora.
Published in the Official Journal, October 5, 1988.
(*) Federal Senate Translation and Interpretation Service - SETRIN/SGIDOC
Ana Claudia Sardeiro de Alcantara; Beatriz da Silveira Santos; Istvan Vajda, Patricia de Queiroz Carvalho Zimbres, Vanira Tavares de Souza (translators)
Laerte Ferreira Morgado; Maria Iracema Lima Martin (editing translators)
Elder Loureiro de Barros Correia (translation coordinator)