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Índice de partes (3)
CHAPTER II — URBAN POLICY
Art. 182. The urban development policy, carried out by the municipal Government in accordance with general guidelines set forth by law, has the purpose of ordering the full development of the social functions of the city and ensuring the well-being of its inhabitants. (Regulation) See Law 13.311, of July 11, 2016
§ 1 The master plan, approved by the City Council, which is mandatory for cities with more than twenty thousand inhabitants, is the basic instrument of the urban development and expansion policy.
§ 2 Urban property fulfills its social function when it meets the fundamental requirements for the ordering of the city set forth in the master plan.
§ 3 Expropriations of urban real property shall be carried out with prior and fair compensation in cash.
§ 4 The municipal Government may, by means of a specific law for an area included in the master plan, require, under the terms of federal law, that the owner of unbuilt, underused or unused urban land promote its adequate use, under penalty, successively, of:
I - compulsory subdivision or construction;
II - urban building and land property tax progressive over time;
III - expropriation with payment by means of public debt bonds whose issuance has been previously approved by the Federal Senate, with a redemption period of up to ten years, in equal and successive annual installments, with the real value of the compensation and the statutory interest being ensured.
Art. 183. Any person who possesses as his or her own an urban area of up to two hundred and fifty square meters, for five years, without interruption and without opposition, using it as a dwelling for himself or herself or his or her family, shall acquire ownership of it, provided that he or she does not own any other urban or rural real property. (Regulation)
§ 1 The title of ownership and the concession of use shall be granted to the man or the woman, or to both, regardless of marital status.
§ 2 This right shall not be recognized for the same possessor more than once.
§ 3 Public real property shall not be acquired by adverse possession.
CHAPTER III — AGRICULTURAL AND LAND POLICY AND AGRARIAN REFORM
Art. 184. The Union has the power to expropriate, on grounds of social interest, for purposes of agrarian reform, rural real property that is not fulfilling its social function, upon prior and fair compensation in agrarian debt bonds, with a clause preserving their real value, redeemable within a period of up to twenty years, as from the second year of their issuance, and whose use shall be defined by law.
§ 1 Useful and necessary improvements shall be compensated in cash.
§ 2 The decree declaring the real property to be of social interest, for purposes of agrarian reform, authorizes the Union to file the expropriation action.
§ 3 A supplementary law shall establish a special adversarial procedure, of summary nature, for the judicial expropriation proceeding.
§ 4 The budget shall set annually the total volume of agrarian debt bonds, as well as the amount of funds to meet the agrarian reform program in the fiscal year.
§ 5 Transactions for the transfer of real property expropriated for purposes of agrarian reform are exempt from federal, state and municipal taxes.
Art. 185. The following are not subject to expropriation for purposes of agrarian reform:
I - small and medium-sized rural property, as defined by law, provided that its owner does not own another;
II - productive property.
Sole paragraph. The law shall guarantee special treatment to productive property and shall set rules for compliance with the requirements relating to its social function.
Art. 186. The social function is fulfilled when rural property simultaneously meets, in accordance with criteria and degrees of requirement established by law, the following requirements:
I - rational and adequate use;
II - adequate use of the available natural resources and preservation of the environment;
III - compliance with the provisions regulating labor relations;
IV - exploitation that favors the well-being of the owners and the workers.
Art. 187. The agricultural policy shall be planned and carried out as provided by law, with the effective participation of the production sector, including rural producers and workers, as well as of the marketing, storage and transportation sectors, taking into account, in particular:
I - credit and tax instruments;
II - prices compatible with production costs and the guarantee of marketing;
III - incentives for research and technology;
IV - technical assistance and rural extension;
V - agricultural insurance;
VI - cooperativism;
VII - rural electrification and irrigation;
VIII - housing for rural workers.
§ 1 Agricultural planning includes agro-industrial, agricultural and livestock, fishing and forestry activities.
§ 2 Agricultural policy and agrarian reform actions shall be made compatible.
Art. 188. The allocation of public and unclaimed lands shall be made compatible with the agricultural policy and with the national agrarian reform plan.
§ 1 The transfer or concession, under any title, of public lands with an area exceeding two thousand five hundred hectares to an individual or legal entity, even through an intermediary, shall depend on prior approval by the National Congress.
§ 2 Transfers or concessions of public lands for purposes of agrarian reform are excepted from the provisions of the preceding paragraph.
Art. 189. The beneficiaries of the distribution of rural real property through agrarian reform shall receive titles of ownership or of concession of use, which shall be non-negotiable for a period of ten years.
Sole paragraph. The title of ownership and the concession of use shall be granted to the man or the woman, or to both, regardless of marital status, under the terms and conditions provided by law.
Art. 190. The law shall regulate and limit the acquisition or lease of rural property by foreign individuals or legal entities and shall establish the cases that shall depend on authorization from the National Congress.
Art. 191. Any person who, not being the owner of rural or urban real property, possesses as his or her own, for five uninterrupted years, without opposition, an area of land in a rural zone not exceeding fifty hectares, making it productive through his or her work or that of his or her family, and having his or her dwelling thereon, shall acquire ownership of it.
Sole paragraph. Public real property shall not be acquired by adverse possession.
CHAPTER IV — THE NATIONAL FINANCIAL SYSTEM
Art. 192. The national financial system, structured so as to promote the balanced development of the Country and to serve the interests of the community, shall be regulated by supplementary law, which shall provide, among other matters, for:
I - the authorization for the operation of financial institutions, with official and private banking institutions being ensured access to all instruments of the banking financial market, and such institutions being prohibited from participating in activities not provided for in the authorization referred to in this item;
II - the authorization and operation of insurance, private pension and capitalization establishments, as well as of the official supervisory body and the official reinsurance body;
II - the authorization and operation of insurance, reinsurance, private pension and capitalization establishments, as well as of the official supervisory body. (Wording given by Constitutional Amendment 13, of 1996)
III - the conditions for the participation of foreign capital in the institutions referred to in the preceding items, having in view, in particular:
a) national interests;
b) international agreements
IV - the organization, operation and powers of the central bank and other public and private financial institutions;
V - the requirements for the appointment of members of the board of directors of the central bank and other financial institutions, as well as their disqualifications after leaving office;
VI - the creation of a fund or insurance, with the purpose of protecting the popular economy, guaranteeing credits, investments and deposits up to a certain amount, with the participation of Union funds being prohibited;
VII - the restrictive criteria for the transfer of savings from regions with income below the national average to other, more developed regions;
VIII - the operation of credit cooperatives and the requirements for them to have operating conditions and structures proper to financial institutions.
§ 1 The authorization referred to in items I and II shall be non-negotiable and non-transferable, with the transfer of control of the holding legal entity being permitted, and shall be granted free of charge, as provided by the law of the national financial system, to a legal entity whose directors have technical capacity and an unblemished reputation, and which demonstrates economic capacity compatible with the undertaking.
§ 2 Financial resources relating to programs and projects of a regional nature, under the responsibility of the Union, shall be deposited in its regional credit institutions and invested by them.
§ 3 Real interest rates, including commissions and any other remuneration directly or indirectly related to the granting of credit, may not exceed twelve percent per year; charging above this limit shall be deemed the crime of usury, punishable, in all its forms, under the terms determined by law.
Art. 192. The national financial system, structured so as to promote the balanced development of the Country and to serve the interests of the community, in all of its component parts, including credit cooperatives, shall be regulated by supplementary laws which shall provide, among other matters, for the participation of foreign capital in the institutions that make up the system. (Wording given by Constitutional Amendment 40, of 2003) (See Law 8.392, of 1991)
I - (Repealed). (Wording given by Constitutional Amendment 40, of 2003)
II - (Repealed). (Wording given by Constitutional Amendment 40, of 2003)
III - (Repealed) (Wording given by Constitutional Amendment 40, of 2003)
a) (Repealed) (Wording given by Constitutional Amendment 40, of 2003)
b) (Repealed) (Wording given by Constitutional Amendment 40, of 2003)
IV - (Repealed) (Wording given by Constitutional Amendment 40, of 2003)
V - (Repealed) (Wording given by Constitutional Amendment 40, of 2003)
VI - (Repealed) (Wording given by Constitutional Amendment 40, of 2003)
VII - (Repealed) (Wording given by Constitutional Amendment 40, of 2003)
VIII - (Repealed) (Wording given by Constitutional Amendment 40, of 2003)
§ 1° (Repealed) (Wording given by Constitutional Amendment 40, of 2003)
§ 2° (Repealed) (Wording given by Constitutional Amendment 40, of 2003)
§ 3° (Repealed) (Wording given by Constitutional Amendment 40, of 2003)
TITLE VIII — The Social Order
CHAPTER I — GENERAL PROVISION
Art. 193. The social order is based on the primacy of work and has social well-being and social justice as its objective.
Sole paragraph. The State shall perform the function of planning social policies, and the participation of society in the processes of formulating, monitoring, controlling and evaluating those policies is ensured, as provided by law. (Added by Constitutional Amendment 108, of 2020)
CHAPTER II — SOCIAL SECURITY
Section I
GENERAL PROVISIONS
Art. 194. Social security comprises an integrated set of actions initiated by the Public Authorities and by society, intended to ensure the rights relating to health, social insurance and social assistance.
Sole paragraph. The Public Authorities shall, under the terms of the law, organize social security on the basis of the following objectives:
I - universality of coverage and of service;
II - uniformity and equivalence of benefits and services for urban and rural populations;
III - selectivity and distributivity in the provision of benefits and services;
IV - irreducibility of the value of benefits;
V - equity in the manner of participation in funding;
VI - diversity of the financing base;
VI - diversity of the financing base, with the revenues and expenditures linked to health, social insurance and social assistance actions being identified in specific accounting entries for each area, preserving the contributory nature of social insurance; (Wording given by Constitutional Amendment 103, of 2019)
VII - democratic and decentralized character of administrative management, with the participation of the community, especially workers, business owners and retirees.
VII - democratic and decentralized character of administration, through quadripartite management, with the participation of workers, employers, retirees and the Government in the collegiate bodies. (Wording given by Constitutional Amendment 20, of 1998)
Art. 195. Social security shall be financed by all of society, directly and indirectly, under the terms of the law, through funds from the budgets of the Union, the States, the Federal District and the Municipalities, and from the following social contributions: (See Constitutional Amendment 20, of 1998)
I - from employers, levied on payroll, gross revenue and profit;
I - from the employer, the company and the entity treated as equivalent to it as provided by law, levied on: (Wording given by Constitutional Amendment 20, of 1998)
a) payroll and other earnings from work paid or credited, on any basis, to the individual who renders services to it, even without an employment relationship; (Added by Constitutional Amendment 20, of 1998)
b) revenue or gross revenue; (Added by Constitutional Amendment 20, of 1998) (See Constitutional Amendment 132, of 2023) Effective date
c) profit; (Added by Constitutional Amendment 20, of 1998)
II - from workers;
II - from the worker and the other insured persons of social insurance, with no contribution being levied on retirement pensions and survivor pensions granted under the general social insurance regime referred to in art. 201; (Wording given by Constitutional Amendment 20, of 1998)
II - from the worker and the other insured persons of social insurance, and progressive rates may be adopted according to the amount of the contribution salary, with no contribution being levied on retirement pensions and survivor pensions granted under the General Social Insurance Regime; (Wording given by Constitutional Amendment 103, of 2019)
III - on revenue from prognostic contests.
IV - from the importer of goods or services from abroad, or from whomever the law treats as equivalent thereto. (Added by Constitutional Amendment 42, of 19.12.2003) (See Constitutional Amendment 132, of 2023) Effective date
V - on goods and services, under the terms of a supplementary law. (Added by Constitutional Amendment 132, of 2023) (See Supplementary Law 214, of 2026)
§ 1º The revenues of the States, the Federal District and the Municipalities allocated to social security shall appear in their respective budgets and shall not form part of the budget of the Union.
§ 2º The social security budget proposal shall be prepared in an integrated manner by the bodies responsible for health, social insurance and social assistance, with regard to the goals and priorities established in the budget guidelines law, and each area is ensured the management of its own funds.
§ 3º A legal entity in debt to the social security system, as established by law, may not contract with the Public Authorities or receive from them tax or credit benefits or incentives. (See Provisional Measure 526, of 2011) (See Law 12.453, of 2011) (See Constitutional Amendment 106, of 2020)
§ 4º The law may institute other sources intended to guarantee the maintenance or expansion of social security, in compliance with the provisions of art. 154, I.
§ 5º No social security benefit or service may be created, increased or extended without the corresponding source of full funding.
§ 6º The social contributions referred to in this article may only be demanded after ninety days have elapsed from the date of publication of the law that instituted or modified them, and the provisions of art. 150, III, "b" do not apply to them.
§ 7º Charitable social assistance entities that meet the requirements established by law are exempt from contribution to social security.
§ 8º The rural producer, sharecropper, partner and tenant farmer, the artisanal miner and the artisanal fisher, as well as their respective spouses, who carry out their activities under a family economy regime, without permanent employees, shall contribute to social security through the application of a rate on the proceeds from the sale of their production and shall be entitled to benefits under the terms of the law.
§ 8º The rural producer, sharecropper, partner and tenant farmer and the artisanal fisher, as well as their respective spouses, who carry out their activities under a family economy regime, without permanent employees, shall contribute to social security through the application of a rate on the proceeds from the sale of their production and shall be entitled to benefits under the terms of the law. (Wording given by Constitutional Amendment 20, of 1998)
§ 9° The social contributions provided for in item I of this article may have differentiated rates or calculation bases, by reason of the economic activity or the intensive use of labor. (Added by Constitutional Amendment 20, of 1998)
§ 9º The social contributions provided for in item I of the main clause of this article may have differentiated rates or calculation bases, by reason of the economic activity, the intensive use of labor, the size of the company or the structural condition of the labor market. (Wording given by Constitutional Amendment 47, of 2005)
§ 9º The social contributions provided for in item I of the main clause of this article may have differentiated rates by reason of the economic activity, the intensive use of labor, the size of the company or the structural condition of the labor market, and the adoption of differentiated calculation bases is also authorized only in the case of sub-items "b" and "c" of item I of the main clause. (Wording given by Constitutional Amendment 103, of 2019)
§ 10. The law shall define the criteria for the transfer of funds for the unified health system and social assistance actions from the Union to the States, the Federal District and the Municipalities, and from the States to the Municipalities, subject to the respective matching of funds. (Added by Constitutional Amendment 20, of 1998)
§ 11. The granting of remission or amnesty of the social contributions referred to in items I, a, and II of this article is prohibited for debts in an amount exceeding that fixed by supplementary law. (Added by Constitutional Amendment 20, of 1998)
§ 11. Moratorium and installment payment over a period exceeding 60 (sixty) months are prohibited and, as provided by supplementary law, so are remission and amnesty of the social contributions referred to in sub-item "a" of item I and item II of the main clause. (Wording given by Constitutional Amendment 103, of 2019)
§ 12. The law shall define the sectors of economic activity for which the contributions levied as provided in items I, b; and IV of the main clause shall be non-cumulative. (Added by Constitutional Amendment 42, of 19.12.2003) (See Constitutional Amendment 132, of 2023) Effective date
§ 13. The provisions of § 12 apply including in the event of gradual, total or partial replacement of the contribution levied as provided in item I, a, by the one levied on revenue or gross revenue. (Added by Constitutional Amendment 42, of 19.12.2003) (Repealed by Constitutional Amendment 103, of 2019)
§ 13. (Repealed). (Wording given by Constitutional Amendment 103, of 2019)
§ 14. The insured person shall have recognized as contribution time to the General Social Insurance Regime only the monthly period whose contribution is equal to or greater than the minimum monthly contribution required for his or her category, and the grouping of contributions is ensured. (Added by Constitutional Amendment 103, of 2019)
§ 15. The contribution provided for in item V of the main clause may have its rate fixed by ordinary law. (Added by Constitutional Amendment 132, of 2023)
§ 16. The provisions of art. 156-A, § 1º, I to VI, VIII, X to XIII, § 3º, § 5º, II to VI and IX, and §§ 6º to 11 and 13 apply to the contribution provided for in item V of the main clause. (Added by Constitutional Amendment 132, of 2023)
§ 17. The contribution provided for in item V of the main clause shall not form part of its own calculation base or of that of the taxes provided for in arts. 153, VIII, 156-A and 195, I, "b", and IV, or of the contribution to the Social Integration Program referred to in art. 239. (Added by Constitutional Amendment 132, of 2023)
§ 18. A law shall establish the cases of refund of the contribution provided for in item V of the main clause to individuals, including with respect to limits and beneficiaries, with the objective of reducing income inequalities. (Added by Constitutional Amendment 132, of 2023)
§ 19. The refund referred to in § 18 shall not be computed in the net current revenue of the Union for the purposes of the provisions of arts. 100, § 15, 166, §§ 9º, 12 and 17, and 198, § 2º. (Added by Constitutional Amendment 132, of 2023)
Section II — HEALTH
Art. 196. Health is a right of all and a duty of the State, guaranteed through social and economic policies aimed at reducing the risk of disease and other harms and at universal and equal access to the actions and services for its promotion, protection and recovery.
Art. 197. Health actions and services are of public relevance, and the Public Authorities shall provide, under the terms of the law, for their regulation, oversight and control, and their execution shall be carried out directly or through third parties and also by individuals or legal entities governed by private law.
Art. 198. Public health actions and services form part of a regionalized and hierarchical network and constitute a unified system, organized in accordance with the following guidelines: (See ADPF 672)
I - decentralization, with a single direction in each sphere of government;
II - comprehensive care, with priority for preventive activities, without prejudice to assistance services;
III - community participation.
§ 1º. The unified health system shall be financed, under the terms of art. 195, with funds from the social security budget, of the Union, the States, the Federal District and the Municipalities, in addition to other sources. (Sole paragraph renumbered as § 1º by Constitutional Amendment 29, of 2000)
§ 2º The Union, the States, the Federal District and the Municipalities shall apply, annually, in public health actions and services minimum funds derived from the application of percentages calculated on: (Included by Constitutional Amendment 29, of 2000)
I - in the case of the Union, in the manner defined under the terms of the supplementary law provided for in § 3º; (Included by Constitutional Amendment 29, of 2000)
I - in the case of the Union, the net current revenue of the respective fiscal year, which may not be less than 15% (fifteen percent); (Wording given by Constitutional Amendment 86, of 2015)
II - in the case of the States and the Federal District, the proceeds from the collection of the taxes referred to in art. 155 and the funds dealt with in arts. 157 and 159, item I, sub-item a, and item II, deducting the portions transferred to the respective Municipalities; (Included by Constitutional Amendment 29, of 2000)
II - in the case of the States and the Federal District, the proceeds from the collection of the taxes referred to in arts. 155 and 156-A and the funds dealt with in arts. 157 and 159, I, "a", and II, deducting the portions transferred to the respective Municipalities; (Wording given by Constitutional Amendment 132, of 2023)
III - in the case of the Municipalities and the Federal District, the proceeds from the collection of the taxes referred to in art. 156 and the funds dealt with in arts. 158 and 159, item I, sub-item b and § 3º. (Included by Constitutional Amendment 29, of 2000)
III - in the case of the Municipalities and the Federal District, the proceeds from the collection of the taxes referred to in arts. 156 and 156-A and the funds dealt with in arts. 158 and 159, I, "b", and § 3º. (Wording given by Constitutional Amendment 132, of 2023)
§ 3º A supplementary law, which shall be reassessed at least every five years, shall establish: (Included by Constitutional Amendment 29, of 2000) Regulation
I - the percentages dealt with in § 2º; (Included by Constitutional Amendment 29, of 2000)
I - the percentages dealt with in items II and III of § 2º; (Wording given by Constitutional Amendment 86, of 2015)
II - the criteria for apportionment of the Union's funds earmarked for health allocated to the States, the Federal District and the Municipalities, and of the States' funds allocated to their respective Municipalities, aiming at the progressive reduction of regional disparities; (Included by Constitutional Amendment 29, of 2000)
III - the rules for oversight, evaluation and control of health expenditures at the federal, state, district and municipal levels; (Included by Constitutional Amendment 29, of 2000)
IV - the rules for calculating the amount to be applied by the Union; (Included by Constitutional Amendment 29, of 2000)
IV -. (revoked) (Wording given by Constitutional Amendment 86, of 2015)
§ 4º The local managers of the unified health system may admit community health agents and endemic disease control agents by means of a public selection process, in accordance with the nature and complexity of their duties and the specific requirements for their work. (Included by Constitutional Amendment 51, of 2006)
§ 5º A federal law shall provide for the legal regime and the regulation of the activities of community health agent and endemic disease control agent. (Included by Constitutional Amendment 51, of 2006) (See Provisional Measure 297, of 2006)
§ 5º A federal law shall provide for the legal regime, the national professional minimum wage, the guidelines for the Career Plans and the regulation of the activities of community health agent and endemic disease control agent, and the Union shall, under the terms of the law, provide supplementary financial assistance to the States, the Federal District and the Municipalities for compliance with said minimum wage. (Wording given by Constitutional Amendment 63, of 2010) Regulation
§ 6º In addition to the cases provided for in § 1º of art. 41 and in § 4º of art. 169 of the Federal Constitution, a public servant who performs functions equivalent to those of a community health agent or an endemic disease control agent may lose the position in the event of noncompliance with the specific requirements, established by law, for its exercise. (Included by Constitutional Amendment 51, of 2006)
§ 7º The base pay of community health agents and endemic disease control agents is the responsibility of the Union, and it is incumbent upon the States, the Federal District and the Municipalities to establish, in addition to other consequent entitlements and advantages, incentives, allowances, bonuses and indemnities, in order to enhance the value of the work of these professionals. (Included by Constitutional Amendment 120, of 2022)
§ 8º The funds allocated to the payment of the base pay of community health agents and endemic disease control agents shall be entered in the general budget of the Union with their own exclusive appropriation. (Included by Constitutional Amendment 120, of 2022)
§ 9º The base pay of community health agents and endemic disease control agents shall not be less than 2 (two) minimum wages, transferred by the Union to the Municipalities, the States and the Federal District. (Included by Constitutional Amendment 120, of 2022)
§ 10. Community health agents and endemic disease control agents shall also have, by reason of the risks inherent in the functions performed, special retirement and, in addition to their base pay, a hazardous-conditions premium. (Included by Constitutional Amendment 120, of 2022)
§ 11. The financial resources transferred by the Union to the States, the Federal District and the Municipalities for payment of the base pay or any other advantage of community health agents and endemic disease control agents shall not be included in the calculation for purposes of the personnel expenditure limit. (Included by Constitutional Amendment 120, of 2022)
§ 12. A federal law shall establish national professional minimum wages for nurses, nursing technicians, nursing assistants and midwives, to be observed by legal entities governed by public law and by private law. (Included by Constitutional Amendment 124, of 2022)
§ 13. The Union, the States, the Federal District and the Municipalities shall, by the end of the fiscal year in which the law dealt with in § 12 of this article is published, adjust the remuneration of the positions or of the respective career plans, where they exist, so as to meet the minimum wages established for each professional category. (Included by Constitutional Amendment 124, of 2022)
§ 14. It is incumbent upon the Union, under the terms of the law, to provide supplementary financial assistance to the States, the Federal District and the Municipalities and to philanthropic entities, as well as to contracted service providers that serve at least 60% (sixty percent) of their patients through the unified health system, for compliance with the minimum wages dealt with in § 12 of this article. (Included by Constitutional Amendment 127, of 2022)
§ 15. The federal funds allocated to the payments of supplementary financial assistance to the States, the Federal District and the Municipalities and to philanthropic entities, as well as to contracted service providers that serve at least 60% (sixty percent) of their patients through the unified health system, for compliance with the minimum wages dealt with in § 12 of this article shall be entered in the general budget of the Union with their own exclusive appropriation. (Included by Constitutional Amendment 127, of 2022)
Art. 199. Health care is open to private initiative.
§ 1º - Private institutions may participate in a supplementary manner in the unified health system, according to its guidelines, by means of a public-law contract or cooperation agreement, with preference given to philanthropic and nonprofit entities.
§ 2º The allocation of public funds for aid or subsidies to for-profit private institutions is prohibited.
§ 3º The direct or indirect participation of foreign companies or capital in health care in the Country is prohibited, except in the cases provided for by law.
§ 4º The law shall provide for the conditions and requirements that facilitate the removal of human organs, tissues and substances for purposes of transplantation, research and treatment, as well as the collection, processing and transfusion of blood and its derivatives, with all forms of commercialization being prohibited.
Art. 200. The unified health system has the following powers, in addition to other duties, under the terms of the law:
I - to control and oversee procedures, products and substances of interest to health and to participate in the production of medicines, equipment, immunobiologicals, blood products and other inputs;
II - to carry out health surveillance and epidemiological surveillance actions, as well as those relating to workers' health;
III - to direct the training of human resources in the health area;
IV - to participate in the formulation of the policy and in the execution of basic sanitation actions;
V - to foster scientific and technological development in its area of activity;
V - to foster, in its area of activity, scientific and technological development and innovation; (Wording given by Constitutional Amendment 85, of 2015)
VI - to oversee and inspect foodstuffs, including control of their nutritional content, as well as beverages and water for human consumption;
VII - to participate in the control and oversight of the production, transportation, storage and use of psychoactive, toxic and radioactive substances and products;
VIII - to collaborate in the protection of the environment, including the work environment.
Section III — SOCIAL SECURITY PENSIONS
Art. 201. Social security pension plans, upon contribution, shall provide, under the terms of the law, for:
I - coverage of the events of illness, disability, death, including those resulting from work accidents, old age and imprisonment;
II - aid for the support of the dependents of low-income insured persons;
III - protection of maternity, especially of pregnant women;
IV - protection of workers in a situation of involuntary unemployment;
V - death pension of an insured person, man or woman, to the spouse or partner and dependents, in compliance with the provisions of § 5º and art. 202.
§ 1º Any person may participate in social security pension benefits, upon contribution in the manner of the pension plans.
§ 2º The adjustment of benefits is guaranteed in order to permanently preserve their real value, according to criteria defined by law.
§ 3º All contribution salaries considered in the calculation of a benefit shall be monetarily adjusted.
§ 4º The habitual earnings of the employee, under any title, shall be incorporated into the salary for purposes of social security contribution and the consequent effect on benefits, in the cases and in the manner provided by law.
§ 5º No benefit that replaces the contribution salary or the earnings from work of the insured person shall have a monthly value lower than the minimum wage.
§ 6º The Christmas bonus of retirees and pensioners shall be based on the value of the retirement pay for the month of December of each year.
§ 7º Social security pensions shall maintain collective insurance, of a supplementary and optional nature, funded by additional contributions.
§ 8º -Subsidies or aid from the Government to for-profit private pension entities are prohibited.
Art. 201. Social security pensions shall be organized in the form of a general regime, of a contributory nature and with compulsory enrollment, observing criteria that preserve financial and actuarial balance, and shall provide, under the terms of the law, for: (Wording given by Constitutional Amendment 20, of 1998) (See Constitutional Amendment 20, of 1998)
Art. 201. Social security shall be organized in the form of the General Social Security Regime, which shall be contributory and of mandatory affiliation, subject to criteria that preserve financial and actuarial balance, and shall provide, as provided by law, for: (Wording given by Constitutional Amendment 103, of 2019)
I - coverage of the events of illness, disability, death and advanced age; (Wording given by Constitutional Amendment 20, of 1998)
I - coverage of the events of temporary or permanent incapacity for work and advanced age; (Wording given by Constitutional Amendment 103, of 2019)
II - protection of maternity, especially of pregnant women; (Wording given by Constitutional Amendment 20, of 1998)
III - protection of workers in a situation of involuntary unemployment; (Wording given by Constitutional Amendment 20, of 1998)
IV - family allowance and imprisonment allowance for the dependents of low-income insured persons; (Wording given by Constitutional Amendment 20, of 1998)
V - death pension of the insured person, man or woman, to the spouse or partner and dependents, subject to the provisions of § 2. (Wording given by Constitutional Amendment 20, of 1998)
§ 1 The adoption of differentiated requirements and criteria for the grant of retirement to beneficiaries of the general social security regime is prohibited, except in the cases of activities performed under special conditions that are harmful to health or physical integrity, as defined in a complementary law. (Wording given by Constitutional Amendment 20, of 1998) (See Constitutional Amendment 20, of 1998)
§ 1 The adoption of differentiated requirements and criteria for the grant of retirement to beneficiaries of the general social security regime is prohibited, except in the cases of activities performed under special conditions that are harmful to health or physical integrity and in the case of insured persons with disabilities, under the terms defined in a complementary law. (Wording given by Constitutional Amendment 47, of 2005) (Regulation) (Effectiveness)
§ 1 The adoption of differentiated requirements or criteria for the grant of benefits is prohibited, except, under the terms of a complementary law, for the possibility of providing for an age and contribution period different from the general rule for the grant of retirement exclusively in favor of insured persons: (Wording given by Constitutional Amendment 103, of 2019)
I - with disabilities, previously submitted to a biopsychosocial assessment carried out by a multiprofessional and interdisciplinary team; (Included by Constitutional Amendment 103, of 2019)
II - whose activities are performed with effective exposure to chemical, physical and biological agents harmful to health, or a combination of such agents, with characterization by professional category or occupation being prohibited. (Included by Constitutional Amendment 103, of 2019)
§ 2 No benefit that replaces the contribution salary or the earnings from work of the insured person shall have a monthly amount lower than the minimum wage. (Wording given by Constitutional Amendment 20, of 1998)
§ 3 All contribution salaries taken into account for the calculation of benefits shall be duly adjusted, as provided by law. (Wording given by Constitutional Amendment 20, of 1998)
§ 4 The readjustment of benefits is guaranteed in order to preserve, on a permanent basis, their real value, in accordance with criteria defined by law. (Wording given by Constitutional Amendment 20, of 1998)
§ 5 Affiliation with the general social security regime, as an optional insured person, by a person participating in an own social security regime is prohibited. (Wording given by Constitutional Amendment 20, of 1998)
§ 6 The Christmas bonus of retirees and pensioners shall be based on the amount of the retirement earnings for the month of December of each year. (Wording given by Constitutional Amendment 20, of 1998)
§ 7 Retirement under the general social security regime is guaranteed, under the terms of the law, subject to the following conditions: (Wording given by Constitutional Amendment 20, of 1998)
I - thirty-five years of contribution, for men, and thirty years of contribution, for women; (Included by Constitutional Amendment 20, of 1998)
I - 65 (sixty-five) years of age, for men, and 62 (sixty-two) years of age, for women, subject to a minimum contribution period; (Wording given by Constitutional Amendment 103, of 2019)
II - sixty-five years of age, for men, and sixty years of age, for women, with the limit reduced by five years for rural workers of both sexes and for those who perform their activities under a family economy regime, including the rural producer, the prospector and the artisanal fisherman. (Included by Constitutional Amendment 20, of 1998)
II - 60 (sixty) years of age, for men, and 55 (fifty-five) years of age, for women, for rural workers and for those who perform their activities under a family economy regime, including the rural producer, the prospector and the artisanal fisherman. (Wording given by Constitutional Amendment 103, of 2019)
§ 8 The requirements referred to in item I of the preceding paragraph shall be reduced by five years for teachers who prove exclusively time of effective exercise of teaching functions in early childhood education and in elementary and secondary education. (Wording given by Constitutional Amendment 20, of 1998)
§ 8 The age requirement referred to in item I of § 7 shall be reduced by 5 (five) years for teachers who prove the time of effective exercise of teaching functions in early childhood education and in elementary and secondary education set forth in a complementary law. (Wording given by Constitutional Amendment 103, of 2019)
§ 9 For retirement purposes, reciprocal counting of the contribution period in public administration and in private activity, rural and urban, is guaranteed, in which case the various social security regimes shall compensate one another financially, in accordance with criteria established by law. (Included by Constitutional Amendment 20, of 1998)
§ 9 For retirement purposes, reciprocal counting of the contribution period between the General Social Security Regime and the own social security regimes, and among the latter, shall be guaranteed, subject to financial compensation, in accordance with the criteria established by law. (Wording given by Constitutional Amendment 103, of 2019)
§ 9-A. The time of military service performed in the activities referred to in arts. 42, 142 and 143 and the contribution period to the General Social Security Regime or to an own social security regime shall be counted reciprocally for purposes of military retirement from active duty or retirement, and financial compensation shall be due between the contribution revenues relating to military personnel and the contribution revenues to the other regimes. (Included by Constitutional Amendment 103, of 2019)
§ 10. The law shall regulate coverage of the risk of occupational accident, to be provided concurrently by the general social security regime and by the private sector. (Included by Constitutional Amendment 20, of 1998)
§ 10. A complementary law may regulate the coverage of non-programmed benefits, including those arising from occupational accidents, to be provided concurrently by the General Social Security Regime and by the private sector. (Wording given by Constitutional Amendment 103, of 2019)
§ 11. The habitual earnings of employees, under any title, shall be incorporated into the salary for purposes of social security contribution and the consequent effect on benefits, in the cases and in the manner provided by law. (Included by Constitutional Amendment 20, of 1998)
§ 12. The law shall provide for a special social security inclusion system for low-income workers, guaranteeing them access to benefits in an amount equal to one minimum wage, except for retirement by contribution period. (Included by Constitutional Amendment 41, of 12.19.2003)
§ 12. The law shall provide for a special social security inclusion system to serve low-income workers and those without income of their own who devote themselves exclusively to domestic work within their own residence, provided that they belong to low-income families, guaranteeing them access to benefits in an amount equal to one minimum wage. (Wording given by Constitutional Amendment 47, of 2005)
§ 12. The law shall establish a special social security inclusion system, with differentiated rates, to serve low-income workers, including those in a situation of informality, and those without income of their own who devote themselves exclusively to domestic work within their own residence, provided that they belong to low-income families. (Wording given by Constitutional Amendment 103, of 2019)
§ 13. The special social security inclusion system referred to in § 12 of this article shall have rates and qualifying periods lower than those in force for the other insured persons of the general social security regime. (Included by Constitutional Amendment 47, of 2005)
§ 13. The retirement granted to the insured person referred to in § 12 shall have an amount of 1 (one) minimum wage. (Wording given by Constitutional Amendment 103, of 2019)
§ 14. The counting of fictitious contribution periods for purposes of the grant of social security benefits and of reciprocal counting is prohibited. (Included by Constitutional Amendment 103, of 2019)
§ 15. A complementary law shall establish prohibitions, rules and conditions for the accumulation of social security benefits. (Included by Constitutional Amendment 103, of 2019)
§ 16. Employees of public consortia, public companies, mixed-capital companies and their subsidiaries shall be compulsorily retired, subject to completion of the minimum contribution period, upon reaching the maximum age referred to in item II of § 1 of art. 40, in the manner established by law. (Included by Constitutional Amendment 103, of 2019)
Art. 202. Retirement is guaranteed, under the terms of the law, with the benefit calculated on the average of the last thirty-six contribution salaries, monetarily adjusted month by month, and with the regularity of the readjustments of the contribution salaries proven so as to preserve their real values, subject to the following conditions:
I - at sixty-five years of age, for men, and at sixty, for women, with the age limit reduced by five years for rural workers of both sexes and for those who perform their activities under a family economy regime, including the rural producer, the prospector and the artisanal fisherman;
II - after thirty-five years of work, for men, and, after thirty, for women, or in a shorter period, if subject to work under special conditions that are harmful to health or physical integrity, as defined by law;
III - after thirty years, for male teachers, and, after twenty-five, for female teachers, for effective exercise of teaching functions.
§ 1 - Proportional retirement is permitted, after thirty years of work, for men, and, after twenty-five, for women.
§ 2 - For retirement purposes, reciprocal counting of the contribution period in public administration and in private activity, rural and urban, is guaranteed, in which case the various social security systems shall compensate one another financially, in accordance with criteria established by law.
Art. 202. The private pension regime, which is complementary in nature and organized autonomously in relation to the general social security regime, shall be optional, based on the constitution of reserves that guarantee the contracted benefit, and regulated by a complementary law. (Wording given by Constitutional Amendment 20, of 1998) (See Constitutional Amendment 20, of 1998)
§ 1 The complementary law referred to in this article shall guarantee participants in benefit plans of private pension entities full access to information relating to the management of their respective plans. (Wording given by Constitutional Amendment 20, of 1998)
§ 2° The employer's contributions, the benefits, and the contractual conditions set forth in the bylaws, regulations, and benefit plans of private pension entities shall not form part of the participants' employment contract, nor, except for benefits granted, shall they form part of the participants' remuneration, as provided by law. (Wording given by Constitutional Amendment 20, of 1998)
§ 3º The contribution of funds to a private pension entity by the Union, the States, the Federal District, and the Municipalities, their autonomous agencies, foundations, public companies, mixed-capital companies, and other public entities is prohibited, except in the capacity of sponsor, in which case their regular contribution may under no circumstances exceed that of the insured person. (Included by Constitutional Amendment 20, of 1998) (See Constitutional Amendment 20, of 1998)
§ 4º A supplementary law shall govern the relationship between the Union, the States, the Federal District, or the Municipalities, including their autonomous agencies, foundations, mixed-capital companies, and directly or indirectly controlled companies, as sponsors of closed private pension entities, and their respective closed private pension entities. (Included by Constitutional Amendment 20, of 1998)
§ 4º A supplementary law shall govern the relationship between the Union, the States, the Federal District, or the Municipalities, including their autonomous agencies, foundations, mixed-capital companies, and directly or indirectly controlled companies, as sponsors of pension benefit plans, and the supplementary pension entities. (Wording given by Constitutional Amendment 103, of 2019)
§ 5º The supplementary law referred to in the preceding paragraph shall apply, as applicable, to private companies holding permits or concessions for the provision of public services, when they are sponsors of closed private pension entities. (Included by Constitutional Amendment 20, of 1998)
§ 5º The supplementary law referred to in § 4º shall apply, as applicable, to private companies holding permits or concessions for the provision of public services, when they are sponsors of benefit plans in supplementary pension entities. (Wording given by Constitutional Amendment 103, of 2019)
§ 6º The supplementary law referred to in § 4° of this article shall establish the requirements for the appointment of the members of the boards of directors of closed private pension entities and shall govern the inclusion of participants in the collegiate bodies and decision-making instances in which their interests are the subject of discussion and deliberation. (Included by Constitutional Amendment 20, of 1998)
§ 6º A supplementary law shall establish the requirements for the appointment of the members of the boards of directors of closed supplementary pension entities established by the sponsors referred to in § 4º and shall govern the inclusion of participants in the collegiate bodies and decision-making instances in which their interests are the subject of discussion and deliberation. (Wording given by Constitutional Amendment 103, of 2019)
Section IV — SOCIAL ASSISTANCE
Art. 203. Social assistance shall be provided to whoever needs it, regardless of contribution to social security, and has the following objectives:
I - the protection of the family, maternity, childhood, adolescence, and old age;
II - support for needy children and adolescents;
III - the promotion of integration into the labor market;
IV - the habilitation and rehabilitation of persons with disabilities and the promotion of their integration into community life;
V - the guarantee of a monthly benefit of one minimum wage to persons with disabilities and to the elderly who prove that they have no means of providing for their own maintenance or of having it provided by their family, as provided by law.
VI - the reduction of the socioeconomic vulnerability of families in a situation of poverty or extreme poverty. (Included by Constitutional Amendment 114, of 2021)
Art. 204. Government actions in the area of social assistance shall be carried out with funds from the social security budget, provided for in art. 195, in addition to other sources, and organized on the basis of the following guidelines:
I - political and administrative decentralization, with coordination and general rules falling to the federal sphere and the coordination and execution of the respective programs falling to the state and municipal spheres, as well as to charitable and social assistance entities;
II - participation of the population, through representative organizations, in the formulation of policies and in the control of actions at all levels.
Sole paragraph. The States and the Federal District may earmark up to five tenths of one percent of their net tax revenue for a program to support social inclusion and advancement, and the use of these funds for the payment of the following is prohibited: (Included by Constitutional Amendment 42, of 12.19.2003)
I - personnel expenses and social charges; (Included by Constitutional Amendment 42, of 12.19.2003)
II - debt service; (Included by Constitutional Amendment 42, of 12.19.2003)
III - any other current expense not directly linked to the investments or actions supported. (Included by Constitutional Amendment 42, of 12.19.2003)
CHAPTER III — EDUCATION, CULTURE, AND SPORTS
Section I — EDUCATION
Art. 205. Education, a right of all and a duty of the State and of the family, shall be promoted and fostered with the collaboration of society, with a view to the full development of the person, his or her preparation for the exercise of citizenship, and his or her qualification for work.
Art. 206. Teaching shall be provided on the basis of the following principles:
I - equal conditions for access to and permanence in school;
II - freedom to learn, teach, research, and disseminate thought, art, and knowledge;
III - pluralism of ideas and pedagogical concepts, and coexistence of public and private teaching institutions;
IV - free public education in official establishments;
V - recognition of the value of teaching professionals, with a career plan for public school teachers guaranteed as provided by law, with a professional minimum salary and admission exclusively by public competitive examination of tests and credentials, and a single legal regime ensured for all institutions maintained by the Union;
V - recognition of the value of teaching professionals, with career plans for public school teachers guaranteed as provided by law, with a professional minimum salary and admission exclusively by public competitive examination of tests and credentials; (Wording given by Constitutional Amendment 19, of 1998)
V - recognition of the value of school education professionals, with career plans guaranteed as provided by law, with admission exclusively by public competitive examination of tests and credentials, for those in the public school systems; (Wording given by Constitutional Amendment 53, of 2006) (See Law 14.817, of 2024)
VI - democratic management of public education, as provided by law;
VII - guarantee of a standard of quality.
VIII - a national professional minimum salary for public school education professionals, as provided by federal law. (Included by Constitutional Amendment 53, of 2006)
IX - guarantee of the right to education and to lifelong learning. (Included by Constitutional Amendment 108, of 2020)
Sole paragraph. The law shall provide for the categories of workers considered basic education professionals and for the setting of a deadline for the preparation or adjustment of their career plans, within the Union, the States, the Federal District, and the Municipalities. (Included by Constitutional Amendment 53, of 2006)
Art. 207. Universities enjoy didactic-scientific, administrative, and financial and asset management autonomy, and shall comply with the principle of inseparability of teaching, research, and extension.
§ 1º Universities may admit foreign professors, technicians, and scientists, as provided by law. (Included by Constitutional Amendment 11, of 1996)
§ 2º The provisions of this article apply to scientific and technological research institutions. (Included by Constitutional Amendment 11, of 1996)
Art. 208. The duty of the State toward education shall be fulfilled by guaranteeing:
I - compulsory and free elementary education, including for those who did not have access to it at the proper age;
I - compulsory and free elementary education, with its free provision also ensured for all those who did not have access to it at the proper age; (Wording given by Constitutional Amendment 14, of 1996)
I - compulsory and free basic education from 4 (four) to 17 (seventeen) years of age, with its free provision also ensured for all those who did not have access to it at the proper age; (Wording given by Constitutional Amendment 59, of 2009) (See Constitutional Amendment 59, of 2009)
II - progressive extension of compulsory and free education to secondary education;
II - progressive universalization of free secondary education; (Wording given by Constitutional Amendment 14, of 1996)
III - specialized educational services for persons with disabilities, preferably within the regular school system;
IV - day care and preschool services for children from zero to six years of age;
IV - early childhood education, in day care and preschool, for children up to 5 (five) years of age; (Wording given by Constitutional Amendment 53, of 2006)
V - access to the highest levels of education, research, and artistic creation, according to the ability of each person;
VI - provision of regular evening education, suited to the conditions of the student;
VII - services for the student, in elementary education, through supplementary programs of teaching and school materials, transportation, food, and health care.
VII - services for the student, at all stages of basic education, through supplementary programs of teaching and school materials, transportation, food, and health care. (Wording given by Constitutional Amendment 59, of 2009)
§ 1º Access to compulsory and free education is a subjective public right.
§ 2º The failure of the Government to provide compulsory education, or its irregular provision, entails the liability of the competent authority.
§ 3º The Government shall take a census of students in elementary education, call them to enroll, and ensure, together with parents or guardians, attendance at school.
Art. 209. Education is open to private initiative, provided that the following conditions are met:
I - compliance with the general rules of national education;
II - authorization and quality assessment by the Government.
Art. 210. Minimum curricula shall be established for elementary education, so as to ensure a common basic education and respect for national and regional cultural and artistic values.
§ 1º Religious education, with optional enrollment, shall be a subject within the regular school hours of public elementary schools.
§ 2º Regular elementary education shall be provided in the Portuguese language, with indigenous communities also ensured the use of their native languages and their own learning processes.
Art. 211. The Union, the States, the Federal District, and the Municipalities shall organize their education systems in a cooperative regime.
§ 1º The Union shall organize and finance the federal education system and that of the Territories, and shall provide technical and financial assistance to the States, the Federal District, and the Municipalities for the development of their education systems and for priority service to compulsory schooling.
§ 1º The Union shall organize the federal education system and that of the Territories, shall finance federal public educational institutions, and shall perform, in educational matters, a redistributive and supplementary function, so as to guarantee equalization of educational opportunities and a minimum standard of quality of education through technical and financial assistance to the States, the Federal District, and the Municipalities; (Wording given by Constitutional Amendment 14, of 1996)
§ 2º The Municipalities shall act primarily in elementary and preschool education.
§ 2º The Municipalities shall act primarily in elementary education and early childhood education. (Wording given by Constitutional Amendment 14, of 1996)
§ 3º The States and the Federal District shall act primarily in elementary and secondary education. (Added by Constitutional Amendment 14/1996)
§ 4º In organizing their education systems, the States and the Municipalities shall define forms of collaboration so as to ensure the universalization of compulsory education. (Added by Constitutional Amendment 14/1996)
§ 4º In organizing their education systems, the Union, the States, the Federal District and the Municipalities shall define forms of collaboration so as to ensure the universalization of compulsory education. (Wording given by Constitutional Amendment 59/2009)
§ 4º In organizing their education systems, the Union, the States, the Federal District and the Municipalities shall define forms of collaboration so as to ensure the universalization, quality and equity of compulsory education. (Wording given by Constitutional Amendment 108/2020)
§ 5º Public basic education shall give priority to regular education. (Added by Constitutional Amendment 53/2006)
§ 6º The Union, the States, the Federal District and the Municipalities shall carry out redistributive action with respect to their schools. (Added by Constitutional Amendment 108/2020)
§ 7º The minimum standard of quality referred to in § 1º of this article shall take into account adequate conditions of provision and shall use as a reference the Cost per Student for Quality (CAQ), agreed upon under a collaborative arrangement as provided in a supplementary law, pursuant to the sole paragraph of art. 23 of this Constitution. (Added by Constitutional Amendment 108/2020)
Art. 212. The Union shall apply annually never less than eighteen percent, and the States, the Federal District and the Municipalities at least twenty-five percent, of the revenue resulting from taxes, including revenue from transfers, to the maintenance and development of education.
§ 1º The portion of tax revenue transferred by the Union to the States, the Federal District and the Municipalities, or by the States to their respective Municipalities, is not considered, for purposes of the calculation provided for in this article, revenue of the government making the transfer.
§ 2º For purposes of compliance with the provisions of the "caput" of this article, the federal, state and municipal education systems and the funds applied as set forth in art. 213 shall be taken into account.
§ 3º The distribution of public funds shall ensure priority to meeting the needs of compulsory education, under the terms of the national education plan.
§ 3º The distribution of public funds shall ensure priority to meeting the needs of compulsory education, as regards universalization, guarantee of a standard of quality and equity, under the terms of the national education plan. (Wording given by Constitutional Amendment 59/2009)
§ 4º The supplementary food and health care programs provided for in art. 208, VII, shall be financed with funds derived from social contributions and other budgetary resources.
§ 5º Public elementary education shall have as an additional source of financing the social contribution of the education salary (salário-educação), collected, as provided by law, from companies, which may deduct from it the amounts applied to the elementary education of their employees and dependents.
§ 5º Public elementary education shall have as an additional source of financing the social contribution of the education salary (salário-educação), collected from companies as provided by law. (Wording given by Constitutional Amendment 14/1996)
§ 5º Public basic education shall have as an additional source of financing the social contribution of the education salary (salário-educação), collected from companies as provided by law. (Wording given by Constitutional Amendment 53/2006) (See Decree 6.003/2006)
§ 6º The state and municipal shares of the revenue from the social contribution of the education salary (salário-educação) shall be distributed in proportion to the number of students enrolled in basic education in the respective public school networks. (Added by Constitutional Amendment 53/2006)
§ 7º The use of the funds referred to in the caput and in §§ 5º and 6º of this article for the payment of retirement benefits and pensions is prohibited. (Added by Constitutional Amendment 108/2020)
§ 8º In the event of the abolition or replacement of taxes, the percentages referred to in the caput of this article and in item II of the caput of art. 212-A shall be redefined so that the funds earmarked for the maintenance and development of education, as well as the funds sub-earmarked for the funds referred to in art. 212-A of this Constitution, result in applications equivalent to those previously made. (Added by Constitutional Amendment 108/2020)
§ 9º The law shall provide for rules on the oversight, evaluation and control of education expenditures at the state, district and municipal levels. (Added by Constitutional Amendment 108/2020)
Art. 212-A. The States, the Federal District and the Municipalities shall allocate part of the funds referred to in the caput of art. 212 of this Constitution to the maintenance and development of education in basic education and to the adequate remuneration of its professionals, subject to the following provisions: (Added by Constitutional Amendment 108/2020) Regulation
I - the distribution of funds and responsibilities among the Federal District, the States and their Municipalities is ensured through the establishment, within each State and the Federal District, of a Fund for the Maintenance and Development of Basic Education and the Enhancement of Education Professionals (Fundeb), of an accounting nature; (Added by Constitutional Amendment 108/2020)
II - the funds referred to in item I of the caput of this article shall be made up of 20% (twenty percent) of the funds referred to in items I, II and III of the caput of art. 155, item II of the caput of art. 157, items II, III and IV of the caput of art. 158 and sub-items "a" and "b" of item I and item II of the caput of art. 159 of this Constitution; (Added by Constitutional Amendment 108/2020)
II - the funds referred to in item I of the caput of this article shall be made up of 20% (twenty percent): (Wording given by Constitutional Amendment 132/2023)
a) of the States' shares in the tax referred to in art. 156-A; (Added by Constitutional Amendment 132/2023)
b) of the Federal District's share in the tax referred to in art. 156-A, relating to the exercise of its state-level competence, under the terms of art. 156-A, § 2º; and (Added by Constitutional Amendment 132/2023)
c) of the funds referred to in items I, II and III of the caput of art. 155, item II of the caput of art. 157, items II, III and IV of the caput of art. 158 and sub-items "a" and "b" of item I and item II of the caput of art. 159 of this Constitution; (Added by Constitutional Amendment 132/2023)
III - the funds referred to in item II of the caput of this article shall be distributed between each State and its Municipalities in proportion to the number of students in the various stages and modalities of in-person basic education enrolled in the respective networks, within the areas of priority action, as established in §§ 2º and 3º of art. 211 of this Constitution, subject to the weightings referred to in sub-item "a" of item X of the caput and in § 2º of this article; (Added by Constitutional Amendment 108/2020)
IV - the Union shall supplement the resources of the funds referred to in item II of the caput of this article; (Added by Constitutional Amendment 108/2020)
V - the supplementation by the Union shall be equivalent to at least 23% (twenty-three percent) of the total funds referred to in item II of the caput of this article, distributed as follows: (Added by Constitutional Amendment 108/2020)
a) 10 (ten) percentage points within each State and the Federal District, whenever the annual value per student (VAAF), under the terms of item III of the caput of this article, does not reach the nationally defined minimum; (Added by Constitutional Amendment 108/2020)
b) at least 10.5 (ten and five tenths) percentage points in each municipal, state or district public school network, whenever the total annual value per student (VAAT), referred to in item VI of the caput of this article, does not reach the nationally defined minimum; (Added by Constitutional Amendment 108/2020)
c) 2.5 (two and five tenths) percentage points in the public school networks that, having met the management improvement conditions provided for by law, achieve progress in indicators to be defined, relating to coverage and improvement of learning with reduction of inequalities, under the terms of the national basic education assessment system; (Added by Constitutional Amendment 108/2020)
VI - the VAAT shall be calculated, as provided in the law referred to in item X of the caput of this article, on the basis of the funds referred to in item II of the caput of this article, plus other revenues and transfers earmarked for education, subject to the provisions of § 1º and taking into account enrollments under the terms of item III of the caput of this article; (Added by Constitutional Amendment 108/2020)
VII - the funds referred to in items II and IV of the caput of this article shall be applied by the States and the Municipalities exclusively within their respective areas of priority action, as established in §§ 2º and 3º of art. 211 of this Constitution; (Added by Constitutional Amendment 108/2020)
VIII - the earmarking of funds for the maintenance and development of education established in art. 212 of this Constitution shall bear at most 30% (thirty percent) of the supplementation by the Union, the amounts provided for in item V of the caput of this article being taken into account for the purposes of this item; (Added by Constitutional Amendment 108/2020)
IX - the provisions of the caput of art. 160 of this Constitution apply to the funds referred to in items II and IV of the caput of this article, and noncompliance by the competent authority shall constitute a crime of malfeasance; (Added by Constitutional Amendment 108/2020)
X - the law shall provide, subject to the guarantees established in items I, II, III and IV of the caput and in § 1º of art. 208 and the pertinent goals of the national education plan, under the terms of art. 214 of this Constitution, for: (Added by Constitutional Amendment 108/2020)
a) the organization of the funds referred to in item I of the caput of this article and the proportional distribution of their resources, the differences and weightings regarding the annual value per student among stages, modalities, length of school day and types of educational establishment, subject to their respective specificities and the inputs necessary to guarantee their quality; (Added by Constitutional Amendment 108/2020)
b) the method of calculating the VAAF arising from item III of the caput of this article and the VAAT referred to in item VI of the caput of this article; (Added by Constitutional Amendment 108/2020)
c) the method of calculation for the distribution provided for in sub-item "c" of item V of the caput of this article; (Added by Constitutional Amendment 108/2020)
d) the transparency, monitoring, oversight and internal, external and social control of the funds referred to in item I of the caput of this article, ensuring the creation, autonomy, maintenance and consolidation of monitoring and social control councils, which may be integrated into the education councils; (Added by Constitutional Amendment 108/2020)
e) the content and frequency of the evaluation, by the responsible body, of the redistributive effects, the improvement of educational indicators and the expansion of coverage; (Added by Constitutional Amendment 108/2020)
XI - a proportion of not less than 70% (seventy percent) of each fund referred to in item I of the caput of this article, excluding the funds referred to in sub-item "c" of item V of the caput of this article, shall be allocated to the payment of basic education professionals in active service, subject, with respect to the funds provided for in sub-item "b" of item V of the caput of this article, to a minimum percentage of 15% (fifteen percent) for capital expenditures; (Added by Constitutional Amendment 108, of 2020)
XII - a specific law shall provide for the national professional minimum salary for teaching professionals of public basic education; (Added by Constitutional Amendment 108, of 2020)
XIII - the use of the funds referred to in § 5 of art. 212 of this Constitution for the Union's supplementation to Fundeb, referred to in item V of the heading of this article, is prohibited. (Added by Constitutional Amendment 108, of 2020)
XIV - in fiscal year 2025, of the supplementation referred to in item V of the heading, up to 10% (ten percent) of the amounts of each of the modalities referred to in that provision may be transferred by the Union for actions to promote the creation of full-time enrollments in public basic education, taking into account indicators of coverage, quality improvement and reduction of inequalities, with the budget classification of the transfer as Fundeb maintained, and the criteria set forth in sub-items "a", "b" and "c" of item V of this article shall not apply for purposes of this item; (Added by Constitutional Amendment 135, of 2024)
XV - as of fiscal year 2026, at least 4% (four percent) of the funds of the funds referred to in item I of the heading of this article shall be allocated by the States, the Federal District and the Municipalities to the creation of full-time enrollments in basic education, in accordance with guidelines agreed between the Union and the other entities of the Federation, until the full-time education targets established by the National Education Plan are achieved. (Added by Constitutional Amendment 135, of 2024)
§ 1 The calculation of the VAAT, referred to in item VI of the heading of this article, shall take into account, in addition to the funds provided for in item II of the heading of this article, at least the following available resources: (Added by Constitutional Amendment 108, of 2020)
I - revenues of the States, the Federal District and the Municipalities earmarked for the maintenance and development of education that are not part of the funds referred to in item I of the heading of this article; (Added by Constitutional Amendment 108, of 2020)
II - state and municipal shares of the collection of the education-salary contribution referred to in § 6 of art. 212 of this Constitution; (Added by Constitutional Amendment 108, of 2020)
III - the Union's supplementation transferred to the States, the Federal District and the Municipalities under sub-item "a" of item V of the heading of this article. (Added by Constitutional Amendment 108, of 2020)
§ 2 In addition to the weightings provided for in sub-item "a" of item X of the heading of this article, the law shall define others relating to the socioeconomic level of students and to indicators of availability of funds earmarked for education and of tax collection potential of each federated entity, as well as the time limits for their implementation. (Added by Constitutional Amendment 108, of 2020)
§ 3 A proportion of 50% (fifty percent) of the overall funds referred to in sub-item "b" of item V of the heading of this article shall be allocated to early childhood education, as provided by law. (Added by Constitutional Amendment 108, of 2020)
Art. 213. Public funds shall be allocated to public schools, and may be directed to community, religious or philanthropic schools, as defined by law, that:
I - prove their non-profit purpose and apply their financial surpluses in education;
II - ensure that their assets are allocated to another community, philanthropic or religious school, or to the Government, in the event of termination of their activities.
§ 1 The funds referred to in this article may be allocated to scholarships for elementary and secondary education, as provided by law, for those who demonstrate insufficient means, when there is a lack of places and regular courses in the public school system in the locality where the student resides, and the Government shall be required to invest, as a priority, in the expansion of its school system in that locality.
§ 2 University research and extension activities may receive financial support from the Government.
§ 2 Research, extension and innovation stimulus and promotion activities carried out by universities and/or by professional and technological education institutions may receive financial support from the Government. (Wording given by Constitutional Amendment 85, of 2015)
Art. 214. The law shall establish the national education plan, of multiyear duration, aimed at the coordination and development of education at its various levels and at the integration of Government actions leading to:
Art. 214. The law shall establish the national education plan, of ten-year duration, with the objective of coordinating the national education system under a collaborative arrangement and of defining guidelines, objectives, targets and implementation strategies to ensure the maintenance and development of education at its various levels, stages and modalities through integrated actions of the public authorities of the different federative spheres leading to: (Wording given by Constitutional Amendment 59, of 2009)
I - eradication of illiteracy;
II - universalization of school attendance;
III - improvement of the quality of education;
IV - training for work;
V - humanistic, scientific and technological advancement of the Country.
VI - establishment of a target for the application of public funds in education as a proportion of the gross domestic product. (Added by Constitutional Amendment 59, of 2009)
Section II — CULTURE
Art. 215. The State shall guarantee to all the full exercise of cultural rights and access to the sources of national culture, and shall support and encourage the appreciation and dissemination of cultural expressions.
§ 1 The State shall protect the expressions of popular, indigenous and Afro-Brazilian cultures, and those of other groups participating in the national civilizing process. Regulation
§ 2 The law shall provide for the establishment of commemorative dates of high significance for the different national ethnic segments.
§ 3 The law shall establish the National Culture Plan, of multiyear duration, aimed at the cultural development of the Country and at the integration of Government actions leading to: (Added by Constitutional Amendment 48, of 2005)
I defense and appreciation of Brazilian cultural heritage; (Added by Constitutional Amendment 48, of 2005)
II production, promotion and dissemination of cultural goods; (Added by Constitutional Amendment 48, of 2005)
III training of qualified personnel for the management of culture in its multiple dimensions; (Added by Constitutional Amendment 48, of 2005)
IV democratization of access to cultural goods; (Added by Constitutional Amendment 48, of 2005)
V appreciation of ethnic and regional diversity. (Added by Constitutional Amendment 48, of 2005)
Art. 216. Brazilian cultural heritage consists of assets of a tangible and intangible nature, taken individually or as a whole, that bear reference to the identity, action and memory of the different groups that form Brazilian society, including:
I - forms of expression;
II - ways of creating, making and living;
III - scientific, artistic and technological creations;
IV - works, objects, documents, buildings and other spaces intended for artistic and cultural expressions;
V - urban complexes and sites of historical, scenic, artistic, archaeological, paleontological, ecological and scientific value.
§ 1 The Government, with the collaboration of the community, shall promote and protect Brazilian cultural heritage by means of inventories, registrations, surveillance, heritage listing and expropriation, and other forms of safeguarding and preservation.
§ 2 The public administration is responsible, as provided by law, for the management of government documentation and for the measures to make it available for consultation by all who need it. (See Law 12.527, of 2011)
§ 3 The law shall establish incentives for the production and knowledge of cultural goods and values.
§ 4 Damage and threats to cultural heritage shall be punished, as provided by law.
§ 5 All documents and sites holding historical reminiscences of the former quilombos are hereby listed as heritage.
§ 6 The States and the Federal District may earmark to a state fund for the promotion of culture up to five tenths of one percent of their net tax revenue, for the financing of cultural programs and projects, and the application of such funds in the payment of the following is prohibited: (Added by Constitutional Amendment 42, of 12.19.2003)
I - personnel expenses and social charges; (Added by Constitutional Amendment 42, of 12.19.2003)
II - debt service; (Added by Constitutional Amendment 42, of 12.19.2003)
III - any other current expense not directly linked to the investments or actions supported. (Added by Constitutional Amendment 42, of 12.19.2003)
Art. 216-A. The National Culture System, organized under a collaborative arrangement, in a decentralized and participatory manner, establishes a process of joint management and promotion of democratic and permanent public policies on culture, agreed between the entities of the Federation and society, with the objective of promoting human, social and economic development with the full exercise of cultural rights. Added by Constitutional Amendment 71, of 2012
§ 1 The National Culture System is based on the national culture policy and its guidelines, established in the National Culture Plan, and is governed by the following principles: ( Added by Constitutional Amendment 71, of 2012)
I - diversity of cultural expressions; (Added by Constitutional Amendment 71, of 2012)
II - universalization of access to cultural goods and services; (Added by Constitutional Amendment 71, of 2012)
III - promotion of the production, dissemination and circulation of knowledge and cultural goods; (Added by Constitutional Amendment 71, of 2012)
IV - cooperation among the federated entities and the public and private agents active in the cultural field; (Added by Constitutional Amendment 71, of 2012)
V - integration and interaction in the execution of the policies, programs, projects and actions developed; (Added by Constitutional Amendment 71, of 2012)
VI - complementarity in the roles of cultural agents; (Added by Constitutional Amendment 71, of 2012)
VII - cross-cutting nature of cultural policies; (Added by Constitutional Amendment 71, of 2012)
VIII - autonomy of the federated entities and of civil society institutions; (Added by Constitutional Amendment 71, of 2012)
IX - transparency and sharing of information; (Added by Constitutional Amendment 71, of 2012)
X - democratization of decision-making processes with social participation and oversight; (Added by Constitutional Amendment 71, of 2012)
XI - coordinated and agreed decentralization of management, funds and actions; (Added by Constitutional Amendment 71, of 2012)
XII - progressive increase of the funds contained in public budgets for culture. (Added by Constitutional Amendment 71, of 2012)
§ 2 The structure of the National Culture System, in the respective spheres of the Federation, consists of: (Added by Constitutional Amendment 71, of 2012)
I - culture management bodies; (Added by Constitutional Amendment 71, of 2012)
II - cultural policy councils; (Added by Constitutional Amendment 71, of 2012)
III - culture conferences; (Added by Constitutional Amendment 71, of 2012)
IV - intergovernmental management committees; (Added by Constitutional Amendment 71, of 2012)
V - culture plans; (Added by Constitutional Amendment 71, of 2012)
VI - culture financing systems; (Added by Constitutional Amendment 71, of 2012)
VII - cultural information and indicator systems; (Added by Constitutional Amendment 71, of 2012)
VIII - training programs in the field of culture; and (Added by Constitutional Amendment 71, of 2012)
IX - sectoral culture systems. (Added by Constitutional Amendment 71, of 2012)
§ 3 A federal law shall provide for the regulation of the National Culture System, as well as its coordination with the other national systems or sectoral government policies. (Added by Constitutional Amendment 71/2012)
§ 4º The States, the Federal District and the Municipalities shall organize their respective culture systems in their own laws. (Added by Constitutional Amendment 71/2012)
Section III — SPORTS
Art. 217. It is the duty of the State to foster formal and non-formal sports practices, as a right of each person, observing:
I - the autonomy of governing sports entities and associations, as to their organization and operation;
II - the allocation of public funds to the priority promotion of educational sports and, in specific cases, to that of high-performance sports;
III - differentiated treatment for professional and non-professional sports;
IV - the protection and encouragement of sports manifestations of national creation.
§ 1º The Judiciary shall only admit actions relating to sports discipline and competitions after the instances of sports justice, regulated by law, have been exhausted.
§ 2º Sports justice shall have a maximum period of sixty days, counted from the initiation of the proceeding, to render a final decision.
§ 3º The Government shall encourage leisure as a form of social advancement.
CHAPTER IV — SCIENCE AND TECHNOLOGY
CHAPTER IV — SCIENCE, TECHNOLOGY AND INNOVATION
(Wording given by Constitutional Amendment 85/2015)
Art. 218. The State shall promote and encourage scientific development, research and technological capacity-building.
Art. 218. The State shall promote and encourage scientific development, research, scientific and technological capacity-building and innovation. (Wording given by Constitutional Amendment 85/2015)
§ 1º Basic scientific research shall receive priority treatment from the State, in view of the public good and the progress of the sciences.
§ 1º Basic scientific and technological research shall receive priority treatment from the State, in view of the public good and the progress of science, technology and innovation. (Wording given by Constitutional Amendment 85/2015)
§ 2º Technological research shall be directed predominantly toward the solution of Brazilian problems and the development of the national and regional productive system.
§ 3º The State shall support the training of human resources in the areas of science, research and technology, and shall grant special means and working conditions to those engaged in them.
§ 3º The State shall support the training of human resources in the areas of science, research, technology and innovation, including through support for technological extension activities, and shall grant special means and working conditions to those engaged in them. (Wording given by Constitutional Amendment 85/2015)
§ 4º The law shall support and encourage companies that invest in research, in the creation of technology suited to the Country, in the training and improvement of their human resources, and that adopt remuneration systems that ensure employees, separately from wages, a share in the economic gains resulting from the productivity of their work.
§ 5º The States and the Federal District may earmark a portion of their budget revenue to public entities that foster education and scientific and technological research.
§ 6º The State, in carrying out the activities provided for in the caput, shall encourage coordination among entities, both public and private, at the various levels of government. (Added by Constitutional Amendment 85/2015)
§ 7º The State shall promote and encourage the activities abroad of public science, technology and innovation institutions, with a view to carrying out the activities provided for in the caput. (Added by Constitutional Amendment 85/2015)
Art. 219. The domestic market is part of the national patrimony and shall be encouraged so as to enable cultural and socioeconomic development, the well-being of the population and the technological autonomy of the Country, under the terms of federal law.
Sole paragraph. The State shall encourage the formation and strengthening of innovation in companies, as well as, in other entities, public or private, the establishment and maintenance of technology parks and hubs and other environments that promote innovation, the activities of independent inventors, and the creation, absorption, dissemination and transfer of technology. (Added by Constitutional Amendment 85/2015)
Art. 219-A. The Union, the States, the Federal District and the Municipalities may enter into cooperation instruments with public agencies and entities and with private entities, including for the sharing of specialized human resources and installed capacity, for the execution of research, scientific and technological development and innovation projects, in exchange for financial or non-financial consideration assumed by the beneficiary entity, as provided by law. (Added by Constitutional Amendment 85/2015)
Art. 219-B. The National System of Science, Technology and Innovation (SNCTI) shall be organized under a collaborative regime among entities, both public and private, with a view to promoting scientific and technological development and innovation. (Added by Constitutional Amendment 85/2015)
§ 1º Federal law shall provide for the general rules of the SNCTI. (Added by Constitutional Amendment 85/2015)
§ 2º The States, the Federal District and the Municipalities shall legislate concurrently on their particularities. (Added by Constitutional Amendment 85/2015)
CHAPTER V — SOCIAL COMMUNICATION
Art. 220. The manifestation of thought, creation, expression and information, in any form, process or vehicle, shall not be subject to any restriction, observing the provisions of this Constitution.
§ 1º No law shall contain any provision that may constitute an obstacle to full freedom of journalistic information in any vehicle of social communication, observing the provisions of art. 5º, IV, V, X, XIII and XIV.
§ 2º Any and all censorship of a political, ideological and artistic nature is prohibited.
§ 3º It is incumbent upon federal law to:
I - regulate public entertainment and shows, it being incumbent upon the Government to inform about their nature, the age groups for which they are not recommended, and the places and times at which their presentation is inappropriate;
II - establish the legal means that guarantee individuals and families the possibility of defending themselves against radio and television programs or programming that contravene the provisions of art. 221, as well as against advertising of products, practices and services that may be harmful to health and the environment.
§ 4º Commercial advertising of tobacco, alcoholic beverages, pesticides, medicines and therapies shall be subject to legal restrictions, under the terms of item II of the preceding paragraph, and shall contain, whenever necessary, a warning about the harm resulting from their use.
§ 5º The means of social communication may not, directly or indirectly, be the object of monopoly or oligopoly.
§ 6º The publication of a printed communication vehicle does not depend on a license from any authority.
Art. 221. The production and programming of radio and television stations shall comply with the following principles:
I - preference for educational, artistic, cultural and informative purposes;
II - promotion of national and regional culture and encouragement of independent production aimed at its dissemination;
III - regionalization of cultural, artistic and journalistic production, according to percentages established by law;
IV - respect for the ethical and social values of the individual and the family.
Art. 222. Ownership of journalistic enterprises and of sound broadcasting and sound and image broadcasting enterprises is restricted to native-born Brazilians or those naturalized for more than ten years, who shall be responsible for their management and intellectual orientation.
Art. 222. Ownership of journalistic enterprises and of sound broadcasting and sound and image broadcasting enterprises is restricted to native-born Brazilians or those naturalized for more than ten years, or to legal entities incorporated under Brazilian law and headquartered in the Country. (Wording given by Constitutional Amendment 36/2002)
§ 1º - The participation of legal entities in the capital stock of journalistic or broadcasting enterprises is prohibited, except for that of political parties and of companies whose capital belongs exclusively and nominally to Brazilians.
§ 1º In any case, at least seventy percent of the total capital and of the voting capital of journalistic enterprises and of sound broadcasting and sound and image broadcasting enterprises shall belong, directly or indirectly, to native-born Brazilians or those naturalized for more than ten years, who shall mandatorily manage the activities and establish the content of the programming. (Wording given by Constitutional Amendment 36/2002)
§ 2º - The participation referred to in the preceding paragraph shall only be effected through non-voting capital and may not exceed thirty percent of the capital stock.
§ 2º Editorial responsibility and the activities of selecting and directing the programming broadcast are restricted to native-born Brazilians or those naturalized for more than ten years, in any means of social communication. (Wording given by Constitutional Amendment 36/2002)
§ 3º Electronic means of social communication, regardless of the technology used to provide the service, shall observe the principles set forth in art. 221, as provided in specific law, which shall also guarantee priority for Brazilian professionals in the execution of national productions. (Added by Constitutional Amendment 36/2002)
§ 4º Law shall regulate the participation of foreign capital in the enterprises referred to in § 1º. (Added by Constitutional Amendment 36/2002)
§ 5º Changes in the corporate control of the enterprises referred to in § 1º shall be reported to the National Congress. (Added by Constitutional Amendment 36/2002)
Art. 223. It is incumbent upon the Executive Branch to grant and renew concessions, permissions and authorizations for sound broadcasting and sound and image broadcasting services, observing the principle of complementarity of the private, public and state systems.
§ 1º The National Congress shall consider the act within the period set forth in art. 64, § 2º and § 4º, counted from receipt of the message.
§ 2º Non-renewal of a concession or permission shall depend on approval by at least two fifths of the National Congress, in a roll-call vote.
§ 3º The act of grant or renewal shall only produce legal effects after deliberation by the National Congress, as provided in the preceding paragraphs.
§ 4º Cancellation of a concession or permission, before expiration of its term, depends on a judicial decision.
§ 5º The term of a concession or permission shall be ten years for radio stations and fifteen years for television stations.
Art. 224. For the purposes of the provisions of this chapter, the National Congress shall establish, as its auxiliary body, the Social Communication Council, as provided by law.
CHAPTER VI — THE ENVIRONMENT
Art. 225. Everyone has the right to an ecologically balanced environment, which is an asset of common use by the people and essential to a healthy quality of life, and the Government and the community have the duty to defend and preserve it for present and future generations.
§ 1º To ensure the effectiveness of this right, it is incumbent upon the Government to:
I - preserve and restore essential ecological processes and provide for the ecological management of species and ecosystems; (Regulation)
II - preserve the diversity and integrity of the genetic heritage of the Country and oversee entities engaged in research and manipulation of genetic material; (Regulation)
III - define, in all units of the Federation, territorial spaces and their components to be specially protected, with alteration and suppression permitted only by law, and any use that compromises the integrity of the attributes that justify their protection being prohibited; (Regulation)
IV - require, as provided by law, for the installation of a work or activity potentially causing significant degradation of the environment, a prior environmental impact study, which shall be made public; (Regulation)
V - control the production, sale and use of techniques, methods and substances that pose a risk to life, quality of life and the environment; (Regulation)
VI - to promote environmental education at all levels of teaching and public awareness of the need to preserve the environment;
VII - to protect the fauna and the flora, with practices that endanger their ecological function, cause the extinction of species or subject animals to cruelty being prohibited, as provided by law. (Regulation)
VIII - to maintain a favorable tax regime for biofuels intended for final consumption, as provided by supplementary law, in order to ensure that they are taxed at a rate lower than that levied on fossil fuels, capable of guaranteeing a competitive differential in relation to the latter, especially with regard to the contributions referred to in subitem "b" of item I and item IV of the head provision of art. 195 and in art. 239 and to the tax referred to in item II of the head provision of art. 155 of this Constitution. (Included by Constitutional Amendment 123/2022)
VIII - to maintain a favorable tax regime for biofuels and for low-carbon hydrogen, as provided by supplementary law, in order to ensure that they are taxed at a rate lower than that levied on fossil fuels, capable of guaranteeing a competitive differential in relation to the latter, especially with regard to the contributions referred to in art. 195, I, "b", IV and V, and in art. 239 and to the taxes referred to in arts. 155, II, and 156-A. (Wording given by Constitutional Amendment 132/2023)
§ 2º Whoever exploits mineral resources shall be required to restore the degraded environment, in accordance with the technical solution required by the competent public agency, as provided by law.
§ 3º Conduct and activities considered harmful to the environment shall subject the offenders, whether individuals or legal entities, to criminal and administrative sanctions, regardless of the obligation to repair the damage caused.
§ 4º The Brazilian Amazon Forest, the Atlantic Forest, the Serra do Mar, the Pantanal of Mato Grosso and the Coastal Zone are national heritage, and their use shall take place, as provided by law, under conditions that ensure the preservation of the environment, including as regards the use of natural resources. (Regulation)
§ 5º Unoccupied public lands or lands acquired by the States through discriminatory actions that are necessary for the protection of natural ecosystems are inalienable.
§ 6º Plants operating with a nuclear reactor shall have their location defined by federal law, without which they may not be installed.
§ 7º For the purposes of the final part of item VII of § 1º of this article, sporting practices that use animals are not considered cruel, provided that they are cultural manifestations, under § 1º of art. 215 of this Federal Constitution, registered as an intangible asset forming part of the Brazilian cultural heritage, and they shall be regulated by a specific law that ensures the welfare of the animals involved. (Included by Constitutional Amendment 96/2017)
CHAPTER VII — THE FAMILY, THE CHILD, THE ADOLESCENT AND THE ELDERLY
The Family, the Child, the Adolescent, the Young Person and the Elderly
(Wording given by Constitutional Amendment 65/2010)
Art. 226. The family, the foundation of society, shall enjoy special protection from the State.
§ 1º Marriage is civil and its celebration is free of charge.
§ 2º Religious marriage has civil effects, under the terms of the law.
§ 3º For purposes of protection by the State, the stable union between a man and a woman is recognized as a family unit, and the law shall facilitate its conversion into marriage. (Regulation)
§ 4º The community formed by either parent and their descendants is also considered a family unit.
§ 5º The rights and duties relating to the marital partnership are exercised equally by the man and the woman.
§ 6º Civil marriage may be dissolved by divorce, after prior judicial separation for more than one year in the cases expressly provided by law, or proven de facto separation for more than two years.
§ 6º Civil marriage may be dissolved by divorce. (Wording given by Constitutional Amendment 66/2010)
§ 7º Based on the principles of human dignity and responsible parenthood, family planning is a free decision of the couple, and the State shall provide educational and scientific resources for the exercise of this right, with any coercive form on the part of official or private institutions being prohibited. Regulation
§ 8º The State shall ensure assistance to the family in the person of each of its members, creating mechanisms to curb violence within family relationships.
Art. 227. It is the duty of the family, society and the State to ensure to the child and the adolescent, with absolute priority, the right to life, health, food, education, leisure, professional training, culture, dignity, respect, freedom and family and community life, and to protect them from all forms of neglect, discrimination, exploitation, violence, cruelty and oppression.
Art. 227. It is the duty of the family, society and the State to ensure to the child, the adolescent and the young person, with absolute priority, the right to life, health, food, education, leisure, professional training, culture, dignity, respect, freedom and family and community life, and to protect them from all forms of neglect, discrimination, exploitation, violence, cruelty and oppression. (Wording given by Constitutional Amendment 65/2010)
§ 1º - The State shall promote full health care programs for the child and the adolescent, with the participation of non-governmental entities being permitted and in compliance with the following precepts:
§ 1º The State shall promote full health care programs for the child, the adolescent and the young person, with the participation of non-governmental entities being permitted, through specific policies and in compliance with the following precepts: (Wording given by Constitutional Amendment 65/2010)
I - allocation of a percentage of the public resources intended for health to maternal and child care;
II - creation of prevention and specialized care programs for persons with physical, sensory or mental disabilities, as well as programs for the social integration of adolescents with disabilities, through training for work and community life, and facilitation of access to collective goods and services, with the elimination of prejudice and architectural obstacles.
II - creation of prevention and specialized care programs for persons with physical, sensory or mental disabilities, as well as programs for the social integration of adolescents and young persons with disabilities, through training for work and community life, and facilitation of access to collective goods and services, with the elimination of architectural obstacles and of all forms of discrimination. (Wording given by Constitutional Amendment 65/2010)
§ 2º The law shall provide for standards for the construction of public places and buildings for public use and for the manufacture of public transportation vehicles, in order to guarantee adequate access to persons with disabilities.
§ 3º The right to special protection shall cover the following aspects:
I - a minimum age of fourteen years for admission to work, subject to the provisions of art. 7º, XXXIII;
II - guarantee of social security and labor rights;
III - guarantee of access to school for the adolescent worker;
III - guarantee of access to school for the adolescent and young worker; (Wording given by Constitutional Amendment 65/2010)
IV - guarantee of full and formal knowledge of the attribution of an infraction, equality in the procedural relationship and technical defense by a qualified professional, as provided by the specific guardianship legislation;
V - compliance with the principles of brevity, exceptionality and respect for the peculiar condition of a developing person, when any measure depriving of liberty is applied;
VI - encouragement by the Government, through legal assistance, tax incentives and subsidies, under the terms of the law, of the taking in, in the form of custody, of orphaned or abandoned children or adolescents;
VII - prevention and specialized care programs for children and adolescents dependent on narcotics and related drugs.
VII - prevention and specialized care programs for children, adolescents and young persons dependent on narcotics and related drugs. (Wording given by Constitutional Amendment 65/2010)
§ 4º The law shall severely punish the abuse, violence and sexual exploitation of children and adolescents.
§ 5º Adoption shall be assisted by the Government, as provided by law, which shall establish the cases and conditions for its implementation by foreigners.
§ 6º Children, whether or not born of the marital relationship, or adopted, shall have the same rights and qualifications, and any discriminatory designations relating to filiation are prohibited.
§ 7º In addressing the rights of the child and the adolescent, the provisions of art. 204 shall be taken into consideration.
§ 8º The law shall establish: (Included by Constitutional Amendment 65/2010)
I - the youth statute, intended to regulate the rights of young persons; (Included by Constitutional Amendment 65/2010)
II - the national youth plan, with a ten-year duration, aimed at coordinating the various spheres of government for the implementation of public policies. (Included by Constitutional Amendment 65/2010)
Art. 228. Persons under eighteen years of age are not criminally liable and are subject to the rules of special legislation.
Art. 229. Parents have the duty to assist, raise and educate their minor children, and adult children have the duty to help and support their parents in old age, need or illness.
Art. 230. The family, society and the State have the duty to support elderly persons, ensuring their participation in the community, defending their dignity and welfare and guaranteeing them the right to life.
§ 1º Programs to support the elderly shall be carried out preferably in their homes.
§ 2º Persons over sixty-five years of age are guaranteed free urban public transportation.
CHAPTER VIII — INDIANS
Art. 231. Indians are recognized their social organization, customs, languages, beliefs and traditions, and their original rights over the lands they traditionally occupy, and the Union shall demarcate those lands, and protect and ensure respect for all their property. Regulation
§ 1º Lands traditionally occupied by Indians are those inhabited by them on a permanent basis, those used for their productive activities, those indispensable to the preservation of the environmental resources necessary for their welfare and those necessary for their physical and cultural reproduction, according to their uses, customs and traditions.
§ 2º Lands traditionally occupied by Indians are intended for their permanent possession, and they are entitled to the exclusive usufruct of the riches of the soil, rivers and lakes existing therein.
§ 3º The use of water resources, including energy potential, and the prospecting and mining of mineral riches on indigenous lands may only be carried out with the authorization of the National Congress, after hearing the affected communities, which are ensured a share in the results of the mining, as provided by law.
§ 4º The lands referred to in this article are inalienable and non-transferable, and the rights over them are not subject to any statute of limitations.
§ 5º The removal of indigenous groups from their lands is prohibited, except, "ad referendum" of the National Congress, in the event of a catastrophe or epidemic that endangers their population, or in the interest of the sovereignty of the Country, after deliberation by the National Congress, with their immediate return being guaranteed, in any event, as soon as the risk ceases.
§ 6º Acts whose purpose is the occupation, dominion and possession of the lands referred to in this article, or the exploitation of the natural riches of the soil, rivers and lakes existing therein, are null and void and extinguished, and produce no legal effects, except in the case of a relevant public interest of the Union, as provided by supplementary law, and such nullity and extinction do not give rise to a right to compensation or to actions against the Union, except, as provided by law, with regard to improvements resulting from good-faith occupation.
§ 7º The provisions of art. 174, § 3º and § 4º do not apply to indigenous lands.
Art. 232. Indians, their communities and organizations are legitimate parties to bring suit in defense of their rights and interests, with the Public Prosecutor's Office intervening in all acts of the proceedings.
TITLE IX — General Constitutional Provisions
Art. 233. For the purposes of art. 7, XXIX, the rural employer shall prove, every five years, before the Labor Courts, compliance with its labor obligations toward the rural employee, in the presence of the employee and of the employee's union representative. (Repealed by Constitutional Amendment 28, of 05/25/2000)
§ 1 Once compliance with the obligations mentioned in this article has been proven, the employer is exempt from any burden arising from those obligations in the respective period. If the employee and the employee's representative do not agree with the employer's proof, the Labor Courts shall resolve the dispute. (Repealed by Constitutional Amendment 28, of 05/25/2000)
§ 2 The employee retains, in any event, the right to claim in court the credits the employee believes to exist in relation to the last five years. (Repealed by Constitutional Amendment 28, of 05/25/2000)
§ 3 The proof mentioned in this article may be made within a period of less than five years, at the employer's discretion. (Repealed by Constitutional Amendment 28, of 05/25/2000)
Art. 234. The Union is prohibited from assuming, directly or indirectly, as a result of the creation of a State, charges relating to expenses with inactive personnel and to charges and amortization of the domestic or foreign debt of the public administration, including the indirect administration.
Art. 235. During the first ten years following the creation of a State, the following basic rules shall be observed:
I - the Legislative Assembly shall be composed of seventeen Deputies if the population of the State is less than six hundred thousand inhabitants, and of twenty-four if equal to or greater than that number, up to one million five hundred thousand;
II - the Government shall have no more than ten Secretariats;
III - the Court of Accounts shall have three members, appointed by the elected Governor from among Brazilians of proven integrity and notable knowledge;
IV - the Court of Justice shall have seven Appellate Judges;
V - the first Appellate Judges shall be appointed by the elected Governor, chosen as follows:
a) five from among judges over thirty-five years of age, serving in the area of the new State or of the original State;
b) two from among prosecutors, under the same conditions, and attorneys of proven integrity and legal knowledge, with at least ten years of professional practice, following the procedure established in the Constitution;
VI - in the case of a State arising from a Federal Territory, the first five Appellate Judges may be chosen from among trial judges from any part of the Country;
VII - in each Judicial District, the first Trial Judge, the first Prosecutor and the first Public Defender shall be appointed by the elected Governor after a public competitive examination of tests and credentials;
VIII - until the promulgation of the State Constitution, attorneys of notable knowledge, at least thirty-five years of age, appointed by the elected Governor and dismissible "ad nutum", shall be in charge of the Attorney General's Office, the Office of the General Counsel and the Public Defender General's Office of the State;
IX - if the new State results from the transformation of a Federal Territory, the transfer of financial charges from the Union for the payment of opting employees who belonged to the Federal Administration shall occur as follows:
a) in the sixth year after installation, the State shall assume twenty percent of the financial charges to cover the payment of public employees, with the remainder still under the responsibility of the Union;
b) in the seventh year, the State's charges shall be increased by thirty percent and, in the eighth, by the remaining fifty percent;
X - the appointments following the first ones, for the positions mentioned in this article, shall be governed by the State Constitution;
XI - budgetary expenses with personnel may not exceed fifty percent of the State's revenue.
Art. 236. Notarial and registry services are performed on a private basis, by delegation of the Government. (Regulation)
§ 1 Law shall regulate the activities, govern the civil and criminal liability of notaries, registrars and their agents, and define the oversight of their acts by the Judiciary.
§ 2 Federal law shall establish general rules for setting fees for acts performed by notarial and registry services. (Regulation)
§ 3 Entry into notarial and registry activity depends on a public competitive examination of tests and credentials, and no office may remain vacant, without the opening of an examination for appointment or transfer, for more than six months.
Art. 237. Oversight and control of foreign trade, essential to the defense of national treasury interests, shall be exercised by the Ministry of Finance.
Art. 238. The law shall regulate the sale and resale of petroleum fuels, fuel alcohol and other fuels derived from renewable raw materials, respecting the principles of this Constitution.
Art. 239. The revenue from contributions to the Social Integration Program, created by Complementary Law 7, of September 7, 1970, and to the Public Employee Asset Formation Program, created by Complementary Law 8, of December 3, 1970, shall, as of the promulgation of this Constitution, finance, under the terms provided by law, the unemployment insurance program and the allowance referred to in § 3 of this article. (Regulation)
Art. 239. The revenue from contributions to the Social Integration Program, created by Complementary Law 7, of September 7, 1970, and to the Public Employee Asset Formation Program, created by Complementary Law 8, of December 3, 1970, shall, as of the promulgation of this Constitution, finance, under the terms provided by law, the unemployment insurance program, other social security actions and the allowance referred to in § 3 of this article. (Wording given by Constitutional Amendment 103, of 2019)
§ 1 Of the resources mentioned in the "caput" of this article, at least forty percent shall be allocated to finance economic development programs, through the Banco Nacional de Desenvolvimento Econômico e Social, with remuneration criteria that preserve their value.
§ 1 Of the resources mentioned in the caput, at least 28% (twenty-eight percent) shall be allocated to the financing of economic development programs, through the Banco Nacional de Desenvolvimento Econômico e Social, with remuneration criteria that preserve their value. (Wording given by Constitutional Amendment 103, of 2019)
§ 2 The accumulated assets of the Social Integration Program and of the Public Employee Asset Formation Program are preserved, maintaining the withdrawal criteria in the situations provided for in the specific laws, except for withdrawal by reason of marriage, and the distribution of the revenue referred to in the "caput" of this article for deposit in the individual accounts of participants is prohibited.
§ 3 Employees who receive from employers that contribute to the Social Integration Program or to the Public Employee Asset Formation Program up to two minimum wages in monthly remuneration are guaranteed the payment of one annual minimum wage, with the earnings of the individual accounts included in this amount, in the case of those who already participated in those programs, up to the date of promulgation of this Constitution.
§ 3 Employees who receive from employers that contribute to the Social Integration Program or to the Public Employee Asset Formation Program monthly remuneration of up to 2 (two) times the minimum wage of the base year for payment in 2025, adjusted, as of 2026, by the annual variation of the National Consumer Price Index (INPC), calculated and published by the Fundação Instituto Brasileiro de Geografia e Estatística (IBGE), or of another index that may replace it, accumulated in the second fiscal year preceding that of payment of the benefit, are guaranteed the payment of 1 (one) annual minimum wage, with the earnings of the individual accounts included in that amount, in the case of those who already participated in those Programs, up to the date of promulgation of this Constitution. (Wording given by Constitutional Amendment 135, of 2024)
§ 3-A. The eligibility threshold for the benefit referred to in § 3 of this article shall not be less than the amount equivalent to the minimum wage of the period worked multiplied by the factor of 1.5 (one and five tenths). (Included by Constitutional Amendment 135, of 2024)
§ 4 The financing of unemployment insurance shall receive an additional contribution from a company whose workforce turnover rate exceeds the average turnover rate of its sector, as established by law.
§ 5 The economic development programs financed under § 1 and their results shall be assessed annually and published in electronic media and presented at a meeting of the permanent joint committee referred to in § 1 of art. 166. (Included by Constitutional Amendment 103, of 2019)
Art. 240. The current compulsory contributions of employers on the payroll, allocated to private social service and vocational training entities linked to the union system, are excepted from the provisions of art. 195.
Art. 241. The principle of art. 39, § 1, corresponding to the careers governed by art. 135 of this Constitution, applies to career police chiefs.
Art. 241. The Union, the States, the Federal District and the Municipalities shall regulate by law public consortia and cooperation agreements among the federated entities, authorizing the associated management of public services, as well as the total or partial transfer of charges, services, personnel and assets essential to the continuity of the transferred services. (Wording given by Constitutional Amendment 19, of 1998)
Art. 242. The principle of art. 206, IV, does not apply to official educational institutions created by state or municipal law and existing on the date of promulgation of this Constitution that are not wholly or predominantly maintained with public funds.
§ 1 The teaching of the History of Brazil shall take into account the contributions of the different cultures and ethnic groups to the formation of the Brazilian people.
§ 2 Colégio Pedro II, located in the city of Rio de Janeiro, shall be maintained within the federal sphere.
Art. 243. Tracts of land in any region of the Country where illegal cultivation of psychotropic plants is found shall be immediately expropriated and specifically allocated to the settlement of colonists, for the cultivation of food and medicinal products, without any compensation to the owner and without prejudice to other penalties provided by law.
Sole paragraph. Any and all assets of economic value seized as a result of illicit trafficking in narcotics and related drugs shall be confiscated and shall revert to the benefit of institutions and personnel specialized in the treatment and recovery of addicts and to the equipping and funding of activities of oversight, control, prevention and repression of the crime of trafficking in those substances.
Art. 243. Rural and urban properties in any region of the Country where illegal cultivation of psychotropic plants or the exploitation of slave labor, as defined by law, is found shall be expropriated and allocated to agrarian reform and to low-income housing programs, without any compensation to the owner and without prejudice to other penalties provided by law, observing, where applicable, the provisions of art. 5. (Wording given by Constitutional Amendment 81, of 2014)
Sole paragraph. Any and all assets of economic value seized as a result of illicit trafficking in narcotics and related drugs and of the exploitation of slave labor shall be confiscated and shall revert to a special fund with a specific allocation, as provided by law. (Wording given by Constitutional Amendment 81, of 2014)
Art. 244. The law shall provide for the adaptation of currently existing public ways, buildings for public use, and public transportation vehicles in order to ensure adequate access for persons with disabilities, as provided in art. 227, § 2.
Art. 245. The law shall provide for the cases and conditions in which the Government shall render assistance to the needy heirs and dependents of persons victimized by an intentional crime, without prejudice to the civil liability of the perpetrator of the unlawful act.
Art.246. The adoption of a provisional measure to regulate an article of the Constitution whose wording has been amended by means of an amendment promulgated from 1995 onward is prohibited. (Included by Constitutional Amendment 6, of 1995)
Art. 246. The adoption of a provisional measure to regulate an article of the Constitution whose wording has been amended by means of an amendment promulgated from 1995 onward is prohibited. (Included by Constitutional Amendment 7, of 1995)
Art. 246. The adoption of a provisional measure to regulate an article of the Constitution whose wording has been amended by means of an amendment promulgated between January 1, 1995 and the promulgation of this amendment, inclusive, is prohibited. (Wording given by Constitutional Amendment 32, of 2001)
Art. 247. The laws provided for in item III of § 1 of art. 41 and in § 7 of art. 169 shall establish special criteria and guarantees for the loss of office by a tenured public servant who, as a result of the duties of his or her permanent position, performs activities exclusive to the State. (Included by Constitutional Amendment 19, of 1998)
Sole paragraph. In the event of insufficient performance, the loss of office shall occur only by means of an administrative proceeding in which the servant is assured the right to be heard and a full defense. (Included by Constitutional Amendment 19, of 1998)
Art. 248. Benefits paid, under any title, by the body responsible for the general social security system, even if charged to the National Treasury, and those not subject to the maximum value limit set for benefits granted under that system, shall observe the limits set in art. 37, XI. (Included by Constitutional Amendment 20, of 1998)
Art. 249. For the purpose of ensuring funds for the payment of retirement benefits and pensions granted to their respective servants and their dependents, in addition to the funds of their respective treasuries, the Union, the States, the Federal District, and the Municipalities may establish funds composed of resources derived from contributions and of property, rights, and assets of any nature, by means of a law that shall provide for the nature and administration of those funds. (Included by Constitutional Amendment 20, of 1998)
Art. 250. For the purpose of ensuring funds for the payment of benefits granted under the general social security system, in addition to the funds from its own collections, the Union may establish a fund composed of property, rights, and assets of any nature, by means of a law that shall provide for the nature and administration of that fund. (Included by Constitutional Amendment 20, of 1998)
Brasília, October 5, 1988.
Ulysses Guimarães
, President - Mauro Benevides, 1st Vice President - Jorge Arbage, 2nd Vice President - Marcelo Cordeiro, 1st Secretary - Mário Maia, 2nd Secretary - Arnaldo Faria de Sá, 3rd Secretary - Benedita da Silva, 1st Alternate Secretary - Luiz Soyer, 2nd Alternate Secretary - Sotero Cunha, 3rd Alternate Secretary - Bernardo Cabral, General Rapporteur - Adolfo Oliveira, Deputy Rapporteur - Antônio Carlos Konder Reis, Deputy Rapporteur - José Fogaça, Deputy Rapporteur - 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.
This text does not replace the text published in the D.O.U. of 10.5.1988.
TRANSITIONAL CONSTITUTIONAL PROVISIONS ACT
(See Constitutional Amendment 132, of 2023) Effective Date
Art. 1. The President of the Republic, the President of the Supremo Tribunal Federal and the members of the National Congress shall take the oath to uphold, defend and comply with the Constitution, at the act and on the date of its promulgation.
Art. 2. On September 7, 1993, the electorate shall define, by plebiscite, the form (republic or constitutional monarchy) and the system of government (parliamentary or presidential) that are to be in force in the Country. (See Constitutional Amendment 2, of 1992)
§ 1 Free dissemination of these forms and systems shall be ensured at no cost, through the mass communication media that are concessionaires of a public service.
§ 2 Once the Constitution is promulgated, the Superior Electoral Court shall issue the rules regulating this article.
Art. 3. The constitutional revision shall be carried out after five years, counted from the promulgation of the Constitution, by the vote of an absolute majority of the members of the National Congress, in a unicameral session.
Art. 4. The term of office of the current President of the Republic shall end on March 15, 1990.
§ 1 The first election for President of the Republic after the promulgation of the Constitution shall be held on November 15, 1989, and the provisions of art. 16 of the Constitution shall not apply to it.
§ 2 The current representation of the States and of the Federal District in the Chamber of Deputies is guaranteed against reduction.
§ 3º The terms of office of the Governors and Vice-Governors elected on November 15, 1986 shall end on March 15, 1991.
§ 4º The terms of office of the current Mayors, Vice-Mayors and City Council Members shall end on January 1, 1989, upon the swearing-in of those elected.
Art. 5º. The provisions of art. 16 and the rules of art. 77 of the Constitution shall not apply to the elections scheduled for November 15, 1988.
§ 1º For the elections of November 15, 1988, electoral domicile in the electoral district shall be required for at least the four months preceding the election, and candidates who meet this requirement, having satisfied the other requirements of the law, may have their registration effected by the Electoral Courts after the promulgation of the Constitution.
§ 2º In the absence of a specific legal rule, the Tribunal Superior Eleitoral shall issue the rules necessary for holding the 1988 elections, with due regard for the legislation in force.
§ 3º Current federal and state legislators elected Vice-Mayors, if called upon to perform the function of Mayor, shall not lose their legislative mandate.
§ 4º The number of city council members per municipality shall be set, for the representation to be elected in 1988, by the respective Tribunal Regional Eleitoral, with due regard for the limits stipulated in art. 29, IV, of the Constitution.
§ 5º - For the elections of November 15, 1988, except for those already holding elective office, the spouse and the relatives by blood or marriage, up to the second degree, or by adoption, of the President of the Republic, of a State Governor, of 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 territory under the jurisdiction of the officeholder.
Art. 6º. Within six months after the promulgation of the Constitution, federal legislators, gathered in a number of no fewer than thirty, may apply to the Tribunal Superior Eleitoral for the registration of a new political party, attaching to the application the manifesto, the bylaws and the program, duly signed by the applicants.
§ 1º Provisional registration, which shall be granted forthwith by the Tribunal Superior Eleitoral under this article, confers on the new party all the rights, duties and prerogatives of the existing parties, including the right to take part, under its own label, in the elections to be held within the twelve months following its formation.
§ 2º The new party shall automatically lose its provisional registration if, within twenty-four months from its formation, it does not obtain definitive registration with the Tribunal Superior Eleitoral, as provided by law.
Art. 7º. Brazil shall advocate the formation of an international human rights court.
Art. 8º. Amnesty is granted to those who, in the period from September 18, 1946 until the date of promulgation of the Constitution, were affected, as a result of exclusively political motivation, by acts of exception, whether institutional or complementary, to those covered by Legislative Decree 18, of December 15, 1961, and to those affected by Decree-Law 864, of September 12, 1969, and promotions in retired status are guaranteed to the position, employment, rank or grade to which they would have been entitled had they been in active service, in accordance with the periods of permanence in active service provided for in the laws and regulations in force, with due regard for the characteristics and peculiarities of the careers of civil and military public servants and in observance of the respective legal regimes. (Regulation)
§ 1º The provisions of this article shall produce financial effects only from the promulgation of the Constitution, and retroactive remuneration of any kind is prohibited.
§ 2º The benefits established in this article are guaranteed to private-sector workers, union officers and union representatives who, for exclusively political reasons, were punished, dismissed or compelled to leave the paid activities they performed, as well as to those who were prevented from carrying on professional activities as a result of overt pressure or secret official measures.
§ 3º Citizens who were prevented from carrying on a specific professional activity in civilian life as a result of Restricted Ordinances of the Ministry of Aeronautics No. S-50-GM5, of June 19, 1964, and No. S-285-GM5 shall be granted reparation of an economic nature, as provided by a law initiated by the National Congress and to take effect within twelve months from the promulgation of the Constitution.
§ 4º For those who, by force of institutional acts, served without pay in the elective office of city council member, the respective periods shall be counted for purposes of retirement in the public service and social security.
§ 5º The amnesty granted under this article applies to civil public servants and to employees at all levels of government or in their foundations, public companies or mixed-capital companies under state control, except in the military Ministries, who were punished or dismissed for professional activities interrupted by virtue of a decision of their workers, as well as as a result of Decree-Law 1.632, of August 4, 1978, or for exclusively political reasons, and the readmission of those affected from 1979 onward is guaranteed, subject to the provisions of § 1º.
Art. 9º. Those who, for exclusively political reasons, had their mandates revoked or their political rights suspended in the period from July 15 to December 31, 1969, by act of the then President of the Republic, may apply to the Supremo Tribunal Federal for recognition of the rights and advantages interrupted by the punitive acts, provided they prove that such acts were tainted by a serious defect.
Sole paragraph. The Supremo Tribunal Federal shall render its decision within one hundred and twenty days from the application of the interested party.
Art. 10. Until the complementary law referred to in art. 7º, I, of the Constitution is promulgated:
I - the protection referred to therein is limited to an increase, to four times, of the percentage provided for in art. 6º, "caput" and § 1º, of Law 5.107, of September 13, 1966;
II - arbitrary dismissal or dismissal without just cause is prohibited:
a) of an employee elected to a management position in internal accident prevention committees, from the registration of his or her candidacy until one year after the end of his or her term;
b) of a pregnant employee, from the confirmation of pregnancy until five months after childbirth. (See Complementary Law 146, of 2014)
§ 1º Until the law regulates the provisions of art. 7º, XIX, of the Constitution, the period of paternity leave referred to in that item is five days.
§ 2º Until further legal provision, the collection of contributions to fund the activities of rural unions shall be made together with the collection of the rural land tax, by the same collecting agency.
§ 3º Upon the first proof of compliance with labor obligations by the rural employer, in the manner of art. 233, after the promulgation of the Constitution, the regularity of the contract and of the updating of labor obligations for the entire period shall be certified before the Labor Courts.
Art. 11. Each Legislative Assembly, with constituent powers, shall draft the Constitution of the State within one year from the promulgation of the Federal Constitution, in compliance with the principles of the latter.
Sole paragraph. Once the Constitution of the State has been promulgated, the City Council shall, within six months, vote on the respective Organic Law, in two rounds of debate and voting, with due regard for the provisions of the Federal Constitution and the State Constitution.
Art. 12. Within ninety days of the promulgation of the Constitution, a Territorial Studies Commission shall be created, with ten members appointed by the National Congress and five by the Executive Branch, for the purpose of presenting studies on the national territory and preliminary bills concerning new territorial units, notably in the Legal Amazon and in areas pending resolution.
§ 1º Within one year, the Commission shall submit the results of its studies to the National Congress for consideration, under the Constitution, within the subsequent twelve months, and shall be dissolved immediately thereafter.
§ 2º The States and Municipalities shall, within three years from the promulgation of the Constitution, carry out, by agreement or arbitration, the demarcation of their currently disputed boundary lines, and for this purpose may make alterations and compensations of area that take account of natural features, historical criteria, administrative convenience and the convenience of the border populations.
§ 3º Upon request of the interested States and Municipalities, the Union may take charge of the demarcation work.
§ 4º If, after the period of three years from the promulgation of the Constitution, the demarcation work has not been completed, the Union shall determine the limits of the disputed areas.
§ 5º The current limits of the State of Acre with the States of Amazonas and Rondônia are recognized and ratified, in accordance with the cartographic and geodesic surveys carried out by the Tripartite Commission composed of representatives of the States and of the specialized technical services of the Instituto Brasileiro de Geografia e Estatística.
Art. 13. The State of Tocantins is created, by the separation of the area described in this article, and shall be installed on the forty-sixth day after the election provided for in § 3º, but not before January 1, 1989.
§ 1º The State of Tocantins is part of the North Region and borders 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, retaining to the east, north and west the current boundaries of Goiás with the States of Bahia, Piauí, Maranhão, Pará and Mato Grosso.
§ 2º The Executive Branch shall designate one of the cities of the State as its provisional Capital until the Constituent Assembly approves the definitive seat of government.
§ 3º The Governor, the Vice-Governor, the Senators, the Federal Deputies and the State Deputies shall be elected, in a single round, within seventy-five days after the promulgation of the Constitution, but not before November 15, 1988, at the discretion of the Tribunal Superior Eleitoral, in compliance with, among others, the following rules:
I - the deadline for party affiliation of candidates shall close seventy-five days before the date of the elections;
II - the dates of the regional party conventions to decide on coalitions and the selection of candidates, of the filing of the application for registration of the selected candidates and of the other legal procedures shall be set, in a special calendar, by the Electoral Courts;
III - holders of state or municipal offices who have not definitively left them seventy-five days before the date of the elections provided for in this paragraph are ineligible;
IV - the current regional directorates of the political parties of the State of Goiás are maintained, and the national executive committees shall designate provisional committees in the State of Tocantins, under the terms and for the purposes provided by law.
§ 4º The terms of office of the Governor, the Vice-Governor, and the Federal and State Deputies elected in the manner of the preceding paragraph shall expire concurrently with those of the other units of the Federation; the term of the elected Senator who received the fewest votes shall expire on that same occasion, and the terms of the other two together with those of the Senators elected in 1986 in the other States.
§ 5º The State Constituent Assembly shall be installed on the forty-sixth day after the election of its members, but not before January 1, 1989, under the presidency of the President of the Tribunal Regional Eleitoral of the State of Goiás, and shall, on the same date, swear in the elected Governor and Vice-Governor.
§ 6º The legal rules governing the division of the State of Mato Grosso shall apply, where appropriate, to the creation and installation of the State of Tocantins, subject to the provisions of art. 234 of the Constitution.
§ 7 The State of Goiás is released from the debts and charges arising from undertakings in the territory of the new State, and the Union is authorized, at its discretion, to assume such debts.
Art. 14. The Federal Territories of Roraima and Amapá are transformed into Federated States, with their current geographic boundaries maintained.
§ 1 The installation of the States shall take place upon the inauguration of the governors elected in 1990.
§ 2 The rules and criteria followed in the creation of the State of Rondônia shall apply to the transformation and installation of the States of Roraima and Amapá, subject to the provisions of the Constitution and of this Act.
§ 3 The President of the Republic, within forty-five days after the promulgation of the Constitution, shall submit to the Federal Senate for consideration the names of the governors of the States of Roraima and Amapá who shall exercise the Executive Power until the installation of the new States upon the inauguration of the elected governors.
§ 4 Until the transformation into States is completed, under the terms of this article, the Federal Territories of Roraima and Amapá shall benefit from the transfer of funds provided for in arts. 159, I, "a", of the Constitution, and 34, § 2, II, of this Act.
Art. 15. The Federal Territory of Fernando de Noronha is abolished, and its area is reincorporated into the State of Pernambuco.
Art. 16. Until the provisions of art. 32, § 2, of the Constitution take effect, it shall be incumbent upon the President of the Republic, with the approval of the Federal Senate, to appoint the Governor and the Vice-Governor of the Federal District.
§ 1 The powers of the Legislative Chamber of the Federal District, until it is installed, shall be exercised by the Federal Senate.
§ 2 The accounting, financial, budgetary, operational and property oversight of the Federal District, until the Legislative Chamber is installed, shall be exercised by the Federal Senate, through external control, with the assistance of the Court of Accounts of the Federal District, in compliance with the provisions of art. 72 of the Constitution.
§ 3 The property of the Federal District includes such property as may be assigned to it by the Union as provided by law.
Art. 17. Salaries, remuneration, benefits and additional payments, as well as retirement benefits that are being received in disagreement with the Constitution shall be immediately reduced to the limits arising from it, and in this case no vested right or receipt of excess amounts under any title may be invoked. (See Constitutional Amendment 41, of 12.19.2003)
§ 1 The cumulative exercise of two positions or jobs exclusive to physicians that are being held by a military physician in the direct or indirect public administration is guaranteed.
§ 2 The cumulative exercise of two positions or jobs exclusive to health professionals that are being held in the direct or indirect public administration is guaranteed.
Art. 18. The legal effects of any legislative or administrative act, executed as of the installation of the National Constituent Assembly, whose purpose is to grant tenure to a public servant admitted without a public competitive examination, in the direct or indirect administration, including the foundations instituted and maintained by the Government, are extinguished.
Art. 18-A. The administrative acts performed in the State of Tocantins, arising from its installation, between January 1, 1989 and December 31, 1994, tainted by any legal defect and from which favorable effects for their addressees arise, are validated after 5 (five) years, counted from the date on which they were performed, except in cases of proven bad faith. (Wording given by Constitutional Amendment 110, of 2021)
Art. 19. The civil public servants of the Union, the States, the Federal District and the Municipalities, of the direct administration, autonomous government agencies and public foundations, who have been in service on the date of promulgation of the Constitution for at least five continuous years, and who were not admitted in the manner regulated in art. 37 of the Constitution, are considered tenured in the public service.
§ 1 The length of service of the servants referred to in this article shall be counted as a credential when they sit for a competitive examination for purposes of permanent appointment, as provided by law.
§ 2 The provisions of this article do not apply to holders of positions, functions and jobs of trust or in commission, nor to those whom the law declares freely dismissable, whose length of service shall not be computed for the purposes of the "caput" of this article, except in the case of a public servant.
§ 3 The provisions of this article do not apply to higher-education professors, under the terms of the law.
Art. 20. Within one hundred and eighty days, the rights of retired public servants and pensioners shall be reviewed and the retirement benefits and pensions owed to them shall be updated, in order to adjust them to the provisions of the Constitution.
Art. 21. Career judges with time-limited investiture, admitted through a public competitive examination of tests and credentials and who are in service on the date of promulgation of the Constitution, acquire tenure, subject to the probationary period, and become part of a staff to be phased out, with the powers, prerogatives and restrictions of the legislation to which they were subject being maintained, except those inherent to the transitory nature of the investiture.
Sole paragraph. The retirement of the judges referred to in this article shall be governed by the rules established for the other state judges.
Art. 22. Public defenders invested in the function up to the date of installation of the National Constituent Assembly are guaranteed the right to opt for the career, in compliance with the guarantees and prohibitions provided for in art. 134, sole paragraph, of the Constitution.
Art. 23. Until the regulation of art. 21, XVI, of the Constitution is issued, the current holders of the position of federal censor shall continue to perform functions compatible with it, in the Federal Police Department, in compliance with the constitutional provisions.
Sole paragraph. The law referred to shall provide for the reassignment of the Federal Censors, under the terms of this article.
Art. 24. The Union, the States, the Federal District and the Municipalities shall enact laws establishing criteria for bringing their personnel staffs into conformity with the provisions of art. 39 of the Constitution and with the administrative reform arising from it, within eighteen months, counted from its promulgation.
Art. 25. All legal provisions that assign or delegate to a body of the Executive Power a power assigned by the Constitution to the National Congress are revoked, as of one hundred and eighty days from the promulgation of the Constitution, this period being subject to extension by law, especially with regard to:
I - normative action;
II - allocation or transfer of funds of any kind.
§ 1 Decree-laws pending before the National Congress and not considered by it until the promulgation of the Constitution shall have their effects regulated as follows:
I - if issued by September 2, 1988, they shall be considered by the National Congress within up to one hundred and eighty days from the promulgation of the Constitution, not counting the parliamentary recess;
II - once the period defined in the preceding item has elapsed without consideration, the decree-laws mentioned therein shall be deemed rejected;
III - in the cases defined in items I and II, the acts performed while the respective decree-laws were in force shall be fully valid, and the National Congress may, if necessary, legislate on their remaining effects.
§ 2 Decree-laws issued between September 3, 1988 and the promulgation of the Constitution shall be converted, on that date, into provisional measures, and the rules established in art. 62, sole paragraph, shall apply to them.
Art. 26. Within one year from the promulgation of the Constitution, the National Congress shall carry out, through a joint Committee, an analytical and expert examination of the acts and facts giving rise to Brazilian foreign indebtedness.
§ 1 The Committee shall have the legal force of a parliamentary committee of inquiry for the purposes of requisition and summons, and shall act with the assistance of the Federal Court of Accounts.
§ 2 If an irregularity is found, the National Congress shall propose to the Executive Power that the act be declared null and shall forward the proceedings to the Federal Public Prosecution Office, which shall formally bring the appropriate action within sixty days.
Art. 27. The Superior Court of Justice shall be installed under the Presidency of the Supreme Federal Court.
§ 1 Until the Superior Court of Justice is installed, the Supreme Federal Court shall exercise the duties and powers defined in the preceding constitutional order.
§ 2 The initial composition of the Superior Court of Justice shall be formed:
I - by the reassignment of the Justices of the Federal Court of Appeals;
II - by the appointment of the Justices needed to complete the number established in the Constitution.
§ 3 For the purposes of the provisions of the Constitution, the current Justices of the Federal Court of Appeals shall be considered as belonging to the class from which they came at the time of their appointment.
§ 4 Once the Court is installed, the retired Justices of the Federal Court of Appeals shall automatically become retired Justices of the Superior Court of Justice.
§ 5 The Justices referred to in § 2, II, shall be nominated in a list of three names by the Federal Court of Appeals, in compliance with the provisions of art. 104, sole paragraph, of the Constitution.
§ 6 Five Federal Regional Courts are created, to be installed within six months from the promulgation of the Constitution, with the jurisdiction and seat established for them by the Federal Court of Appeals, taking into account the number of cases and their geographic location.
§ 7 Until the Federal Regional Courts are installed, the Federal Court of Appeals shall exercise the powers assigned to them throughout the national territory, and it shall be responsible for carrying out their installation and nominating the candidates for all positions of the initial composition, through a list of three names, which may include federal judges from any region, in compliance with the provisions of § 9.
§ 8 As of the promulgation of the Constitution, the filling of vacancies for Justices of the Federal Court of Appeals is prohibited.
§ 9 When there is no federal judge with the minimum length of service provided for in art. 107, II, of the Constitution, the promotion may include a judge with less than five years in the position.
§ 10. The Federal Courts have jurisdiction to adjudicate the actions filed before them up to the date of promulgation of the Constitution, and the Federal Regional Courts as well as the Superior Court of Justice have jurisdiction to adjudicate actions for rescission of the decisions rendered until then by the Federal Courts, including those whose subject matter has passed to the jurisdiction of another branch of the Judiciary.
§ 11. The following Federal Regional Courts are also created: that 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; that of the 7th Region, with seat in Belo Horizonte, State of Minas Gerais, and jurisdiction over the State of Minas Gerais; that of the 8th Region, with seat in Salvador, State of Bahia, and jurisdiction over the States of Bahia and Sergipe; and that of the 9th Region, with seat in Manaus, State of Amazonas, and jurisdiction over the States of Amazonas, Acre, Rondônia and Roraima. (Included by Constitutional Amendment 73, of 2013) (See ADIN 5017, of 2013)
Art. 28. The federal judges referred to in art. 123, § 2, of the 1967 Constitution, as worded by Constitutional Amendment 7, of 1977, are invested as holders of courts in the Judicial Section for which they were appointed or designated; in the absence of vacancies, the existing courts shall be split.
Sole paragraph. For purposes of promotion by seniority, the length of service of these judges shall be computed from the day of their inauguration.
Art. 29. Until the supplementary laws relating to the Public Prosecution Office and to the Office of the Attorney General of the Union are approved, the Federal Public Prosecution Office, the Office of the Attorney General of the National Treasury, the Legal Advisory Offices of the Ministries, the Legal Offices and Legal Departments of federal autonomous government agencies with their own representation, and the members of the Legal Offices of public foundational Universities shall continue to perform their activities within the scope of their respective duties.
§ 1 The President of the Republic shall, within one hundred twenty days, submit to the National Congress a bill of complementary law providing for the organization and operation of the Advocacia-Geral da União.
§ 2 The current Federal Prosecutors (Procuradores da República) shall be given the option, under the terms of complementary law and on an irrevocable basis, to choose between the careers of the Ministério Público Federal and of the Advocacia-Geral da União.
§ 3 A member of the Ministério Público admitted before the promulgation of the Constitution may opt for the prior regime with respect to guarantees and benefits; as to prohibitions, the legal situation existing on the date of the Constitution shall be observed.
§ 4 The current members of the supplementary staff of the Labor and Military Ministérios Públicos who have acquired tenure in those positions shall become members of the staff of the respective career.
§ 5 Until the promulgation of the complementary laws provided for in this article, the current Procuradoria-Geral da Fazenda Nacional shall, directly or by delegation, which may be made to the State Ministério Público, represent the Federal Government in court in matters of a tax nature, within the area of its respective jurisdiction.
Art. 30. The legislation that creates the justice of the peace shall retain the current justices of the peace until the new officeholders take office, ensuring them the rights and duties conferred upon the latter, and shall set the date for the election provided for in art. 98, II, of the Constitution.
Art. 31. The offices of the judicial courts (serventias do foro judicial), as defined by law, shall be placed under State administration, with the rights of the current officeholders being respected.
Art. 32. The provisions of art. 236 shall not apply to notarial and registry services that have already been made official by the Government, with the rights of their employees being respected.
Art. 33. Except for claims of a support (alimentar) nature, the amount of court-ordered payment orders (precatórios judiciais) pending payment on the date of promulgation of the Constitution, including the remaining balance of interest and monetary adjustment, may be paid in legal tender, with adjustment, in equal and successive annual installments, within a maximum period of eight years, starting on July 1, 1989, by decision issued by the Executive Branch within one hundred eighty days of the promulgation of the Constitution. (See Constitutional Amendment 3, of 1993)
Sole paragraph. In order to comply with the provisions of this article, the debtor entities may issue, each year, in the exact amount of the expenditure, public debt securities not computable for purposes of the overall indebtedness limit.
Art. 34. The national tax system shall take effect on the first day of the fifth month following that of the promulgation of the Constitution, and the system of the Constitution of 1967, as amended by Amendment 1, of 1969, and by subsequent amendments, shall remain in force until then.
§ 1 Arts. 148, 149, 150, 154, I, 156, III, and 159, I, "c", shall take effect upon the promulgation of the Constitution, and the contrary provisions of the Constitution of 1967 and of the Amendments that modified it, especially its art. 25, III, are hereby repealed.
§ 2 The Participation Fund of the States and of the Federal District and the Participation Fund of the Municipalities shall comply with the following requirements:
I - as of the promulgation of the Constitution, the percentages shall be, respectively, eighteen percent and twenty percent, calculated on the proceeds from the collection of the taxes referred to in art. 153, III and IV, with the current apportionment criteria being maintained until the complementary law referred to in art. 161, II, takes effect;
II - the percentage relating to the Participation Fund of the States and of the Federal District shall be increased by one percentage point in the fiscal year of 1989 and, from 1990 inclusive, at the rate of half a point per fiscal year, until 1992 inclusive, reaching in 1993 the percentage established in art. 159, I, "a";
III - the percentage relating to the Participation Fund of the Municipalities, from 1989 inclusive, shall be raised at the rate of half a percentage point per fiscal year, until it reaches the percentage established in art. 159, I, "b".
§ 3 Once the Constitution is promulgated, the Federal Government, the States, the Federal District and the Municipalities may enact the laws necessary for the application of the national tax system provided for therein.
§ 4 The laws enacted under the terms of the preceding paragraph shall produce effects as of the date the national tax system provided for in the Constitution takes effect.
§ 5 Once the new national tax system is in force, the application of the prior legislation is ensured insofar as it is not incompatible with that system and with the legislation referred to in §§ 3 and 4.
§ 6 Until December 31, 1989, the provisions of art. 150, III, "b", shall not apply to the taxes dealt with in arts. 155, I, "a" and "b", and 156, II and III, which may be collected thirty days after the publication of the law that instituted or increased them.
§ 7 Until they are set by complementary law, the maximum rates of the municipal tax on retail sales of liquid and gaseous fuels shall not exceed three percent.
§ 8 If, within sixty days from the promulgation of the Constitution, the complementary law necessary for the institution of the tax dealt with in art. 155, I, "b", is not enacted, the States and the Federal District, by means of an agreement entered into under the terms of Complementary Law 24, of January 7, 1975, shall set rules to provisionally regulate the matter.
§ 9 Until a complementary law provides for the matter, electric power distribution companies, in the capacity of taxpayers or of tax substitutes, shall be liable, upon the departure of the product from their establishments, even if destined for another unit of the Federation, for the payment of the tax on transactions relating to the circulation of goods levied on electric power, from production or importation to the final transaction, with the tax being calculated on the price then charged in the final transaction and its payment being ensured to the State or to the Federal District, according to the place where that transaction is to occur.
§ 10. Until the law provided for in art. 159, I, "c", which shall be promulgated by December 31, 1989, takes effect, the application of the funds provided for in that provision is ensured as follows:
I - six tenths of one percent in the North Region, through Banco da Amazônia S.A.;
II - one and eight tenths percent in the Northeast Region, through Banco do Nordeste do Brasil S.A.;
III - six tenths of one percent in the Center-West Region, through Banco do Brasil S.A.
§ 11. The Banco de Desenvolvimento do Centro-Oeste is hereby created, under the terms of the law, to comply, in that region, with the provisions of arts. 159, I, "c", and 192, § 2, of the Constitution.
§ 12. The urgency provided for in art. 148, II, shall not impair the collection of the compulsory loan instituted, for the benefit of Centrais Elétricas Brasileiras S.A. (Eletrobrás), by Law 4.156, of November 28, 1962, as subsequently amended.
Art. 35. The provisions of art. 165, § 7, shall be complied with progressively, within a period of up to ten years, with the funds being distributed among the macroeconomic regions in proportion to population, based on the situation verified in the 1986-87 biennium.
§ 1 For the application of the criteria dealt with in this article, the following expenses are excluded from total expenses:
I - those relating to projects considered priorities in the multiyear plan;
II - those relating to national security and defense;
III - those relating to the maintenance of federal bodies in the Federal District;
IV - those relating to the National Congress, the Tribunal de Contas da União and the Judicial Branch;
V - those relating to the debt service of the direct and indirect administration of the Federal Government, including foundations instituted and maintained by the federal Government.
§ 2 Until the complementary law referred to in art. 165, § 9, I and II, takes effect, the following rules shall be observed:
I - the bill for the multiyear plan, to remain in force until the end of the first fiscal year of the subsequent presidential term, shall be submitted no later than four months before the end of the first fiscal year and returned for signature no later than the end of the legislative session;
II - the bill for the budget guidelines law shall be submitted no later than eight and a half months before the end of the fiscal year and returned for signature no later than the end of the first period of the legislative session;
III - the bill for the budget law of the Federal Government shall be submitted no later than four months before the end of the fiscal year and returned for signature no later than the end of the legislative session.
Art. 36. The funds existing on the date of promulgation of the Constitution, except those resulting from tax exemptions that become part of private assets and those of interest to national defense, shall be extinguished if they are not ratified by the National Congress within two years. (See Legislative Decree 66, of 1990)
Art. 37. Adaptation to the provisions of art. 167, III, shall be carried out within five years, with the excess being reduced at the rate of at least one fifth per year.
Art. 38. Until the promulgation of the complementary law referred to in art. 169, the Federal Government, the States, the Federal District and the Municipalities may not spend on personnel more than sixty-five percent of the amount of their respective current revenues.
Sole paragraph. The Federal Government, the States, the Federal District and the Municipalities, when their respective personnel expenses exceed the limit provided for in this article, shall return to that limit, reducing the excess percentage at the rate of one fifth per year.
§ 1 The Federal Government, the States, the Federal District and the Municipalities, when their respective personnel expenses exceed the limit provided for in this article, shall return to that limit, reducing the excess percentage at the rate of one fifth per year. (Added by Constitutional Amendment 127, of 2022)
§ 2 Personnel expenses resulting from compliance with the provisions of §§ 12, 13, 14 and 15 of art. 198 of the Federal Constitution shall be accounted for, for purposes of the limits dealt with in art. 169 of the Federal Constitution, as follows: (Added by Constitutional Amendment 127, of 2022)
I - until the end of the fiscal year following that of the publication of this provision, they shall not be accounted for within those limits; (Added by Constitutional Amendment 127, of 2022)
II - in the second fiscal year following that of the publication of this provision, 90% (ninety percent) of their amount shall be deducted; (Added by Constitutional Amendment 127, of 2022)
III - between the third and the twelfth fiscal year following that of the publication of this provision, the deduction dealt with in item II of this paragraph shall be reduced annually in the proportion of 10% (ten percent) of its amount. (Added by Constitutional Amendment 127, of 2022)
Art. 39. For the purpose of complying with the constitutional provisions that entail variations in the expenses and revenues of the Federal Government, after the promulgation of the Constitution, the Executive Branch shall prepare, and the Legislative Branch shall consider, a bill revising the budget law for the fiscal year of 1989.
Sole paragraph. The National Congress shall vote within twelve months on the complementary law provided for in art. 161, II.
Art. 40. The Manaus Free Trade Zone (Zona Franca de Manaus) is maintained, with its characteristics as a free trade, export and import area with tax incentives, for a period of twenty-five years from the promulgation of the Constitution. (See Decree 7.212, of 2010)
Sole paragraph. Only federal law may modify the criteria that have governed or may come to govern the approval of projects in the Manaus Free Trade Zone.
Art. 41. The Executive Branches of the Federal Government, of the States, of the Federal District and of the Municipalities shall reevaluate all sectoral tax incentives currently in force, proposing the appropriate measures to the respective Legislative Branches.
§ 1 Incentives that are not confirmed by law shall be deemed repealed after two years from the date of promulgation of the Constitution.
§ 2 The repeal shall not impair rights that have already been acquired, as of that date, in relation to incentives granted conditionally and for a fixed term.
§ 3º Incentives granted by agreement between States, entered into under art. 23, § 6º, of the Constitution of 1967, as worded by Constitutional Amendment 1, of October 17, 1969, shall also be reassessed and reconfirmed within the time limits of this article.
Art. 42. For fifteen years, the Union shall apply, out of the funds allocated to irrigation:
Art. 42. For 25 (twenty-five) years, the Union shall apply, out of the funds allocated to irrigation: (Wording given by Constitutional Amendment 43, of 4.15.2004)
I - twenty percent in the Center-West Region;
II - fifty percent in the Northeast Region, preferably in the semi-arid area.
Art. 42. For 40 (forty) years, the Union shall apply, out of the funds allocated to irrigation: (Wording given by Constitutional Amendment 89, of 2015)
I - 20% (twenty percent) in the Center-West Region; (Wording given by Constitutional Amendment 89, of 2015)
II - 50% (fifty percent) in the Northeast Region, preferably in the Semi-Arid area. (Wording given by Constitutional Amendment 89, of 2015)
Sole paragraph. Of the percentages provided for in items I and II of the caput, at least 50% (fifty percent) shall be allocated to irrigation projects that benefit family farmers who meet the requirements provided for in specific legislation. (Added by Constitutional Amendment 89, of 2015)
Art. 43. On the date of promulgation of the law governing the exploration and mining of mineral resources and deposits, or within one year from the promulgation of the Constitution, authorizations, concessions and other instruments granting mining rights shall become void if the exploration or mining work has not demonstrably begun within the legal time limits or is inactive. (Regulation)
Art. 44. Current Brazilian companies holding authorizations for exploration, concessions for mining of mineral resources and for the use of hydraulic energy potentials now in force shall have four years, from the promulgation of the Constitution, to comply with the requirements of art. 176, § 1º.
§ 1º Except for the provisions of national interest set out in the constitutional text, Brazilian companies shall be exempt from compliance with the provisions of art. 176, § 1º, provided that, within up to four years from the date of promulgation of the Constitution, the product of their mining and processing is destined for industrialization within the national territory, in their own establishments or in a controlling or controlled industrial company.
§ 2º Brazilian companies holding concessions of hydraulic energy for use in their industrialization process shall also be exempt from compliance with the provisions of art. 176, § 1º.
§ 3º The Brazilian companies referred to in § 1º may only hold exploration authorizations and mining concessions or hydraulic energy potentials provided that the energy and the product of the mining are used in their respective industrial processes.
Art. 45. Refineries operating in the Country that are protected by art. 43 and under the conditions of art. 45 of Law 2.004, of October 3, 1953, are excluded from the monopoly established by art. 177, II, of the Constitution.
Sole paragraph. Risk contracts entered into with Petróleo Brasileiro S.A. (Petrobrás) for oil exploration that are in force on the date of promulgation of the Constitution are excepted from the prohibition of art. 177, § 1º.
Art. 46. Credits against entities subject to intervention or extrajudicial liquidation regimes are subject to monetary adjustment from their due date until their actual payment, without interruption or suspension, even when such regimes are converted into bankruptcy.
Sole paragraph. The provisions of this article also apply:
I - to transactions carried out after the decreeing of the regimes referred to in the "caput" of this article;
II - to transactions of loan, financing, refinancing, liquidity financial assistance, assignment or subrogation of credits or mortgage bonds, enforcement of guarantees of public deposits or purchase of liabilities, including those carried out with resources from funds having such purposes;
III - to credits prior to the promulgation of the Constitution;
IV - to credits of public administration entities prior to the promulgation of the Constitution, not settled by January 1, 1988.
Art. 47. In the settlement of debts, including their subsequent renegotiations and compositions, even if subject to court proceedings, arising from any loans granted by banks and financial institutions, there shall be no monetary adjustment provided that the loan was granted:
I - to micro and small entrepreneurs or their establishments in the period from February 28, 1986 to February 28, 1987;
II - to mini, small and medium-sized rural producers in the period from February 28, 1986 to December 31, 1987, provided they relate to rural credit.
§ 1º For the purposes of this article, microenterprises are legal entities and sole proprietorships with annual revenues of up to ten thousand National Treasury Bonds (Obrigações do Tesouro Nacional), and small enterprises are legal entities and sole proprietorships with annual revenue of up to twenty-five thousand National Treasury Bonds (Obrigações do Tesouro Nacional).
§ 2º The classification of mini, small and medium-sized rural producers shall be made in accordance with the rural credit rules in force at the time of the contract.
§ 3º The exemption from monetary adjustment referred to in this article shall only be granted in the following cases:
I - if the settlement of the initial debt, plus legal interest and court fees, is carried out within ninety days from the date of promulgation of the Constitution;
II - if the application of the funds does not contradict the purpose of the financing, the burden of proof falling on the creditor institution;
III - if the creditor institution does not demonstrate that the borrower has the means to pay its debt, excluding from such demonstration the borrower's establishment, dwelling and instruments of work and production;
IV - if the initial financing does not exceed the limit of five thousand National Treasury Bonds (Obrigações do Tesouro Nacional);
V - if the beneficiary does not own more than five rural modules.
§ 4º The benefits dealt with in this article do not extend to debts already paid off or to debtors who are members of the Constituent Assembly.
§ 5º In the case of transactions with maturity dates after the deadline for settlement of the debt, if the borrower so wishes, banks and financial institutions shall, by appropriate instrument, amend the original contractual conditions so as to adjust them to this benefit.
§ 6º The granting of this benefit by private commercial banks shall in no event entail a burden on the Government, even through refinancing and transfer of funds by the central bank.
§ 7º In the case of transfer to official financial agents or credit cooperatives, the burden shall fall on the original source of funds.
Art. 48. The National Congress, within one hundred and twenty days of the promulgation of the Constitution, shall draw up a consumer defense code.
Art. 49. The law shall provide for the institution of emphyteusis in urban real property, and leaseholders may, in the event of its extinction, redeem the leaseholds by acquiring the direct domain, in accordance with the provisions of the respective contracts.
§ 1º Where there is no contractual clause, the criteria and bases currently in force in the special legislation on Union real property shall be adopted.
§ 2º The rights of current registered occupants are guaranteed by the application of another type of contract.
§ 3º Emphyteusis shall continue to apply to tidelands and their accretions located within the security strip, starting from the seashore.
§ 4º Once the leasehold is redeemed, the former holder of the direct domain shall, within ninety days, under penalty of liability, entrust all documentation relating to it to the custody of the competent real estate registry.
Art. 50. An agricultural law to be promulgated within one year shall provide, under the terms of the Constitution, for the objectives and instruments of agricultural policy, priorities, crop planning, marketing, domestic supply, foreign market and the establishment of land credit.
Art. 51. All donations, sales and concessions of public lands with an area greater than three thousand hectares, carried out in the period from January 1, 1962 to December 31, 1987, shall be reviewed by the National Congress, through a joint Committee, within three years from the date of promulgation of the Constitution.
§ 1º With respect to sales, the review shall be based exclusively on the criterion of the legality of the transaction.
§ 2º In the case of concessions and donations, the review shall follow the criteria of legality and of convenience to the public interest.
§ 3º In the cases provided for in the preceding paragraphs, where illegality is proven, or where there is public interest, the lands shall revert to the property of the Union, the States, the Federal District or the Municipalities.
Art. 52. Until the conditions referred to in art. 192, III, are established, the following are prohibited:
Art. 52. Until the conditions of art. 192 are established, the following are prohibited: (Wording given by Constitutional Amendment 40, of 2003)
I - the establishment, in the Country, of new branches of financial institutions domiciled abroad;
II - the increase in the percentage of ownership, in the capital of financial institutions headquartered in the Country, by individuals or legal entities resident or domiciled abroad.
Sole paragraph. The prohibition referred to in this article does not apply to authorizations resulting from international agreements, from reciprocity, or from the interest of the Brazilian Government.
Art. 53. Ex-combatants who actually took part in military operations during the Second World War, under Law 5.315, of September 12, 1967, shall be guaranteed the following rights:
I - placement in the public service, without the requirement of a competitive examination, with tenure;
II - a special pension corresponding to that left by a second lieutenant of the Armed Forces, which may be applied for at any time and may not be accumulated with any income received from public funds, except social security benefits, the right of option being preserved;
III - in the event of death, a pension to the widow or partner or dependent, on a proportional basis, in an amount equal to that of the preceding item;
IV - free medical, hospital and educational assistance, extended to dependents;
V - retirement with full benefits after twenty-five years of actual service, under any legal regime;
VI - priority in the acquisition of a home, for those who do not own one or for their widows or partners.
Sole paragraph. The granting of the special pension of item II replaces, for all legal purposes, any other pension already granted to the ex-combatant.
Art. 54. Rubber tappers recruited under Decree-Law 5.813, of September 14, 1943, and protected by Decree-Law 9.882, of September 16, 1946, shall receive, when in need, a monthly lifetime pension in the amount of two minimum wages.
§ 1º The benefit is extended to rubber tappers who, in response to an appeal by the Brazilian Government, contributed to the war effort by working in rubber production in the Amazon Region during the Second World War.
§ 2º The benefits established in this article are transferable to dependents who are recognized as being in need.
§ 3º The benefit shall be granted in accordance with a law to be proposed by the Executive Branch within one hundred and fifty days of the promulgation of the Constitution.
Art. 54-A. The rubber tappers dealt with in art. 54 of this Transitional Constitutional Provisions Act shall receive compensation, in a single installment, in the amount of R$ 25.000,00 (twenty-five thousand reais). (Added by Constitutional Amendment 78, of 2014) (See Constitutional Amendment 78, of 2014)
Art. 55. Until the budget guidelines law is approved, at least thirty percent of the social security budget, excluding unemployment insurance, shall be allocated to the health sector.
Art. 56. Until the law provides for art. 195, I, the revenue arising from at least five of the six tenths of a percentage point corresponding to the rate of the contribution addressed by Decree-Law 1.940, of May 25, 1982, as amended by Decree-Law 2.049, of August 1, 1983, by Decree 91.236, of May 8, 1985, and by Law 7.611, of July 8, 1987, shall become part of the revenue of social security, except, exclusively in fiscal year 1988, for the commitments undertaken with ongoing programs and projects.
Art. 57. The debts of the States and Municipalities relating to social security contributions up to June 30, 1988 shall be settled, with monetary adjustment, in one hundred and twenty monthly installments, with the interest and fines accruing on them being waived, provided that the debtors request the installment plan and begin payment within one hundred and eighty days from the promulgation of the Constitution.
§ 1º The amount to be paid in each of the first two years shall not be less than five percent of the total consolidated and adjusted debt, with the remainder divided into monthly installments of equal value.
§ 2º The settlement may include payments in the form of assignment of assets and provision of services, under the terms of Law 7.578, of December 23, 198 6.
§ 3º As a guarantee of compliance with the installment plan, the States and Municipalities shall enter annually, in their respective budgets, the appropriations necessary for payment of their debts.
§ 4º If any of the conditions established for granting the installment plan is breached, the debt shall be deemed due in its entirety, with default interest accruing on it; in this case, a portion of the funds corresponding to the Participation Funds, allocated to the debtor States and Municipalities, shall be blocked and transferred to social security for payment of their debts.
Art. 58. Continuing benefits maintained by social security on the date of promulgation of the Constitution shall have their amounts revised, so as to restore the purchasing power, expressed in number of minimum wages, that they had on the date they were granted, and this adjustment criterion shall be followed until the implementation of the funding and benefits plan referred to in the following article.
Sole paragraph. The monthly benefit payments adjusted in accordance with this article shall be due and paid as of the seventh month from the promulgation of the Constitution.
Art. 59. The bills relating to the organization of social security and to the funding and benefit plans shall be submitted, within a maximum period of six months from the promulgation of the Constitution, to the National Congress, which shall have six months to consider them.
Sole paragraph. Once approved by the National Congress, the plans shall be implemented progressively over the following eighteen months.
Art. 60. In the first ten years following the promulgation of the Constitution, the Government shall make efforts, with the mobilization of all organized sectors of society and with the application of at least fifty percent of the funds referred to in art. 212 of the Constitution, to eliminate illiteracy and make elementary education universal.
Sole paragraph. Within the same period, public universities shall decentralize their activities, so as to extend their higher education units to the cities with the highest population density.
Art. 60. In the first ten years following the promulgation of this Amendment, the States, the Federal District and the Municipalities shall allocate not less than sixty percent of the funds referred to in the caput of art. 212 of the Federal Constitution to the maintenance and development of elementary education, with the aim of ensuring universal provision thereof and adequate remuneration for teachers. (Wording given by Constitutional Amendment 14, of 1996)
§ 1º The distribution of responsibilities and funds between the States and their Municipalities, to be carried out with part of the funds defined in this article, as provided in art. 211 of the Federal Constitution, is ensured through the creation, within each State and the Federal District, of a Fund for the Maintenance and Development of Elementary Education and the Enhancement of the Teaching Profession, of an accounting nature. (Included by Constitutional Amendment 14, of 1996)
§ 2º The Fund referred to in the preceding paragraph shall be made up of at least fifteen percent of the funds referred to in arts. 155, item II; 158, item IV; and 159, item I, sub-items "a" and "b"; and item II, of the Federal Constitution, and shall be distributed between each State and its Municipalities in proportion to the number of students in the respective elementary education systems. (Included by Constitutional Amendment 14, of 1996)
§ 3º The Union shall supplement the funds of the Funds referred to in § 1º whenever, in each State and in the Federal District, their value per student does not reach the nationally defined minimum. (Included by Constitutional Amendment 14, of 1996)
§ 4º The Union, the States, the Federal District and the Municipalities shall progressively adjust, within a period of five years, their contributions to the Fund, so as to guarantee a value per student corresponding to a nationally defined minimum standard of teaching quality. (Included by Constitutional Amendment 14, of 1996)
§ 5º A proportion of not less than sixty percent of the funds of each Fund referred to in § 1º shall be allocated to the payment of elementary education teachers actually engaged in teaching. (Included by Constitutional Amendment 14, of 1996)
§ 6º The Union shall apply to the eradication of illiteracy and to the maintenance and development of elementary education, including the supplementation referred to in § 3º, never less than the equivalent of thirty percent of the funds referred to in the caput of art. 212 of the Federal Constitution. (Included by Constitutional Amendment 14, of 1996)
§ 7º The law shall provide for the organization of the Funds, the proportional distribution of their funds, their oversight and control, as well as the method of calculating the national minimum value per student. (Included by Constitutional Amendment 14, of 1996)
Art. 60. Until the 14th (fourteenth) year from the promulgation of this Constitutional Amendment, the States, the Federal District and the Municipalities shall allocate part of the funds referred to in the caput of art. 212 of the Federal Constitution to the maintenance and development of basic education and to adequate remuneration for education workers, subject to the following provisions: (Wording given by Constitutional Amendment 53, of 2006). (See Constitutional Amendment 53, of 2006)
I - the distribution of funds and responsibilities among the Federal District, the States and their Municipalities is ensured through the creation, within each State and the Federal District, of a Fund for the Maintenance and Development of Basic Education and the Enhancement of Education Professionals - FUNDEB, of an accounting nature; (Included by Constitutional Amendment 53, of 2006).
II - the Funds referred to in item I of the caput of this article shall be made up of 20% (twenty percent) of the funds referred to in items I, II and III of art. 155; item II of the caput of art. 157; items II, III and IV of the caput of art. 158; and sub-items a and b of item I and item II of the caput of art. 159, all of the Federal Constitution, and shall be distributed between each State and its Municipalities in proportion to the number of students in the various stages and modalities of in-person basic education enrolled in the respective systems, within the respective spheres of priority action established in §§ 2º and 3º of art. 211 of the Federal Constitution; (Included by Constitutional Amendment 53, of 2006).
III - subject to the guarantees established in items I, II, III and IV of the caput of art. 208 of the Federal Constitution and the targets for universalization of basic education established in the National Education Plan, the law shall provide for: (Included by Constitutional Amendment 53, of 2006).
a) the organization of the Funds, the proportional distribution of their funds, the differences and weightings regarding the annual value per student among stages and modalities of basic education and types of educational establishment; (Included by Constitutional Amendment 53, of 2006).
b) the method of calculating the minimum annual value per student; (Included by Constitutional Amendment 53, of 2006).
c) the maximum percentages of appropriation of the Funds' resources by the various stages and modalities of basic education, subject to arts. 208 and 214 of the Federal Constitution, as well as the targets of the National Education Plan; (Included by Constitutional Amendment 53, of 2006).
d) the oversight and control of the Funds; (Included by Constitutional Amendment 53, of 2006).
e) a deadline for establishing, by specific law, a national professional minimum salary for public basic education teaching professionals; (Included by Constitutional Amendment 53, of 2006).
IV - the funds received on account of the Funds established under item I of the caput of this article shall be applied by the States and Municipalities exclusively within their respective spheres of priority action, as established in §§ 2º and 3º of art. 211 of the Federal Constitution; (Included by Constitutional Amendment 53, of 2006).
V - the Union shall supplement the funds of the Funds referred to in item II of the caput of this article whenever, in the Federal District and in each State, the value per student does not reach the nationally defined minimum, set in accordance with item VII of the caput of this article, and the use of the funds referred to in § 5º of art. 212 of the Federal Constitution is prohibited; (Included by Constitutional Amendment 53, of 2006).
VI - up to 10% (ten percent) of the Union's supplementation provided for in item V of the caput of this article may be distributed to the Funds through programs aimed at improving the quality of education, as provided in the law referred to in item III of the caput of this article; (Included by Constitutional Amendment 53, of 2006).
VII - the Union's supplementation addressed in item V of the caput of this article shall be at least: (Included by Constitutional Amendment 53, of 2006).
a) R$ 2.000.000.000,00 (two billion reais), in the first year of operation of the Funds; (Included by Constitutional Amendment 53, of 2006).
b) R$ 3.000.000.000,00 (three billion reais), in the second year of operation of the Funds; (Included by Constitutional Amendment 53, of 2006).
c) R$ 4.500.000.000,00 (four billion five hundred million reais), in the third year of operation of the Funds; (Included by Constitutional Amendment 53, of 2006).
d) 10% (ten percent) of the total funds referred to in item II of the caput of this article, as of the fourth year of operation of the Funds; (Included by Constitutional Amendment 53, of 2006).
VIII - the earmarking of funds for the maintenance and development of education established in art. 212 of the Federal Constitution shall bear, at most, 30% (thirty percent) of the Union's supplementation, taking into account, for the purposes of this item, the amounts provided for in item VII of the caput of this article; (Included by Constitutional Amendment 53, of 2006).
IX - the amounts referred to in sub-items a, b, and c of item VII of the caput of this article shall be adjusted annually, as of the promulgation of this Constitutional Amendment, so as to permanently preserve the real value of the Union's supplementation; (Included by Constitutional Amendment 53, of 2006).
X - the provisions of art. 160 of the Federal Constitution apply to the Union's supplementation; (Included by Constitutional Amendment 53, of 2006).
XI - failure to comply with the provisions of items V and VII of the caput of this article shall constitute a crime of responsibility on the part of the competent authority; (Included by Constitutional Amendment 53, of 2006).
XII - a proportion of not less than 60% (sixty percent) of each Fund referred to in item I of the caput of this article shall be allocated to the payment of basic education teaching professionals actually engaged in teaching. (Added by Constitutional Amendment 53/2006).
§ 1º The Union, the States, the Federal District and the Municipalities shall ensure, in the financing of basic education, the improvement of the quality of teaching, so as to guarantee a nationally defined minimum standard. (Wording given by Constitutional Amendment 53/2006).
§ 2º The amount per elementary education student, in the Fund of each State and of the Federal District, may not be lower than that practiced within the Fund for the Maintenance and Development of Elementary Education and the Valorization of Teaching - FUNDEF, in the year preceding the effectiveness of this Constitutional Amendment. (Wording given by Constitutional Amendment 53/2006).
§ 3º The minimum annual amount per elementary education student, within the Fund for the Maintenance and Development of Basic Education and the Valorization of Education Professionals - FUNDEB, may not be lower than the minimum amount set nationally in the year preceding that of the effectiveness of this Constitutional Amendment. (Wording given by Constitutional Amendment 53/2006).
§ 4º For purposes of distribution of the resources of the Funds referred to in item I of the caput of this article, all enrollments in elementary education shall be taken into account, and, for early childhood education, secondary education and youth and adult education, 1/3 (one third) of enrollments shall be considered in the first year, 2/3 (two thirds) in the second year and all of them from the third year onward. (Wording given by Constitutional Amendment 53/2006).
§ 5º The percentage of the resources constituting the Funds, under item II of the caput of this article, shall be reached gradually in the first 3 (three) years of effectiveness of the Funds, as follows: (Wording given by Constitutional Amendment 53/2006).
I - in the case of the taxes and transfers set out in item II of the caput of art. 155; in item IV of the caput of art. 158; and in sub-items a and b of item I and in item II of the caput of art. 159 of the Federal Constitution: (Added by Constitutional Amendment 53/2006).
a) 16.66% (sixteen point sixty-six percent), in the first year; (Added by Constitutional Amendment 53/2006).
b) 18.33% (eighteen point thirty-three percent), in the second year; (Added by Constitutional Amendment 53/2006).
c) 20% (twenty percent), from the third year onward; (Added by Constitutional Amendment 53/2006).
II - in the case of the taxes and transfers set out in items I and III of the caput of art. 155; in item II of the caput of art. 157; and in items II and III of the caput of art. 158 of the Federal Constitution: (Added by Constitutional Amendment 53/2006).
a) 6.66% (six point sixty-six percent), in the first year; (Added by Constitutional Amendment 53/2006).
b) 13.33% (thirteen point thirty-three percent), in the second year; (Added by Constitutional Amendment 53/2006).
c) 20% (twenty percent), from the third year onward. (Added by Constitutional Amendment 53/2006).
§ 6º (Repealed). (Wording given by Constitutional Amendment 53/2006).
§ 7º (Repealed). (Wording given by Constitutional Amendment 53/2006).
Art. 60. The supplementation by the Union referred to in item IV of the caput of art. 212-A of the Federal Constitution shall be implemented progressively until it reaches the proportion established in item V of the caput of the same article, as from January 1, 2021, in the following minimum amounts: (Wording given by Constitutional Amendment 108/2020)
I - 12% (twelve percent), in the first year; (Wording given by Constitutional Amendment 108/2020)
II - 15% (fifteen percent), in the second year; (Wording given by Constitutional Amendment 108/2020)
III - 17% (seventeen percent), in the third year; (Wording given by Constitutional Amendment 108/2020)
IV - 19% (nineteen percent), in the fourth year; (Wording given by Constitutional Amendment 108/2020)
V - 21% (twenty-one percent), in the fifth year; (Wording given by Constitutional Amendment 108/2020)
VI - 23% (twenty-three percent), in the sixth year. (Wording given by Constitutional Amendment 108/2020)
§ 1º The portion of the supplementation referred to in sub-item "b" of item V of the caput of art. 212-A of the Federal Constitution shall observe, at a minimum, the following amounts: (Wording given by Constitutional Amendment 108/2020)
I - 2 (two) percentage points, in the first year; (Wording given by Constitutional Amendment 108/2020)
II - 5 (five) percentage points, in the second year; (Wording given by Constitutional Amendment 108/2020)
III - 6.25 (six point twenty-five) percentage points, in the third year; (Wording given by Constitutional Amendment 108/2020)
IV - 7.5 (seven point five) percentage points, in the fourth year; (Wording given by Constitutional Amendment 108/2020)
V - 9 (nine) percentage points, in the fifth year; (Wording given by Constitutional Amendment 108/2020)
VI - 10.5 (ten point five) percentage points, in the sixth year. (Wording given by Constitutional Amendment 108/2020)
§ 2º The portion of the supplementation referred to in sub-item "c" of item V of the caput of art. 212-A of the Federal Constitution shall observe the following amounts: (Wording given by Constitutional Amendment 108/2020)
I - 0.75 (seventy-five hundredths) percentage point, in the third year; (Wording given by Constitutional Amendment 108/2020)
II - 1.5 (one point five) percentage point, in the fourth year; (Wording given by Constitutional Amendment 108/2020)
III - 2 (two) percentage points, in the fifth year; (Wording given by Constitutional Amendment 108/2020)
IV - 2.5 (two point five) percentage points, in the sixth year. (Wording given by Constitutional Amendment 108/2020)
Art. 60-A. The criteria for distribution of the supplementation by the Union and of the funds referred to in item I of the caput of art. 212-A of the Federal Constitution shall be reviewed in their sixth year of effectiveness and, after that first review, periodically, every 10 (ten) years. (Added by Constitutional Amendment 108/2020)
Art. 61. The educational entities referred to in art. 213, as well as the teaching and research foundations whose creation has been authorized by law, which meet the requirements of items I and II of said article and which, in the last three years, have received public funds, may continue to receive them, unless otherwise provided by law.
Art. 62. The law shall create the National Rural Apprenticeship Service (SENAR) along the lines of the legislation relating to the National Industrial Apprenticeship Service (SENAI) and the National Commercial Apprenticeship Service (SENAC), without prejudice to the powers of the public bodies operating in the area.
Art. 63. A Commission is created, composed of nine members, three from the Legislative Branch, three from the Judicial Branch and three from the Executive Branch, to promote the commemorations of the centennial of the proclamation of the Republic and of the promulgation of the Country's first republican Constitution, and it may, at its discretion, divide itself into as many subcommissions as may be necessary.
Sole paragraph. In carrying out its duties, the Commission shall promote studies, debates and assessments on the political, social, economic and cultural evolution of the Country, and may coordinate with state and municipal governments and with public and private institutions that wish to take part in the events.
Art. 64. The Imprensa Nacional and the other printing offices of the Union, the States, the Federal District and the Municipalities, of the direct or indirect administration, including foundations established and maintained by the Government, shall promote a popular edition of the full text of the Constitution, which shall be made available, free of charge, to schools and notary offices, labor unions, barracks, churches and other institutions representative of the community, so that each Brazilian citizen may receive from the State a copy of the Constitution of Brazil.
Art. 65. The Legislative Branch shall regulate art. 220, § 4º, within twelve months.
Art. 66. The concessions of public telecommunications services currently in force are maintained, as provided by law.
Art. 67. The Union shall complete the demarcation of indigenous lands within five years from the promulgation of the Constitution.
Art. 68. The remaining members of the quilombo communities who are occupying their lands are recognized as having definitive ownership, and the State shall issue them the respective titles.
Art. 69. The States shall be permitted to maintain legal advisory offices separate from their Attorney General's Offices or General Advocacy Offices, provided that, on the date of promulgation of the Constitution, they have distinct bodies for the respective functions.
Art. 70. The current jurisdiction of the state courts is maintained until it is defined in the State Constitution, under art. 125, § 1º, of the Constitution.
Art. 71. The Emergency Social Fund is established, for the fiscal years 1994 and 1995, with the objective of financial restructuring of the Federal Public Treasury and of economic stabilization, the resources of which shall be applied to funding the actions of the health and education systems, social security benefits and continuous-payment assistance benefits, including settlement of social security liabilities, and other programs of relevant economic and social interest. (added by Constitutional Revision Amendment 1/1994)
Sole paragraph. The provision in the final part of item II of § 9.º of art. 165 of the Constitution does not apply, in the fiscal year 1994, to the Fund created by this article. (added by Constitutional Revision Amendment 1/1994)
Art. 71. The Emergency Social Fund is established, for the fiscal years 1994 and 1995, as well as for the period from January 1, 1996 to June 30, 1997, with the objective of financial restructuring of the Federal Public Treasury and of economic stabilization, the resources of which shall be applied primarily to funding the actions of the health and education systems, social security benefits and continuous-payment assistance benefits, including settlement of social security liabilities, and budgetary expenses associated with programs of relevant economic and social interest. (Wording given by Constitutional Amendment 10/1996)
Art. 71. The Emergency Social Fund is established, for the fiscal years 1994 and 1995, as well as for the periods from 01/01/1996 to 06/30/97 and from 07/01/97 to 12/31/1999, with the objective of financial restructuring of the Federal Public Treasury and of economic stabilization, the resources of which shall be applied primarily to funding the actions of the health and education systems, including the supplementation of resources referred to in § 3º of art. 60 of the Transitional Constitutional Provisions Act, social security benefits and continuous-payment assistance benefits, including settlement of social security liabilities, and budgetary expenses associated with programs of relevant economic and social interest. (Wording given by Constitutional Amendment 17/1997) (See Constitutional Amendment 17/1997)
§ 1º The provision in the final part of item II of § 9º of art. 165 of the Constitution does not apply to the Fund created by this article. ] (Renumbered from the sole paragraph by Constitutional Amendment 10/1996)
§ 2º The Fund created by this article shall be named Fiscal Stabilization Fund as from the beginning of the fiscal year 1996. (Added by Constitutional Amendment 10/1996)
§ 3º The Executive Branch shall publish a bimonthly statement of budget execution, in which the sources and uses of the Fund created by this article shall be itemized. (Added by Constitutional Amendment 10/1996)
Art. 72. The Emergency Social Fund comprises: (Added by Constitutional Revision Amendment 1/1994)
I - the proceeds of the collection of the tax on income and earnings of any nature withheld at source on payments made, on any account, by the Union, including its autonomous agencies and foundations; (Added by Constitutional Revision Amendment 1/1994) (See Constitutional Amendment 17/1997)
II - the portion of the proceeds from the collection of the tax on rural land property, the tax on income and earnings of any nature, and the tax on credit, foreign exchange and insurance transactions, or transactions relating to securities, resulting from the changes made by Provisional Measure 419 and by Laws 8.847, 8.849 and 8848, all of January 28, 1994, with the effectiveness of the last of these extended until December 31, 1995; (Added by Constitutional Revision Amendment 1/1994)
III - the portion of the proceeds from the collection resulting from the increase in the rate of the social contribution on the profit of the taxpayers referred to in § 1 of art. 22 of Law 8.212, of July 24, 1991, which, in the fiscal years 1994 and 1995, shall be thirty percent, with the other rules of Law 7.689, of December 15, 1988, maintained; (Added by Constitutional Revision Amendment 1/1994)
IV - twenty percent of the proceeds from the collection of all taxes and contributions of the Union, except as provided in items I, II and III; (Added by Constitutional Revision Amendment 1/1994)
V - the portion of the proceeds from the collection of the contribution addressed in Complementary Law 7, of September 7, 1970, owed by the legal entities referred to in item III of this article, which shall be calculated, in the fiscal years 1994 and 1995, by applying a rate of seventy-five hundredths of one percent to gross operating revenue, as defined in the legislation on the tax on income and earnings of any nature; (Added by Constitutional Revision Amendment 1/1994)
II - the portion of the proceeds from the collection of the tax on income and earnings of any nature and the tax on credit, foreign exchange and insurance transactions, or transactions relating to securities, resulting from the changes made by Law 8.894, of June 21, 1994, and by Laws 8.849 and 8.848, both of January 28, 1994, and subsequent modifications; (Wording given by Constitutional Amendment 10/1996)
III - the portion of the proceeds from the collection resulting from the increase in the rate of the social contribution on the profit of the taxpayers referred to in § 1 of Art. 22 of Law 8.212, of July 24, 1991, which, in the fiscal years 1994 and 1995, as well as in the period from January 1, 1996 to June 30, 1997, shall be thirty percent, subject to change by ordinary law, with the other rules of Law 7.689, of December 15, 1988, maintained; (Wording given by Constitutional Amendment 10/1996)
IV - twenty percent of the proceeds from the collection of all taxes and contributions of the Union, whether already instituted or to be created, except as provided in items I, II and III, subject to the provisions of §§ 3 and 4; (Wording given by Constitutional Amendment 10/1996)
V - the portion of the proceeds from the collection of the contribution addressed in Complementary Law 7, of September 7, 1970, owed by the legal entities referred to in item III of this article, which shall be calculated, in the fiscal years 1994 and 1995, as well as in the period from January 1, 1996 to June 30, 1997, by applying a rate of seventy-five hundredths of one percent, subject to change by ordinary law, to gross operating revenue, as defined in the legislation on the tax on income and earnings of any nature; and" (Wording given by Constitutional Amendment 10/1996)
V - the portion of the proceeds from the collection of the contribution addressed in Complementary Law 7, of September 7, 1970, owed by the legal entities referred to in item III of this article, which shall be calculated, in the fiscal years 1994 to 1995, as well as in the periods from January 1, 1996 to June 30, 1997 and from July 1, 1997 to December 31, 1999, by applying a rate of seventy-five hundredths of one percent, subject to change by subsequent ordinary law, to gross operating revenue, as defined in the legislation on the tax on income and earnings of any nature. (Wording given by Constitutional Amendment 17/1997) (See Constitutional Amendment 17/1997)
VI - other revenues provided for in specific law. (Added by Constitutional Revision Amendment 1/1994)
§ 1 The rates and the tax base provided for in items III and V shall apply from the first day of the month following the ninety days after the promulgation of this Amendment. (Added by Constitutional Revision Amendment 1/1994)
§ 2 The portions addressed in items I, II, III and V shall be deducted in advance from the base for calculating any constitutional or legal earmarking or revenue sharing, and the provisions of arts. 158, II, 159, 212 and 239 of the Constitution shall not apply to them. (Added by Constitutional Revision Amendment 1/1994)
§ 3 The portion addressed in item IV shall be deducted in advance from the base for calculating the constitutional earmarkings or revenue sharing provided for in arts. 153, § 5, 157, II, 158, II, 212 and 239 of the Constitution. (Added by Constitutional Revision Amendment 1/1994)
§ 4 The provisions of the preceding paragraph do not apply to the funds provided for in art. 159 of the Constitution. (Added by Constitutional Revision Amendment 1/1994)
§ 5 The portion of the funds derived from the tax on rural land property and from the tax on income and earnings of any nature allocated to the Emergency Social Fund, under item II of this article, may not exceed: (Added by Constitutional Revision Amendment 1/1994)
I - in the case of the tax on rural land property, eighty-six and two tenths percent of the total proceeds from its collection; (Added by Constitutional Revision Amendment 1/1994)
II - in the case of the tax on income and earnings of any nature, five and six tenths percent of the total proceeds from its collection. (Added by Constitutional Revision Amendment 1/1994)
§ 2 The portions addressed in items I, II, III and V shall be deducted in advance from the base for calculating any constitutional or legal earmarking or revenue sharing, and the provisions of articles 159, 212 and 239 of the Constitution shall not apply to them. (Wording given by Constitutional Amendment 10/1996)
§ 3 The portion addressed in item IV shall be deducted in advance from the base for calculating the constitutional earmarkings or revenue sharing provided for in articles 153, § 5, 157, II, 212 and 239 of the Constitution. (Wording given by Constitutional Amendment 10/1996)
§ 4 The provisions of the preceding paragraph do not apply to the funds provided for in Articles 158, II and 159 of the Constitution. (Wording given by Constitutional Amendment 10/1996)
§ 5 The portion of the funds derived from the tax on income and earnings of any nature allocated to the Emergency Social Fund, under item II of this article, may not exceed five and six tenths percent of the total proceeds from its collection. (Wording given by Constitutional Amendment 10/1996)
Art. 73. In regulating the Emergency Social Fund, the instrument provided for in item V of art. 59 of the Constitution may not be used. (Added by Constitutional Revision Amendment 1/1994)
Art. 74. The Union may institute a provisional contribution on the movement or transfer of amounts and of credits and rights of a financial nature. (Added by Constitutional Amendment 12/1996)
§ 1 The rate of the contribution addressed in this article shall not exceed twenty-five hundredths of one percent, and the Executive Branch may reduce or reinstate it, in whole or in part, under the conditions and limits set by law. (Added by Constitutional Amendment 12/1996)
§ 2 The provisions of arts. 153, § 5, and 154, I, of the Constitution do not apply to the contribution addressed in this article. (Added by Constitutional Amendment 12/1996)
§ 3 The proceeds from the collection of the contribution addressed in this article shall be allocated in full to the National Health Fund, to finance health actions and services. (Added by Constitutional Amendment 12/1996)
§ 4 The enforceability of the contribution addressed in this article shall be subject to the provisions of art. 195, § 6, of the Constitution, and it may not be collected for a period exceeding two years. (Added by Constitutional Amendment 12/1996)
Art. 75. The collection of the provisional contribution on the movement or transfer of amounts and of credits and rights of a financial nature addressed in art. 74, instituted by Law 9.311, of October 24, 1996, as modified by Law 9.539, of December 12, 1997, is extended for thirty-six months, and the effectiveness of that Law is also extended for the same period. (Added by Constitutional Amendment 21/1999)
§ 1 Subject to the provisions of § 6 of art. 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 of one percent in the subsequent months, and the Executive Branch may reduce it in whole or in part, within the limits defined here. (Added by Constitutional Amendment 21/1999)
§ 2 The increase in collection resulting from the change in the rate, in the fiscal years 1999, 2000 and 2001, shall be allocated to funding social security. (Added by Constitutional Amendment 21/1999)
§ 3 The Union is authorized to issue domestic public debt securities, the proceeds of which shall be allocated to funding health and social security, in an amount equivalent to the proceeds from the collection of the contribution that were projected but not realized in 1999. (Added by Constitutional Amendment 21/1999) (See ADIN 2.031-5)
Art. 76. In the period from 2000 to 2003, twenty percent of the collection of taxes and social contributions of the Union, whether already instituted or created during that period, their surcharges and the respective legal additions, is released from earmarking to any agency, fund or expenditure. (Added by Constitutional Amendment 27/2000:)
Art. 76. In the period from 2003 to 2007, twenty percent of the Union's collection of taxes, social contributions and contributions for intervention in the economic domain, whether already instituted or created during that period, their surcharges and the respective legal additions, is released from earmarking to any agency, fund or expenditure. (Wording given by Constitutional Amendment 42, of 12.19.2003)
Art. 76. Until December 31, 2011, 20% (twenty percent) of the Union's collection of taxes, social contributions and contributions for intervention in the economic domain, whether already instituted or created until that date, their surcharges and the respective legal additions, is released from earmarking to any agency, fund or expenditure. (Wording given by Constitutional Amendment 56/2007)
§ 1 The provisions of the head paragraph of this article shall not reduce the base for calculating transfers to the States, the Federal District and the Municipalities under arts. 153, § 5; 157, I; l58, I and II; and 159, I, "a" and "b", and II, of the Constitution, or the base for calculating investments in financing programs for the productive sector of the North, Northeast and Center-West regions referred to in art. 159, I, "c", of the Constitution. (Added by Constitutional Amendment 27/2000:)
§ 1 The provisions of the head paragraph of this article shall not reduce the base for calculating transfers to the States, the Federal District and the Municipalities under arts. 153, § 5; 157, I; 158, I and II; and 159, I, a and b; and II, of the Constitution, or the base for calculating the allocations referred to in art. 159, I, c, of the Constitution. (Wording given by Constitutional Amendment 42, of 12.19.2003)
§ 2 The collection of the education-salary social contribution referred to in art. 212, § 5, of the Constitution is excluded from the release from earmarking addressed in the head paragraph of this article. (Added by Constitutional Amendment 27/2000:)
§ 3. For purposes of calculating the funds for the maintenance and development of education referred to in art. 212 of the Constitution, the percentage referred to in the caput of this article shall be 12.5% (twelve and five tenths percent) in fiscal year 2009, 5% (five percent) in fiscal year 2010, and zero in fiscal year 2011. (Added by Constitutional Amendment 59/2009)
Art. 76. Until December 31, 2015, 20% (twenty percent) of the Federal Government's revenue from taxes, social contributions and contributions for intervention in the economic domain, whether already established or to be created by that date, their surcharges and the respective statutory additions, are released from earmarking to any agency, fund or expenditure. (Wording given by Constitutional Amendment 68/2011).
Art. 76. Until December 31, 2023, 30% (thirty percent) of the Federal Government's revenue from social contributions, without prejudice to the payment of the expenses of the General Social Security System, from contributions for intervention in the economic domain and from fees, whether already established or to be created by that date, are released from earmarking to any agency, fund or expenditure. (Wording given by Constitutional Amendment 93/2016)
Art. 76. Until December 31, 2024, 30% (thirty percent) of the Federal Government's revenue from social contributions, without prejudice to the payment of the expenses of the General Social Security System, from contributions for intervention in the economic domain and from fees, whether already established or to be created by that date, are released from earmarking to any agency, fund or expenditure. (Wording given by Constitutional Amendment 126/2022)
Art. 76. Until December 31, 2032, 30% (thirty percent) of the Federal Government's revenue from social contributions, without prejudice to the payment of the expenses of the General Social Security System, from contributions for intervention in the economic domain, from fees and from property revenues, whether already established or to be created by that date, are released from earmarking to any agency, fund or expenditure. (Wording given by Constitutional Amendment 135/2024)
§ 1. The provisions of the caput shall not reduce the basis for calculating the transfers to the States, the Federal District and the Municipalities under § 5 of art. 153, item I of art. 157, items I and II of art. 158 and subitems a, b and d of item I and item II of art. 159 of the Federal Constitution, nor the basis for calculating the allocations referred to in subitem c of item I of art. 159 of the Federal Constitution. (Wording given by Constitutional Amendment 68/2011).
§ 1. (Repealed). (Wording given by Constitutional Amendment 93/2016) Effective date
§ 2. The release from earmarking referred to in the caput does not apply to the revenue from the education-salary social contribution referred to in § 5 of art. 212 of the Federal Constitution. (Wording given by Constitutional Amendment 68/2011).
§ 3. For purposes of calculating the funds for the maintenance and development of education referred to in art. 212 of the Federal Constitution, the percentage referred to in the caput shall be zero. (Wording given by Constitutional Amendment 68/2011).
§ 3. (Repealed). (Wording given by Constitutional Amendment 93/2016) Effective date
§ 4. The release from earmarking referred to in the caput does not apply to the revenues from social contributions allocated to funding social security. (Added by Constitutional Amendment 103/2019)
§ 5. The release from earmarking referred to in the caput of this article has no effect on funds that, by express provision of a constitutional or statutory rule, must be transferred to the States, the Federal District and the Municipalities. (Added by Constitutional Amendment 135/2024)
§ 6. The release from earmarking referred to in the caput of this article does not apply to the revenues allocated to the fund created by art. 47 of Law 12.351, of December 22, 2010, or to the funds referred to in art. 2 of Law 12.858, of September 9, 2013. (Added by Constitutional Amendment 135/2024)
Art. 76-A. Until December 31, 2023, 30% (thirty percent) of the revenues of the States and the Federal District from taxes, fees and fines, whether already established or to be created by that date, their surcharges and the respective statutory additions, and other current revenues, are released from earmarking to any agency, fund or expenditure. (Added by Constitutional Amendment 93/2016) Effective date
Art. 76-A. Until December 31, 2032, 30% (thirty percent) of the revenues of the States and the Federal District from taxes, fees and fines, whether already established or to be created by that date, their surcharges and the respective statutory additions, and other current revenues, are released from earmarking to any agency, fund or expenditure. (Wording given by Constitutional Amendment 132/2023)
Sole paragraph. The following are excepted from the release from earmarking referred to in the caput: (Added by Constitutional Amendment 93/2016) Effective date
I - funds allocated to financing public health actions and services and to the maintenance and development of education, referred to, respectively, in items II and III of § 2 of art. 198 and in art. 212 of the Federal Constitution; (Added by Constitutional Amendment 93/2016) Effective date
II - revenues belonging to the Municipalities arising from transfers provided for in the Federal Constitution; (Added by Constitutional Amendment 93/2016) Effective date
III - revenues from social security contributions and health care contributions of public servants; (Added by Constitutional Amendment 93/2016) Effective date
IV - other mandatory and voluntary transfers between entities of the Federation with an allocation specified by law; (Added by Constitutional Amendment 93/2016) Effective date
V - funds established by the Judiciary, the Courts of Accounts, the Public Prosecution Service, the Public Defender's Offices and the Attorney General's Offices of the States and the Federal District. (Added by Constitutional Amendment 93/2016) Effective date
Art. 76-B. Until December 31, 2023, 30% (thirty percent) of the revenues of the Municipalities from taxes, fees and fines, whether already established or to be created by that date, their surcharges and the respective statutory additions, and other current revenues, are released from earmarking to any agency, fund or expenditure. (Added by Constitutional Amendment 93/2016) Effective date
Art. 76-B. Until December 31, 2032, 30% (thirty percent) of the revenues of the Municipalities from taxes, fees and fines, whether already established or to be created by that date, their surcharges and the respective statutory additions, and other current revenues, are released from earmarking to any agency, fund or expenditure. (Wording given by Constitutional Amendment 132/2023)
Art. 76-B. Until December 31, 2032, the revenues of the Municipalities from taxes, contributions, fees and fines, whether already established or to be created by that date, their surcharges and the respective statutory additions, and other current revenues, are released from earmarking to any agency, fund or expenditure, in accordance with the following percentages: (Wording given by Constitutional Amendment 136/2025)
I - 50% (fifty percent), until December 31, 2026; and (Added by Constitutional Amendment 136/2025)
II - 30% (thirty percent), from January 1, 2027 to December 31, 2032. (Added by Constitutional Amendment 136/2025)
Sole paragraph. The following are excepted from the release from earmarking referred to in the caput: (Added by Constitutional Amendment 93/2016) Effective date
§ 1. The following are excepted from the releases from earmarking referred to in the caput of this article: (Added by Constitutional Amendment 136/2025)
I - funds allocated to financing public health actions and services and to the maintenance and development of education, referred to, respectively, in items II and III of § 2 of art. 198 and in art. 212 of the Federal Constitution; (Added by Constitutional Amendment 93/2016) Effective date
I - funds allocated to financing public health actions and services and to the maintenance and development of education, referred to, respectively, in item III of § 2 of art. 198 and in art. 212 of the Federal Constitution; (Wording given by Constitutional Amendment 136/2025)
II - revenues from social security contributions and health care contributions of public servants; (Added by Constitutional Amendment 93/2016) Effective date
III - mandatory and voluntary transfers between entities of the Federation with an allocation specified by law; (Added by Constitutional Amendment 93/2016) Effective date
IV - funds established by the Municipal Court of Accounts. (Added by Constitutional Amendment 93/2016) Effective date
§ 2. In each fiscal year, until the date referred to in the caput of this article, the financial surpluses, recorded in the immediately preceding fiscal year, of the public funds established by the municipal Executive Branch may be used exclusively to finance local public policies on health, education and adaptation to climate change. (Added by Constitutional Amendment 136/2025)
Art. 77. Until fiscal year 2004, the minimum funds applied to public health actions and services shall be equivalent to: (Added by Constitutional Amendment 29/2000)
I - in the case of the Federal Government: (Added by Constitutional Amendment 29/2000)
a) in the year 2000, the amount committed to public health actions and services in fiscal year 1999, increased by at least five percent; (Added by Constitutional Amendment 29/2000)
b) from the year 2001 to the year 2004, the amount determined in the preceding year, adjusted by the nominal variation of the Gross Domestic Product - GDP; (Added by Constitutional Amendment 29/2000)
II - in the case of the States and the Federal District, twelve percent of the proceeds from the collection of the taxes referred to in art. 155 and of the funds referred to in arts. 157 and 159, item I, subitem a, and item II, less the portions transferred to the respective Municipalities; and (Added by Constitutional Amendment 29/2000)
III - in the case of the Municipalities and the Federal District, fifteen percent of the proceeds from the collection of the taxes referred to in art. 156 and of the funds referred to in arts. 158 and 159, item I, subitem b, and § 3. (Added by Constitutional Amendment 29/2000)
§ 1. The States, the Federal District and the Municipalities that apply percentages lower than those set in items II and III shall raise them gradually, until fiscal year 2004, reducing the difference by at least one fifth per year, and, as of 2000, the amount applied shall be at least seven percent. (Added by Constitutional Amendment 29/2000)
§ 2. Of the Federal Government's funds determined under this article, at least fifteen percent shall be applied in the Municipalities, according to the population criterion, to basic health actions and services, as provided by law. (Added by Constitutional Amendment 29/2000)
§ 3. The funds of the States, the Federal District and the Municipalities allocated to public health actions and services, and those transferred by the Federal Government for the same purpose, shall be applied through a Health Fund, which shall be monitored and overseen by a Health Council, without prejudice to the provisions of art. 74 of the Federal Constitution. (Added by Constitutional Amendment 29/2000)
§ 4. In the absence of the complementary law referred to in art. 198, § 3, as of fiscal year 2005, the provisions of this article shall apply to the Federal Government, the States, the Federal District and the Municipalities. (Added by Constitutional Amendment 29/2000)
Art. 78. Except for credits defined by law as of small value, those of a support nature, those referred to in art. 33 of this Transitional Constitutional Provisions Act and their supplements, and those whose respective funds have already been released or deposited in court, the court-ordered payment warrants (precatórios) pending on the date of promulgation of this Amendment and those arising from initial actions filed by December 31, 1999 shall be settled at their real value, in legal tender, plus legal interest, in equal and successive annual installments, within a maximum period of ten years, and the assignment of the credits is permitted. (Added by Constitutional Amendment 30, of 2000)
§ 1 The breakdown of installments is permitted, at the creditor's discretion. (Added by Constitutional Amendment 30, of 2000)
§ 2 The annual installments referred to in the caput of this article shall, if not settled by the end of the fiscal year to which they refer, have the power to discharge the payment of taxes owed to the debtor entity. (Added by Constitutional Amendment 30, of 2000) (See Constitutional Amendment 62, of 2009)
§ 3 The period referred to in the caput of this article is reduced to two years in the case of court-ordered payment warrants (precatórios) arising from the expropriation of the creditor's residential property, provided that it is proven to have been the creditor's only such property at the time of the taking of possession. (Added by Constitutional Amendment 30, of 2000)
§ 4 The President of the competent Court shall, once the period has expired or in the event of omission from the budget, or disregard of the right of precedence, at the creditor's request, requisition or order the seizure of financial resources of the entity subject to execution, in an amount sufficient to satisfy the installment. (Added by Constitutional Amendment 30, of 2000)
Art. 79. The Fund for Combating and Eradicating Poverty is hereby established, to remain in force until the year 2010, within the Federal Executive Branch, to be regulated by supplementary law with the purpose of enabling all Brazilians to have access to decent levels of subsistence, the resources of which shall be applied to supplementary actions in nutrition, housing, education, health, reinforcement of family income and other programs of significant social interest aimed at improving quality of life. (Added by Constitutional Amendment 31, of 2000) (See Constitutional Amendment 42, of 12.19.2003) (See Constitutional Amendment 67, of 2010)
Sole paragraph. The Fund provided for in this article shall have an Advisory and Monitoring Council that includes the participation of representatives of civil society, as provided by law. (Added by Constitutional Amendment 31, of 2000)
Art. 80. The Fund for Combating and Eradicating Poverty shall consist of: (Added by Constitutional Amendment 31, of 2000) (See Constitutional Amendment 67, of 2010)
I - the portion of the proceeds of collection corresponding to an additional eight hundredths of one percent, applicable from June 18, 2000 to June 17, 2002, in the rate of the social contribution referred to in art. 75 of the Transitional Constitutional Provisions Act; (Added by Constitutional Amendment 31, of 2000)
II - the portion of the proceeds of collection corresponding to an additional five percentage points in the rate of the Tax on Industrialized Products - IPI, or of the tax that may replace it, levied on superfluous products and applicable until the extinction of the Fund; (Added by Constitutional Amendment 31, of 2000) (See Constitutional Amendment 132, of 2023) Effectiveness
III - the proceeds of collection of the tax referred to in art. 153, item VII, of the Constitution; (Added by Constitutional Amendment 31, of 2000)
IV - budget appropriations; (Added by Constitutional Amendment 31, of 2000)
V- donations, of any nature, from individuals or legal entities in Brazil or abroad; (Added by Constitutional Amendment 31, of 2000)
VI - other revenues, to be defined in the regulations of said Fund. (Added by Constitutional Amendment 31, of 2000)
§ 1 The provisions of arts. 159 and 167, item IV, of the Constitution, as well as any unearmarking of budget resources, shall not apply to the resources comprising the Fund referred to in this article. (Added by Constitutional Amendment 31, of 2000)
§ 2 The collection arising from the provisions of item I of this article, in the period between June 18, 2000 and the entry into force of the supplementary law referred to in art. 79, shall be transferred in full to the Fund, with its real value preserved, in federal government bonds, progressively redeemable after June 18, 2002, as provided by law. (Added by Constitutional Amendment 31, of 2000)
Art. 81. A Fund is hereby established, consisting of the resources received by the Union as a result of the privatization of mixed-capital companies or public enterprises controlled by it, directly or indirectly, when the transaction involves the sale of the respective controlling interest to a person or entity not belonging to the Public Administration, or of a remaining equity interest after the sale, the income of which, generated as of June 18, 2002, shall revert to the Fund for Combating and Eradicating Poverty. (Added by Constitutional Amendment 31, of 2000) (See Constitutional Amendment 67, of 2010)
§ 1 If the annual amount expected from the income transferred to the Fund for Combating and Eradicating Poverty, as provided in this article, does not reach the amount of four billion reais, it shall be supplemented as provided in art. 80, item IV, of the Transitional Constitutional Provisions Act. (Added by Constitutional Amendment 31, of 2000)
§ 2 Without prejudice to the provisions of § 1, the Executive Branch may allocate to the Fund referred to in this article other revenues arising from the sale of assets of the Union. (Added by Constitutional Amendment 31, of 2000)
§ 3 The constitution of the Fund referred to in the caput, the transfer of resources to the Fund for Combating and Eradicating Poverty and the other provisions relating to § 1 of this article shall be governed by law, and the provisions of art. 165, § 9, item II, of the Constitution shall not apply. (Added by Constitutional Amendment 31, of 2000)
Art. 82. The States, the Federal District and the Municipalities shall establish Funds for Combating Poverty, with the resources referred to in this article and others they may allocate, and said Funds shall be managed by entities that include the participation of civil society. (Added by Constitutional Amendment 31, of 2000)
§ 1 To finance the State and Federal District Funds, an additional rate of up to two percentage points may be created in the rate of the Tax on the Circulation of Goods and Services - ICMS, or of the tax that may replace it, on superfluous products and services, and the provisions of art. 158, item IV, of the Constitution shall not apply to this additional rate. (Added by Constitutional Amendment 31, of 2000)
§ 1 To finance the State and Federal District Funds, an additional rate of up to two percentage points may be created in the rate of the Tax on the Circulation of Goods and Services - ICMS, on superfluous products and services and under the conditions defined in the supplementary law referred to in art. 155, § 2, XII, of the Constitution, and the provisions of art. 158, IV, of the Constitution shall not apply to this percentage. (Wording given by Constitutional Amendment 42, of 12.19.2003)
§ 2 To finance the Municipal Funds, an additional rate of up to half a percentage point may be created in the rate of the Tax on Services or of the tax that may replace it, on superfluous services. (Added by Constitutional Amendment 31, of 2000) (See Constitutional Amendment 132, of 2023) Effectiveness
Art. 83. Federal law shall define the superfluous products and services referred to in arts. 80, item II, and 82, §§ 1 and 2. (Added by Constitutional Amendment 31, of 2000)
Art. 83. Federal law shall define the superfluous products and services referred to in arts. 80, II, and 82, § 2. (Wording given by Constitutional Amendment 42, of 12.19.2003) (See Constitutional Amendment 132, of 2023) Effectiveness
Art. 84. The provisional contribution on the movement or transfer of amounts and of credits and rights of a financial nature, provided for in arts. 74, 75 and 80, I, of this Transitional Constitutional Provisions Act, shall be collected until December 31, 2004. (Added by Constitutional Amendment 37, of 2002)
§ 1 The effectiveness of Law 9.311, of October 24, 1996, and its amendments, is extended until the date referred to in the caput of this article. (Added by Constitutional Amendment 37, of 2002)
§ 2 Of the proceeds of collection of the social contribution referred to in this article, the portion corresponding to the following rate shall be allocated: (Added by Constitutional Amendment 37, of 2002)
I - twenty hundredths of one percent to the National Health Fund, to finance health actions and services; (Added by Constitutional Amendment 37, of 2002)
II - ten hundredths of one percent to the funding of social security; (Added by Constitutional Amendment 37, of 2002)
III - eight hundredths of one percent to the Fund for Combating and Eradicating Poverty, referred to in arts. 80 and 81 of this Transitional Constitutional Provisions Act. (Added by Constitutional Amendment 37, of 2002)
§ 3 The rate of the contribution referred to in this article shall be: (Added by Constitutional Amendment 37, of 2002)
I - thirty-eight hundredths of one percent, in the fiscal years 2002 and 2003; (Added by Constitutional Amendment 37, of 2002)
II - eight hundredths of one percent, in the fiscal year 2004, when it shall be allocated in full to the Fund for Combating and Eradicating Poverty, referred to in arts. 80 and 81 of this Transitional Constitutional Provisions Act. (Added by Constitutional Amendment 37, of 2002) (Repealed by Constitutional Amendment 42, of 12.19.2003)
Art. 85. The contribution referred to in art. 84 of this Transitional Constitutional Provisions Act shall not be levied, as of the thirtieth day from the date of publication of this Constitutional Amendment, on entries: (Added by Constitutional Amendment 37, of 2002)
I - in deposit checking accounts specially opened and exclusively used for the transactions of: (Added by Constitutional Amendment 37, of 2002) (See Law 10.982, of 2004)
a) clearing and settlement chambers and service providers referred to in the sole paragraph of art. 2 of Law 10.214, of March 27, 2001; (Added by Constitutional Amendment 37, of 2002)
b) securitization companies referred to in Law 9.514, of November 20, 1997; (Added by Constitutional Amendment 37, of 2002)
c) corporations whose exclusive purpose is the acquisition of credits arising from transactions carried out in the financial market; (Added by Constitutional Amendment 37, of 2002)
II - in deposit checking accounts, relating to: (Added by Constitutional Amendment 37, of 2002)
a) transactions for the purchase and sale of shares, carried out on the trading floors or trading systems of stock exchanges and on the organized over-the-counter market; (Added by Constitutional Amendment 37, of 2002)
b) contracts referenced to shares or share indexes, in their various forms, traded on stock, commodities and futures exchanges; (Added by Constitutional Amendment 37, of 2002)
III - in accounts of foreign investors, relating to inflows into Brazil and remittances abroad of financial resources used exclusively in the transactions and contracts referred to in item II of this article. (Added by Constitutional Amendment 37, of 2002)
§ 1 The Executive Branch shall regulate the provisions of this article within thirty days from the date of publication of this Constitutional Amendment. (Added by Constitutional Amendment 37, of 2002)
§ 2 The provisions of item I of this article apply only to the transactions listed in an act of the Executive Branch, from among those that constitute the corporate purpose of said entities. (Added by Constitutional Amendment 37, of 2002)
§ 3º The provisions of item II of this article apply only to transactions and contracts carried out through financial institutions, securities brokerage companies, securities distribution companies and commodities brokerage companies. (Added by Constitutional Amendment 37/2002)
Art. 86. The debts of the Federal, State, Federal District or Municipal Treasury arising from final and unappealable judgments that cumulatively meet the following conditions shall be paid as provided in art. 100 of the Federal Constitution, and the installment rule established in the caput of art. 78 of this Transitional Constitutional Provisions Act shall not apply to them: (Added by Constitutional Amendment 37/2002)
I - they have been the subject of the issuance of judicial payment orders (precatórios); (Added by Constitutional Amendment 37/2002)
II - they have been defined as of small value by the law referred to in § 3º of art. 100 of the Federal Constitution or by art. 87 of this Transitional Constitutional Provisions Act; (Added by Constitutional Amendment 37/2002)
III - they are, in whole or in part, pending payment on the date of publication of this Constitutional Amendment. (Added by Constitutional Amendment 37/2002)
§ 1º The debts referred to in the caput of this article, or their respective balances, shall be paid in the chronological order of presentation of the respective judicial payment orders, with precedence over those of greater value. (Added by Constitutional Amendment 37/2002)
§ 2º The debts referred to in the caput of this article, if they have not yet been the subject of partial payment under art. 78 of this Transitional Constitutional Provisions Act, may be paid in two annual installments, if the law so provides. (Added by Constitutional Amendment 37/2002)
§ 3º Subject to the chronological order of their presentation, the debts of a maintenance nature provided for in this article shall have precedence for payment over all others. (Added by Constitutional Amendment 37/2002)
Art. 87. For the purposes of § 3º of art. 100 of the Federal Constitution and art. 78 of this Transitional Constitutional Provisions Act, until the official publication of the respective defining laws by the entities of the Federation, subject to § 4º of art. 100 of the Federal Constitution, the debts or obligations recorded in a judicial payment order shall be considered of small value when their value is equal to or less than: (Added by Constitutional Amendment 37/2002)
I - forty minimum wages, before the Treasury of the States and of the Federal District; (Added by Constitutional Amendment 37/2002)
II - thirty minimum wages, before the Treasury of the Municipalities. (Added by Constitutional Amendment 37/2002)
Sole paragraph. If the amount under execution exceeds that established in this article, payment shall always be made by means of a judicial payment order, and the executing party may waive the credit for the excess amount so as to opt for payment of the balance without the judicial payment order, in the manner provided in § 3º of art. 100. (Added by Constitutional Amendment 37/2002)
Art. 88. Until a complementary law regulates the provisions of items I and III of § 3º of art. 156 of the Federal Constitution, the tax referred to in item III of the caput of the same article: (Added by Constitutional Amendment 37/2002)
I - shall have a minimum rate of two percent, except for the services referred to in items 32, 33 and 34 of the List of Services attached to Decree-Law 406, of December 31, 1968; (Added by Constitutional Amendment 37/2002)
II - shall not be the subject of the granting of tax exemptions, incentives and benefits that result, directly or indirectly, in a reduction of the minimum rate established in item I. (Added by Constitutional Amendment 37/2002)
Art. 89. The members of the military police career of the former Federal Territory of Rondônia who were demonstrably in the regular exercise of their functions, rendering services to that former Territory on the date on which it was transformed into a State, as well as the Military Police officers admitted by force of federal law and funded by the Union, shall constitute a staff in extinction of the federal administration, with the rights and advantages inherent to them assured, and the payment, on any grounds, of remuneration differences, as well as reimbursements or indemnities of any kind, prior to the promulgation of this Amendment, is prohibited. (Added by Constitutional Amendment 38/2002)
Sole paragraph. The public servants of the military police career shall continue to render services to the State of Rondônia on an assigned basis, subject to the legal and regulatory provisions to which the corporations of the respective Military Police are subject, observing the functional duties compatible with their hierarchical rank. (Added by Constitutional Amendment 38/2002)
Art. 89. The members of the military police career and the municipal public servants of the former Federal Territory of Rondônia who were demonstrably in the regular exercise of their functions, rendering service to that former Territory on the date on which it was transformed into a State, as well as the public servants and military police officers covered by art. 36 of Complementary Law 41, of December 22, 1981, and those regularly admitted to the staff of the State of Rondônia until the date on which the first elected Governor took office, on March 15, 1987, shall constitute, upon election, a staff in extinction of the federal administration, with the rights and advantages inherent to them assured, and the payment, on any grounds, of remuneration differences is prohibited. (Wording given by Constitutional Amendment 60/2009)
§ 1º The members of the Military Police shall continue to render services to the State of Rondônia, on an assigned basis, subject to the Military Police corporations, observing the functional duties compatible with their hierarchical rank. (Added by Constitutional Amendment 60/2009)
§ 2º The public servants referred to in the caput shall continue to render services to the State of Rondônia on an assigned basis, until their placement in a body or entity of the direct federal administration, autonomous agency or foundation. (Added by Constitutional Amendment 60/2009)
Art. 90. The period provided for in the caput of art. 84 of this Transitional Constitutional Provisions Act is extended until December 31, 2007. (Added by Constitutional Amendment 42, of 12.19.2003)
§ 1º The effectiveness of Law 9.311, of October 24, 1996, and its amendments, is extended until the date referred to in the caput of this article. (Added by Constitutional Amendment 42, of 12.19.2003)
§ 2º Until the date referred to in the caput of this article, the rate of the contribution referred to in art. 84 of this Transitional Constitutional Provisions Act shall be thirty-eight hundredths of one percent. (Added by Constitutional Amendment 42, of 12.19.2003)
Art. 91. The Union shall deliver to the States and to the Federal District the amount defined in a complementary law, in accordance with the criteria, deadlines and conditions determined therein, and may take into account exports abroad of primary and semi-finished products, the ratio between exports and imports, the credits arising from acquisitions intended for permanent assets, and the effective maintenance and use of the credit of the tax referred to in art. 155, § 2º, X, a. (Added by Constitutional Amendment 42, of 12.19.2003) (Repealed by Constitutional Amendment 109/2021)
§ 1º Of the amount of funds due to each State, seventy-five percent belong to the State itself, and twenty-five percent to its Municipalities, distributed according to the criteria referred to in art. 158, sole paragraph, of the Constitution. (Added by Constitutional Amendment 42, of 12.19.2003) (Repealed by Constitutional Amendment 109/2021)
§ 2º The delivery of funds provided for in this article shall continue, as defined in a complementary law, until the tax referred to in art. 155, II, has the proceeds of its collection allocated predominantly, in a proportion of not less than eighty percent, to the State where the consumption of the goods, merchandise or services takes place. (Added by Constitutional Amendment 42, of 12.19.2003) (Repealed by Constitutional Amendment 109/2021)
§ 3º Until the complementary law referred to in the caput is enacted, in replacement of the system of delivery of funds provided for therein, the system of delivery of funds provided for in art. 31 and the Annex of Complementary Law 87, of September 13, 1996, as worded by Complementary Law 115, of December 26, 2002, shall remain in force. (Added by Constitutional Amendment 42, of 12.19.2003) (Repealed by Constitutional Amendment 109/2021)
§ 4º The States and the Federal District shall submit to the Union, under the instructions issued by the Ministry of Finance, the information relating to the tax referred to in art. 155, II, declared by taxpayers that carry out transactions or services destined abroad. (Added by Constitutional Amendment 42, of 12.19.2003) (Repealed by Constitutional Amendment 109/2021)
Art. 92. Ten years are added to the period set in art. 40 of this Transitional Constitutional Provisions Act. (Added by Constitutional Amendment 42, of 12.19.2003) (See Decree 7.212/2010)
Art. 92-A. 50 (fifty) years are added to the period set by art. 92 of this Transitional Constitutional Provisions Act. (Added by Constitutional Amendment 83/2014)
Art. 92-B. The laws instituting the taxes provided for in arts. 156-A and 195, V, of the Federal Constitution shall establish the necessary mechanisms, with or without counterpart obligations, to maintain, on a general basis, the competitive differential assured to the Manaus Free Trade Zone by arts. 40 and 92-A and to the free trade areas existing on May 31, 2023, at the levels established by the legislation relating to the extinguished taxes referred to in arts. 126 to 129, all of this Transitional Constitutional Provisions Act. (Added by Constitutional Amendment 132/2023)
§ 1º To ensure the provisions of the caput, fiscal, economic or financial instruments shall be used, separately or cumulatively. (Added by Constitutional Amendment 132/2023)
§ 2º A complementary law shall institute the Sustainability and Economic Diversification Fund of the State of Amazonas, which shall be constituted with funds from the Union and managed by it, with the effective participation of the State of Amazonas in the definition of policies, with the objective of fostering the development and diversification of economic activities in the State. (Added by Constitutional Amendment 132/2023)
§ 3º The complementary law referred to in § 2º: (Added by Constitutional Amendment 132/2023)
I - shall establish the minimum amount of annual contribution of funds to the Fund, as well as the criteria for its adjustment; (Added by Constitutional Amendment 132/2023)
II - shall provide for the possibility of using the Fund's resources to offset any loss of revenue of the State of Amazonas as a result of the changes in the tax system arising from the institution of the taxes provided for in arts. 156-A and 195, V, of the Federal Constitution. (Added by Constitutional Amendment 132/2023)
§ 4º The Union, by agreement with the State of Amazonas, may reduce the scope of the instruments provided for in § 1º, conditioned on the contribution of additional funds to the Fund referred to in § 2º, with the diversification of economic activities and a minimum advance notice of 3 (three) years assured. (Added by Constitutional Amendment 132/2023)
§ 5º The provisions of items III and IV of the caput of art. 149-B of the Federal Constitution do not apply to the mechanisms provided for in the caput. (Added by Constitutional Amendment 132/2023)
§ 6 A supplementary law shall establish the Sustainable Development Fund of the States of Western Amazônia and of Amapá, which shall be constituted with resources of the Federal Government and managed by it, with the effective participation of those States in defining policies, with the objective of fostering the development and diversification of their economic activities. (Added by Constitutional Amendment 132/2023)
§ 7 The Fund referred to in § 6 shall be composed of the States where the free trade areas referred to in the head provision are located, and shall observe, where applicable, the provisions of § 3, I and II, the respective States being considered with respect to the latter item, and of § 4. (Added by Constitutional Amendment 132/2023)
Art. 93. The provisions of art. 159, III, and § 4, shall take effect only after enactment of the law referred to in said item III. (Added by Constitutional Amendment 42, of 12.19.2003)
Art. 94. The special tax regimes for microenterprises and small businesses specific to the Federal Government, the States, the Federal District and the Municipalities shall cease as of the entry into force of the regime provided for in art. 146, III, d, of the Constitution. (Added by Constitutional Amendment 42, of 12.19.2003)
Art. 95. Persons born abroad between June 7, 1994 and the date of promulgation of this Constitutional Amendment, children of a Brazilian father or a Brazilian mother, may be registered at a competent Brazilian diplomatic or consular office or at a registry office, if they come to reside in the Federative Republic of Brazil. (Added by Constitutional Amendment 54/2007)
Art. 96. The acts of creation, merger, incorporation and splitting of Municipalities whose law was published by December 31, 2006 are hereby validated, provided that the requirements established in the legislation of the respective State at the time of their creation were met. (Added by Constitutional Amendment 57/2008).
Art. 97. Until the supplementary law referred to in § 15 of art. 100 of the Federal Constitution is enacted, the States, the Federal District and the Municipalities that, on the date of publication of this Constitutional Amendment, are in arrears in the settlement of overdue court-ordered payments (precatórios) relating to their direct and indirect administrations, including those issued during the period in which the special regime established by this article is in force, shall make those payments in accordance with the rules set forth below, the provisions of art. 100 of this Federal Constitution being inapplicable, except for its §§ 2, 3, 9, 10, 11, 12, 13 and 14, and without prejudice to the agreements of conciliation courts already formalized on the date of promulgation of this Constitutional Amendment. (Added by Constitutional Amendment 62/2009) (See Constitutional Amendment 62/2009)
§ 1 The States, the Federal District and the Municipalities subject to the special regime referred to in this article shall opt, by act of the Executive Branch: (Added by Constitutional Amendment 62/2009)
I - for the deposit in a special account of the amount referred to in § 2 of this article; or (Added by Constitutional Amendment 62/2009)
II - for the adoption of the special regime for a period of up to 15 (fifteen) years, in which case the percentage to be deposited in the special account referred to in § 2 of this article shall correspond, annually, to the total balance of the court-ordered payments due, increased by the official basic remuneration index of savings accounts and by simple interest at the same percentage of interest applicable to savings accounts for purposes of compensation for delay, excluding the application of compensatory interest, reduced by the amortizations and divided by the number of years remaining in the special payment regime. (Added by Constitutional Amendment 62/2009)
§ 2 To settle court-ordered payments, overdue and falling due, under the special regime, the debtor States, Federal District and Municipalities shall deposit monthly, in a special account created for that purpose, 1/12 (one twelfth) of the amount calculated as a percentage of their respective net current revenues, ascertained in the second month preceding the month of payment, and that percentage, calculated at the time of opting for the regime and kept fixed until the end of the period referred to in § 14 of this article, shall be: (Added by Constitutional Amendment 62/2009)
I - for the States and for the Federal District: (Added by Constitutional Amendment 62/2009)
a) at least 1.5% (one and five tenths percent), for the States of the North, Northeast and Center-West regions, as well as the Federal District, or whose stock of pending court-ordered payments of their direct and indirect administrations corresponds to up to 35% (thirty-five percent) of total net current revenue; (Added by Constitutional Amendment 62/2009)
b) at least 2% (two percent), for the States of the South and Southeast regions, whose stock of pending court-ordered payments of their direct and indirect administrations corresponds to more than 35% (thirty-five percent) of net current revenue; (Added by Constitutional Amendment 62/2009)
II - for Municipalities: (Added by Constitutional Amendment 62/2009)
a) at least 1% (one percent), for Municipalities of the North, Northeast and Center-West regions, or whose stock of pending court-ordered payments of their direct and indirect administrations corresponds to up to 35% (thirty-five percent) of net current revenue; (Added by Constitutional Amendment 62/2009)
b) at least 1.5% (one and five tenths percent), for Municipalities of the South and Southeast regions, whose stock of pending court-ordered payments of their direct and indirect administrations corresponds to more than 35% (thirty-five percent) of net current revenue. (Added by Constitutional Amendment 62/2009)
§ 3 Net current revenue, for the purposes of this article, means the sum of tax, property, industrial, agricultural, contribution and service revenues, current transfers and other current revenues, including those arising from § 1 of art. 20 of the Federal Constitution, verified in the period comprising the reference month and the 11 (eleven) preceding months, excluding duplications, and deducting: (Added by Constitutional Amendment 62/2009)
I - in the States, the portions delivered to the Municipalities by constitutional mandate; (Added by Constitutional Amendment 62/2009)
II - in the States, the Federal District and the Municipalities, the contribution of public servants to fund their social security and social assistance system and the revenues arising from the financial compensation referred to in § 9 of art. 201 of the Federal Constitution. (Added by Constitutional Amendment 62/2009)
§ 4 The special accounts referred to in §§ 1 and 2 shall be administered by the local Court of Justice, for payment of court-ordered payments issued by the courts. (Added by Constitutional Amendment 62/2009)
§ 5 The funds deposited in the special accounts referred to in §§ 1 and 2 of this article may not be returned to the debtor States, Federal District and Municipalities. (Added by Constitutional Amendment 62/2009)
§ 6 At least 50% (fifty percent) of the funds referred to in §§ 1 and 2 of this article shall be used for payment of court-ordered payments in chronological order of presentation, respecting the preferences defined in § 1, for payment requests of the same year, and in § 2 of art. 100, for payment requests of all years. (Added by Constitutional Amendment 62/2009)
§ 7 In cases where chronological precedence between 2 (two) court-ordered payments cannot be established, the court-ordered payment of lower value shall be paid first. (Added by Constitutional Amendment 62/2009)
§ 8 The use of the remaining funds shall depend on an option to be exercised by the debtor States, Federal District and Municipalities, by act of the Executive Branch, in the following manner, which may be applied separately or simultaneously: (Added by Constitutional Amendment 62/2009)
I - allocated to the payment of court-ordered payments by means of auction; (Added by Constitutional Amendment 62/2009)
II - allocated to cash payment of court-ordered payments not settled under § 6 and item I, in a single ascending order of value per court-ordered payment; (Added by Constitutional Amendment 62/2009)
III - allocated to payment by direct agreement with the creditors, in the manner established by the debtor entity's own law, which may provide for the creation and operating rules of a conciliation chamber. (Added by Constitutional Amendment 62/2009)
§ 9 The auctions referred to in item I of § 8 of this article: (Added by Constitutional Amendment 62/2009)
I - shall be held through an electronic system administered by an entity authorized by the Comissão de Valores Mobiliários or by the Banco Central do Brasil; (Added by Constitutional Amendment 62/2009)
II - shall admit the qualification of court-ordered payments, or of the portion of each court-ordered payment indicated by its holder, in respect of which no appeal or challenge of any nature is pending before the Judiciary, with set-off permitted, at the initiative of the Executive Branch, against liquidated and certain debts, whether or not entered as outstanding debt and constituted against the original debtor by the debtor Public Treasury up to the date of issuance of the court-ordered payment, except those whose enforceability is suspended under the legislation, or which have already been the subject of deduction under § 9 of art. 100 of the Federal Constitution; (Added by Constitutional Amendment 62/2009)
III - shall take place by public offering to all creditors qualified by the respective debtor federative entity; (Added by Constitutional Amendment 62/2009)
IV - shall consider automatically qualified the creditor who satisfies the provisions of item II; (Added by Constitutional Amendment 62/2009)
V - shall be held as many times as necessary according to the amount available; (Added by Constitutional Amendment 62/2009)
VI - competition for a portion of the total amount shall take place at the creditor's discretion, with a discount on the value of that portion; (Added by Constitutional Amendment 62/2009)
VII - shall take place in the discount modality, associated with the largest volume offered, whether or not combined with the highest discount percentage, by the highest discount percentage, and a maximum amount per creditor may be set, or another criterion to be defined in the notice; (Added by Constitutional Amendment 62/2009)
VIII - the price formation mechanism shall be set forth in the notices published for each auction; (Added by Constitutional Amendment 62/2009)
IX - the partial settlement of court-ordered payments shall be ratified by the respective Court that issued them. (Added by Constitutional Amendment 62/2009)
§ 10. In the event of untimely release of the funds referred to in item II of § 1 and in §§ 2 and 6 of this article: (Added by Constitutional Amendment 62/2009)
I - there shall be sequestration of amounts in the accounts of the debtor States, Federal District and Municipalities, by order of the President of the Court referred to in § 4, up to the limit of the amount not released; (Added by Constitutional Amendment 62/2009)
II - alternatively, by order of the President of the Court to which the request is made, there shall be constituted, in favor of the creditors of court-ordered payments, against the debtor States, Federal District and Municipalities, a liquidated and certain right, self-executing and independent of regulation, to automatic set-off against liquidated debts assessed by the latter against the former, and, if there is a balance in favor of the creditor, the amount shall automatically have the power to discharge the payment of taxes of the debtor States, Federal District and Municipalities, to the extent of the set-off; (Added by Constitutional Amendment 62/2009)
III - the head of the Executive Branch shall be liable under the fiscal responsibility and administrative improbity legislation; (Added by Constitutional Amendment 62/2009)
IV - for as long as the omission persists, the debtor entity: (Added by Constitutional Amendment 62/2009)
a) may not contract external or internal loans; (Included by Constitutional Amendment 62, of 2009)
b) shall be barred from receiving voluntary transfers; (Included by Constitutional Amendment 62, of 2009)
V - the Union shall withhold the transfers relating to the State and Federal District Participation Fund and to the Municipal Participation Fund, and shall deposit them in the special accounts referred to in § 1, and their use shall comply with what § 5 prescribes, both of this article. (Included by Constitutional Amendment 62, of 2009)
§ 11. In the case of court-ordered payment warrants (precatórios) relating to several creditors, as joint parties, the amount may be split up, by the Court that issued the warrant, per creditor, and each creditor may then register the total amount to which he or she is entitled; in this case, the rule of § 3 of art. 100 of the Federal Constitution shall not apply. (Included by Constitutional Amendment 62, of 2009)
§ 12. If the law referred to in § 4 of art. 100 has not been published within 180 (one hundred and eighty) days, counted from the date of publication of this Constitutional Amendment, the following amounts shall be considered, for the purposes referred to, in relation to debtor States, Federal District and Municipalities that have failed to issue regulations: (Included by Constitutional Amendment 62, of 2009)
I - 40 (forty) minimum wages for States and for the Federal District; (Included by Constitutional Amendment 62, of 2009)
II - 30 (thirty) minimum wages for Municipalities. (Included by Constitutional Amendment 62, of 2009)
§ 13. While debtor States, Federal District and Municipalities are making payments of court-ordered payment warrants under the special regime, they may not be subject to sequestration of funds, except in the case of failure to release in due time the funds referred to in item II of § 1 and in § 2 of this article. (Included by Constitutional Amendment 62, of 2009)
§ 14. The special regime for payment of court-ordered payment warrants provided for in item I of § 1 shall remain in force as long as the amount of the warrants owed exceeds the amount of the earmarked funds, under the terms of § 2, both of this article, or for the fixed period of up to 15 (fifteen) years, in the case of the option provided for in item II of § 1. (Included by Constitutional Amendment 62, of 2009)
§ 15. Court-ordered payment warrants paid in installments under art. 33 or art. 78 of this Act of Transitional Constitutional Provisions and still pending payment shall enter the special regime with the adjusted amount of the unpaid installments relating to each warrant, as well as the balance of judicial and extrajudicial settlements. (Included by Constitutional Amendment 62, of 2009)
§ 16. As of the promulgation of this Constitutional Amendment, the adjustment of the amounts of payment requests, until actual payment, regardless of their nature, shall be made by the official basic remuneration index of savings accounts, and, for purposes of compensating for delay, simple interest shall accrue at the same percentage as the interest accruing on savings accounts, with compensatory interest excluded. (Included by Constitutional Amendment 62, of 2009)
§ 16. As of August 1, 2025, the adjustment of the amounts of payment requests issued against the States, the Federal District and the Municipalities, from their issuance until actual payment, shall be made by the variation of the Broad National Consumer Price Index (IPCA), and, for purposes of compensating for delay, simple interest of 2% p.a. (two percent per year) shall accrue from issuance, with compensatory interest excluded. (Wording given by Constitutional Amendment 136, of 2025)
§ 16-A. If the adjustment and interest rate calculated under § 16 of this article represents an amount higher than the reference rate of the Special System for Settlement and Custody (Selic), the latter shall be applied in place of the former. (Included by Constitutional Amendment 136, of 2025)
§ 17. The amount exceeding the limit provided for in § 2 of art. 100 of the Federal Constitution shall be paid, while the special regime is in force, as provided for in §§ 6 and 7 or in items I, II and III of § 8 of this article, and the amounts spent to comply with the provisions of § 2 of art. 100 of the Federal Constitution shall be counted for the purposes of § 6 of this article. (Included by Constitutional Amendment 62, of 2009)
§ 18. While the special regime referred to in this article is in force, the original holders of court-ordered payment warrants who have reached 60 (sixty) years of age by the date of promulgation of this Constitutional Amendment shall also enjoy the preference referred to in § 6. (Included by Constitutional Amendment 62, of 2009)
Art. 98. The number of public defenders in each judicial unit shall be proportional to the actual demand for the services of the Public Defender's Office and to the respective population. (Included by Constitutional Amendment 80, of 2014)
§ 1 Within 8 (eight) years, the Union, the States and the Federal District shall have public defenders in all judicial units, in compliance with the provisions of the head provision of this article. (Included by Constitutional Amendment 80, of 2014)
§ 2 During the period provided for in § 1 of this article, the assignment of public defenders shall take place, as a priority, to serve the regions with the highest rates of social exclusion and population density. (Included by Constitutional Amendment 80, of 2014)
Art. 99. For the purposes of the provisions of item VII of § 2 of art. 155, in the case of transactions and services that supply goods and services to a non-taxpayer final consumer located in another State, the tax corresponding to the difference between the internal rate and the interstate rate shall be shared between the States of origin and destination, in the following proportion: (Included by Constitutional Amendment 87, of 2015)
I - for the year 2015: 20% (twenty percent) for the State of destination and 80% (eighty percent) for the State of origin; (Included by Constitutional Amendment 87, of 2015)
II - for the year 2016: 40% (forty percent) for the State of destination and 60% (sixty percent) for the State of origin; (Included by Constitutional Amendment 87, of 2015)
III - for the year 2017: 60% (sixty percent) for the State of destination and 40% (forty percent) for the State of origin; (Included by Constitutional Amendment 87, of 2015)
IV - for the year 2018: 80% (eighty percent) for the State of destination and 20% (twenty percent) for the State of origin; (Included by Constitutional Amendment 87, of 2015)
V - as of the year 2019: 100% (one hundred percent) for the State of destination. (Included by Constitutional Amendment 87, of 2015)
Art. 100. Until the supplementary law referred to in item II of § 1 of art. 40 of the Federal Constitution enters into force, the Justices of the Supremo Tribunal Federal, of the Superior Courts and of the Tribunal de Contas da União shall retire compulsorily at 75 (seventy-five) years of age, under the conditions of art. 52 of the Federal Constitution. (Included by Constitutional Amendment 88, of 2015)
Art. 101. The States, the Federal District and the Municipalities that, on March 25, 2015, are in arrears in the payment of their court-ordered payment warrants shall settle, by December 31, 2020, their overdue debts and those falling due within that period, by depositing monthly, in a special account of the local Court of Justice, under the sole and exclusive administration of that Court, 1/12 (one twelfth) of the amount calculated as a percentage of their respective net current revenues, determined in the second month preceding the month of payment, at a percentage sufficient to settle their debts and, even if variable, never lower, in each fiscal year, than the average percentage of net current revenue committed in the period from 2012 to 2014, in accordance with a payment plan to be submitted annually to the local Court of Justice. (Included by Constitutional Amendment 94, of 2016)
Art. 101. The States, the Federal District and the Municipalities that, on March 25, 2015, were in arrears in the payment of their court-ordered payment warrants shall settle, by December 31, 2024, their overdue debts and those falling due within that period, adjusted by the Special Broad National Consumer Price Index (IPCA-E), or by another index that may replace it, by depositing monthly in a special account of the local Court of Justice, under the sole and exclusive administration of that Court, 1/12 (one twelfth) of the amount calculated as a percentage of their net current revenues determined in the second month preceding the month of payment, at a percentage sufficient to settle their debts and, even if variable, never lower, in each fiscal year, than the percentage applied on the date of entry into force of the special regime referred to in this article, in accordance with a payment plan to be submitted annually to the local Court of Justice. (Wording given by Constitutional Amendment 99, of 2017)
Art. 101. The States, the Federal District and the Municipalities that, on March 25, 2015, were in arrears in the payment of their court-ordered payment warrants shall settle, by December 31, 2029, their overdue debts and those falling due within that period, adjusted by the Special Broad National Consumer Price Index (IPCA-E), or by another index that may replace it, by depositing monthly in a special account of the local Court of Justice, under the sole and exclusive administration of that Court, 1/12 (one twelfth) of the amount calculated as a percentage of their net current revenues determined in the second month preceding the month of payment, at a percentage sufficient to settle their debts and, even if variable, never lower, in each fiscal year, than the percentage applied on the date of entry into force of the special regime referred to in this article, in accordance with a payment plan to be submitted annually to the local Court of Justice. (Wording given by Constitutional Amendment 109, of 2021)
§ 1 Net current revenue, for the purposes of this article, means the sum of tax, property, industrial, agricultural, contribution and service revenues, current transfers and other current revenues, including those arising from § 1 of art. 20 of the Federal Constitution, determined in the period comprising the second month immediately preceding the reference month and the 11 (eleven) preceding months, excluding duplications, and deducting: (Included by Constitutional Amendment 94, of 2016)
I - in the States, the shares delivered to the Municipalities by constitutional mandate; (Included by Constitutional Amendment 94, of 2016)
II - in the States, in the Federal District and in the Municipalities, the contribution of public servants to fund their social security and social assistance system and the revenues from the financial compensation referred to in § 9 of art. 201 of the Federal Constitution. (Included by Constitutional Amendment 94, of 2016)
§ 2 The debt of court-ordered payment warrants may be paid through the use of the entity's own budgetary funds and of the following instruments: (Included by Constitutional Amendment 94, of 2016)
§ 2 The debt of court-ordered payment warrants shall be paid with the entity's own budgetary funds arising from the sources of net current revenue referred to in § 1 of this article and, additionally, funds from the following instruments may be used: (Wording given by Constitutional Amendment 99, of 2017)
I - up to 75% (seventy-five percent) of the amount of judicial deposits and administrative deposits in cash relating to judicial or administrative proceedings, whether tax-related or not, to which the State, the Federal District or the Municipalities, or their autonomous agencies, foundations and dependent state-owned enterprises, are a party; (Included by Constitutional Amendment 94, of 2016)
I - up to 75% (seventy-five percent) of the judicial deposits and administrative deposits in cash relating to judicial or administrative proceedings, whether tax-related or not, to which the States, the Federal District or the Municipalities, and their respective autarchies, foundations and dependent state-owned enterprises are a party, upon the establishment of a guarantee fund in an amount equivalent to 1/3 (one third) of the funds withdrawn, made up of the remaining portion of the judicial deposits and remunerated at the reference rate of the Special System for Settlement and Custody (Selic) for federal securities, never lower than the indices and criteria applied to the deposits withdrawn; (Wording given by Constitutional Amendment 99, of 2017)
II - up to 20% (twenty percent) of the other judicial deposits of the locality, under the jurisdiction of the respective Court of Justice, except those earmarked for the settlement of credits of a maintenance nature, upon the establishment of a guarantee fund made up of the remaining portion of the judicial deposits, to be allocated: (Included by Constitutional Amendment 94, of 2016)
II - up to 30% (thirty percent) of the other judicial deposits of the locality under the jurisdiction of the respective Court of Justice, upon the establishment of a guarantee fund in an amount equivalent to the funds withdrawn, made up of the remaining portion of the judicial deposits and remunerated at the reference rate of the Special System for Settlement and Custody (Selic) for federal securities, never lower than the indices and criteria applied to the deposits withdrawn, to be allocated: (Wording given by Constitutional Amendment 99, of 2017)
a) in the case of the Federal District, 100% (one hundred percent) of these funds to the Federal District itself; (Included by Constitutional Amendment 94, of 2016)
b) in the case of the States, 50% (fifty percent) of these funds to the State itself and 50% (fifty percent) to its Municipalities; (Included by Constitutional Amendment 94, of 2016)
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 where 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 in proportion to their respective populations, using as reference the latest census or the most recent population estimate of the Fundação Instituto Brasileiro de Geografia e Estatística (IBGE); (Wording given by Constitutional Amendment 99, of 2017)
III - the contracting of a loan, excepted from the debt limits referred to in items VI and VII of art. 52 of the Federal Constitution and from any other debt limits provided for, the prohibition on the earmarking of revenue provided for in item IV of art. 167 of the Federal Constitution not applying to this loan. (Included by Constitutional Amendment 94, of 2016)
III - loans, the debt limits referred to in items VI and VII of the caput of art. 52 of the Federal Constitution and any other debt limits provided for by law being excepted for this purpose, the prohibition on the earmarking of revenue provided for in item IV of the caput of art. 167 of the Federal Constitution not applying to these loans; (Wording given by Constitutional Amendment 99, of 2017)
IV - the entirety of the deposits in court-ordered payment warrants (precatórios) and direct requisitions for payment of small-value obligations made up to December 31, 2009 and not yet withdrawn, with the cancellation of the respective requisitions and the write-off of the obligations, the revalidation of the requisitions by the courts of the proceedings before the Tribunals being assured, at the request of the creditors and after hearing the debtor entity, the original chronological order position and the remuneration for the entire period being maintained. (Included by Constitutional Amendment 99, of 2017)
§ 3 The additional funds provided for in items I, II and IV of § 2 of this article shall be transferred directly by the depositary financial institution to the special account referred to in the caput of this article, under the sole and exclusive administration of the local Court of Justice, and this transfer shall be made within sixty days from the entry into force of this paragraph, under penalty of personal liability of the officer of the financial institution for improbity. (Included by Constitutional Amendment 99, of 2017)
§ 4 Within up to six months from the entry into force of the special regime referred to in this article, the Union, directly or through the official financial institutions under its control, shall make available to the States, the Federal District and the Municipalities, as well as to their respective autarchies, foundations and dependent state-owned enterprises, a special line of credit for the payment of the court-ordered payment warrants (precatórios) subject to the special payment regime referred to in this article, subject to the following conditions: (Included by Constitutional Amendment 99, of 2017) (Repealed by Constitutional Amendment 109, of 2021)
I - in the financing of the remaining balances of court-ordered payment warrants (precatórios) payable referred to in this paragraph, the indices and adjustment criteria that apply to the payment of court-ordered payment warrants (precatórios) shall be adopted, pursuant to § 12 of art. 100 of the Federal Constitution; (Included by Constitutional Amendment 99, of 2017) (Repealed by Constitutional Amendment 109, of 2021)
II - the financing of the remaining balances of court-ordered payment warrants (precatórios) payable referred to in this paragraph shall be made in monthly installments sufficient to satisfy the debt thus constituted; (Included by Constitutional Amendment 99, of 2017) (Repealed by Constitutional Amendment 109, of 2021)
III - the amount of each installment referred to in item II of this paragraph shall be calculated as a percentage of the net current revenue of the State, the Federal District and the Municipality, respectively, in the second month preceding the payment, at a percentage equivalent to the average monthly percentage commitment from 2012 until the end of the period referred to in the caput of this article, taking into account for this purpose only the own funds of each entity of the Federation applied to the payment of court-ordered payment warrants (precatórios); (Included by Constitutional Amendment 99, of 2017) (Repealed by Constitutional Amendment 109, of 2021)
IV - the debt limits referred to in items VI and VII of the caput of art. 52 of the Federal Constitution and any other debt limits provided for by law shall not apply to the loans referred to in this paragraph. (Included by Constitutional Amendment 99, of 2017) (Repealed by Constitutional Amendment 109, of 2021)
§ 4 (Repealed). (Wording given by Constitutional Amendment 109, of 2021)
I - (repealed); (Wording given by Constitutional Amendment 109, of 2021)
II - (repealed); (Wording given by Constitutional Amendment 109, of 2021)
III - (repealed); (Wording given by Constitutional Amendment 109, of 2021)
IV - (repealed). (Wording given by Constitutional Amendment 109, of 2021)
§ 5 The loans referred to in item III of § 2 of this article may be allocated, by act of the Executive Branch, exclusively to the payment of court-ordered payment warrants (precatórios) by direct settlement with the creditors, as provided in item III of § 8 of art. 97 of these Transitional Constitutional Provisions. (Included by Constitutional Amendment 113, of 2021) (See ADI 7047) (See ADI 7064)
§ 6 The provisions of §§ 23 to 30 of art. 100 of the Federal Constitution apply to the regime for payment of court-ordered payment warrants (precatórios) described in the caput of this article. (Included by Constitutional Amendment 136, of 2025)
Art. 102. While the special regime provided for in this Constitutional Amendment is in force, at least 50% (fifty percent) of the funds that, pursuant to art. 101 of these Transitional Constitutional Provisions, are allocated to the payment of overdue court-ordered payment warrants (precatórios) shall be used for payment according to the chronological order of presentation, respecting the preferences of maintenance credits and, among these, those relating to age, state of health and disability, pursuant to § 2 of art. 100 of the Federal Constitution, over all other credits of all years. (Included by Constitutional Amendment 94, of 2016)
Sole paragraph. The application of the remaining funds, at the option to be exercised by the States, the Federal District and the Municipalities, by act of the respective Executive Branch, observing the order of preference of the creditors, may be allocated to payment by means of direct settlements, before Auxiliary Courts for the Conciliation of Court-Ordered Payment Warrants (Precatórios), with a maximum reduction of 40% (forty percent) of the adjusted amount of the credit, provided that no appeal or judicial defense is pending in relation to the credit and that the requirements defined in the regulations issued by the federated entity are observed. (Included by Constitutional Amendment 94, of 2016)
§ 1 The application of the remaining funds, at the option to be exercised by the States, the Federal District and the Municipalities, by act of the respective Executive Branch, observing the order of preference of the creditors, may be allocated to payment by means of direct settlements, before Auxiliary Courts for the Conciliation of Court-Ordered Payment Warrants (Precatórios), with a maximum reduction of 40% (forty percent) of the adjusted amount of the credit, provided that no appeal or judicial defense is pending in relation to the credit and that the requirements defined in the regulations issued by the federated entity are observed. (Renumbered from the sole paragraph by Constitutional Amendment 99, of 2017)
§ 2 While the special regime provided for in art. 101 of these Transitional Constitutional Provisions is in force, the preferences relating to age, state of health and disability shall be satisfied up to the amount equivalent to five times the amount fixed by law for the purposes of § 3 of art. 100 of the Federal Constitution, splitting being permitted for this purpose, and the remainder shall be paid in the chronological order of presentation of the court-ordered payment warrant (precatório). (Included by Constitutional Amendment 99, of 2017)
Art. 103. While the States, the Federal District and the Municipalities are making payment of the monthly installment due as provided in the caput of art. 101 of these Transitional Constitutional Provisions, neither they nor their respective autarchies, foundations and dependent state-owned enterprises may be subject to the sequestration of funds, except in the case of failure to release the funds in a timely manner. (Included by Constitutional Amendment 94, of 2016)
Sole paragraph. While the special regime provided for in art. 101 of these Transitional Constitutional Provisions is in force, expropriations are prohibited by the States, the Federal District and the Municipalities whose stock of court-ordered payment warrants (precatórios) still pending payment, including the court-ordered payment warrants (precatórios) payable by their indirect administration entities, exceeds 70% (seventy percent) of their respective net current revenues, except for expropriations for purposes of public necessity in the areas of health, education, public security, public transportation, basic sanitation and social-interest housing. (Included by Constitutional Amendment 99, of 2017)
Art. 104. If the funds referred to in art. 101 of these Transitional Constitutional Provisions for the payment of court-ordered payment warrants (precatórios) are not released in a timely manner, in whole or in part: (Included by Constitutional Amendment 94, of 2016)
I - the President of the local Court of Justice shall order the sequestration, up to the limit of the amount not released, of the accounts of the defaulting federated entity; (Included by Constitutional Amendment 94, of 2016)
II - the head of the Executive Branch of the defaulting federated entity shall be held liable, in accordance with the legislation on fiscal responsibility and administrative improbity; (Included by Constitutional Amendment 94, of 2016)
III - the Union shall withhold the funds relating to the transfers to the States and Federal District Participation Fund and to the Municipalities Participation Fund and shall deposit them in the special account referred to in art. 101 of these Transitional Constitutional Provisions, for use as provided therein; (Included by Constitutional Amendment 94/2016)
IV - the States shall withhold the transfers provided for in the sole paragraph of art. 158 of the Federal Constitution and shall deposit them in the special account referred to in art. 101 of these Transitional Constitutional Provisions, for use as provided therein. (Included by Constitutional Amendment 94/2016)
IV - the States and the Management Committee of the Tax on Goods and Services shall withhold the transfers provided for, respectively, in §§ 1 and 2 of art. 158 of the Federal Constitution and shall deposit them in the special account referred to in art. 101 of these Transitional Constitutional Provisions, for use as provided therein. (Wording given by Constitutional Amendment 132/2023)
Sole paragraph. While the omission persists, the federated entity may not contract external or internal loans, except for the purposes provided for in § 2 of art. 101 of these Transitional Constitutional Provisions, and shall be barred from receiving voluntary transfers. (Included by Constitutional Amendment 94/2016)
Art. 105. While the regime for payment of court-ordered debts (precatórios) provided for in art. 101 of these Transitional Constitutional Provisions is in force, creditors of court-ordered debts, whether their own or those of third parties, may set them off against debts of a tax or other nature that, up to March 25, 2015, were registered as overdue debt (dívida ativa) of the States, the Federal District or the Municipalities, subject to the requirements defined in the federated entity's own law. (Included by Constitutional Amendment 94/2016)
Sole paragraph. No type of earmarking, such as transfers to other entities and those allocated to education, health and other purposes, applies to the set-offs referred to in the main clause of this article. (Included by Constitutional Amendment 94/2016)
§ 1 No type of earmarking, such as transfers to other entities and those allocated to education, health and other purposes, applies to the set-offs referred to in the main clause of this article. (Renumbered from the sole paragraph by Constitutional Amendment 99/2017)
§ 2 The States, the Federal District and the Municipalities shall regulate in their respective laws the provisions of the main clause of this article within one hundred and twenty days from January 1, 2018. (Included by Constitutional Amendment 99/2017)
§ 3 Once the period established in § 2 of this article has elapsed without the regulation provided for therein, creditors of court-ordered debts are authorized to exercise the option referred to in the main clause of this article. (Included by Constitutional Amendment 99/2017)
Art. 106. The New Fiscal Regime is hereby instituted within the scope of the Fiscal and Social Security Budgets of the Union, and shall be in force for twenty fiscal years, under the terms of arts. 107 to 114 of these Transitional Constitutional Provisions. (Included by Constitutional Amendment 95/2016) (Repealed by Constitutional Amendment 126/2022)
Art. 107. Individualized limits are hereby established, for each fiscal year, for the primary expenditures: (Included by Constitutional Amendment 95/2016) (See) (Repealed by Constitutional Amendment 126/2022)
I - of the Executive Branch; (Included by Constitutional Amendment 95/2016) (See Constitutional Amendment 126/2022)
II - of the Supremo Tribunal Federal, the Superior Tribunal de Justiça, the Conselho Nacional de Justiça, the Labor Courts, the Federal Courts, the Military Courts of the Union, the Electoral Courts and the Courts of the Federal District and Territories, within the Judicial Branch; (Included by Constitutional Amendment 95/2016)
III - of the Federal Senate, the Chamber of Deputies and the Tribunal de Contas da União, within the Legislative Branch; (Included by Constitutional Amendment 95/2016)
IV - of the Ministério Público da União and the Conselho Nacional do Ministério Público; and (Included by Constitutional Amendment 95/2016)
V - of the Defensoria Pública da União. (Included by Constitutional Amendment 95/2016)
§ 1 Each of the limits referred to in the main clause of this article shall be equivalent: (Included by Constitutional Amendment 95/2016)
I - for fiscal year 2017, to the primary expenditure paid in fiscal year 2016, including paid unpaid commitments (restos a pagar) and other operations affecting the primary result, adjusted by 7.2% (seven point two percent); and (Included by Constitutional Amendment 95/2016)
II - for subsequent fiscal years, to the amount of the limit for the immediately preceding fiscal year, adjusted by the variation of the Broad National Consumer Price Index (IPCA), published by the Instituto Brasileiro de Geografia e Estatística, or of another index that may replace it, for the twelve-month period ending in June of the fiscal year preceding the one to which the budget law refers. (Included by Constitutional Amendment 95/2016)
II - for subsequent fiscal years, to the amount of the limit for the immediately preceding fiscal year, adjusted by the variation of the Broad National Consumer Price Index (IPCA), published by the Fundação Instituto Brasileiro de Geografia e Estatística, or of another index that may replace it, calculated in the fiscal year preceding the one to which the budget law refers. (Wording given by Constitutional Amendment 113/2021) (Repealed by Constitutional Amendment 126/2022)
§ 2 The limits established under item IV of the main clause of art. 51, item XIII of the main clause of art. 52, § 1 of art. 99, § 3 of art. 127 and § 3 of art. 134 of the Federal Constitution may not exceed those established under this article. (Included by Constitutional Amendment 95/2016)
§ 3 The message transmitting the budget bill shall show the maximum programming amounts compatible with the individualized limits calculated under § 1 of this article, subject to §§ 7 to 9 of this article. (Included by Constitutional Amendment 95/2016)
§ 4 The primary expenditures authorized in the annual budget law that are subject to the limits dealt with in this article may not exceed the maximum amounts shown under § 3 of this article. (Included by Constitutional Amendment 95/2016)
§ 5 The opening of supplementary or special appropriations that increase the total authorized amount of primary expenditure subject to the limits dealt with in this article is prohibited. (Included by Constitutional Amendment 95/2016)
§ 6 The following are not included in the calculation base and in the limits established in this article: (Included by Constitutional Amendment 95/2016)
I - constitutional transfers established in § 1 of art. 20, item III of the sole paragraph of art. 146, § 5 of art. 153, art. 157, items I and II of art. 158, art. 159 and § 6 of art. 212, the expenditures relating to item XIV of the main clause of art. 21, all of the Federal Constitution, and the supplementations dealt with in items V and VII of the main clause of art. 60 of these Transitional Constitutional Provisions; (Included by Constitutional Amendment 95/2016)
I - constitutional transfers established in § 1 of art. 20, item III of the sole paragraph of art. 146, § 5 of art. 153, art. 157, items I and II of the main clause of art. 158, art. 159 and § 6 of art. 212, the expenditures relating to item XIV of the main clause of art. 21 and the supplementations dealt with in items IV and V of the main clause of art. 212-A, all of the Federal Constitution; (Wording given by Constitutional Amendment 108/2020)
II - extraordinary appropriations referred to in § 3 of art. 167 of the Federal Constitution; (Included by Constitutional Amendment 95/2016)
III - non-recurring expenditures of the Electoral Courts for the holding of elections; and (Included by Constitutional Amendment 95/2016)
IV - expenditures on capital increases of non-dependent state-owned enterprises. (Included by Constitutional Amendment 95/2016)
V - transfers to the States, the Federal District and the Municipalities of part of the amounts collected from the auctions of the volumes exceeding the limit referred to in § 2 of art. 1 of Law 12.276, of June 30, 2010, and the expenditure arising from the revision of the onerous assignment contract dealt with in the same Law. (Included by Constitutional Amendment 102/2019) (Effectiveness)
VI - current expenditures or transfers to the health funds of the States, the Federal District and the Municipalities, allocated to the payment of personnel expenses for compliance with the national salary floors for nurses, nursing technicians, nursing assistants and midwives, in accordance with §§ 12, 13, 14 and 15 of art. 198 of the Federal Constitution. (Included by Constitutional Amendment 127/2022)
§ 6-A The following are not included in the limit established in item I of the main clause of this article, as of fiscal year 2023: (Included by Constitutional Amendment 126/2022)
I - expenditures on socio-environmental projects or projects relating to climate change funded with donation resources, as well as expenditures on projects funded with resources arising from judicial or extrajudicial settlements entered into as a result of environmental disasters; (Included by Constitutional Amendment 126/2022)
II - expenditures of federal educational institutions and of Scientific, Technological and Innovation Institutions (ICTs) funded with their own revenues, donations, or cooperation agreements, contracts or other sources, entered into with the other entities of the Federation or private entities; (Included by Constitutional Amendment 126/2022)
III - expenditures funded with resources arising from transfers from the other entities of the Federation to the Union allocated to the direct execution of engineering works and services. (Included by Constitutional Amendment 126/2022)
§ 6-B Expenditures on investments in an amount corresponding to the excess collection of current revenues of the fiscal year preceding the one to which the budget law refers are not included in the limit established in item I of the main clause of this article, limited to 6.5% (six point five percent) of the excess collection of current revenues of fiscal year 2021. (Included by Constitutional Amendment 126/2022)
§ 6-C The expenditures provided for in § 6-B of this article shall not be considered for purposes of verifying compliance with the primary result target established in the main clause of art. 2 of Law 14.436, of August 9, 2022. (Included by Constitutional Amendment 126/2022)
§ 7 In the first three fiscal years of the New Fiscal Regime, the Executive Branch may offset, with an equivalent reduction in its primary expenditure, in accordance with the amounts established in the budget bill submitted by the Executive Branch in the respective fiscal year, the excess of primary expenditures over the limits dealt with in items II to V of the main clause of this article. (Included by Constitutional Amendment 95/2016)
§ 8 The offset dealt with in § 7 of this article shall not exceed 0.25% (twenty-five hundredths of one percent) of the Executive Branch's limit. (Included by Constitutional Amendment 95/2016)
§ 9 Provided the aggregate in each of items II to IV of the main clause of this article is respected, the budget guidelines law may provide for offsets among the individualized limits of the bodies listed in each item. (Included by Constitutional Amendment 95/2016)
§ 10. For purposes of verifying compliance with the limits dealt with in this article, the primary expenditures paid shall be considered, including paid unpaid commitments (restos a pagar) and other operations affecting the primary result in the fiscal year. (Included by Constitutional Amendment 95/2016)
§ 11. The payment of unpaid commitments (restos a pagar) recorded up to December 31, 2015 may be excluded from the verification of compliance with the limits addressed in this article, up to the excess primary result of the Fiscal and Social Security Budgets for the fiscal year in relation to the target set in the budget guidelines law. (Added by Constitutional Amendment 95/2016)
§ 12. For purposes of preparing the annual budget bill, the Executive Branch shall consider the value realized through June of the index provided for in item II of § 1 of this article, relating to the year in which the bill is submitted, and the value estimated through December of that same year. (Added by Constitutional Amendment 113/2021)
§ 13. The estimate of the index referred to in § 12 of this article, together with the other macroeconomic parameters, shall be prepared monthly by the Executive Branch and sent to the joint committee addressed in § 1 of art. 166 of the Federal Constitution. (Added by Constitutional Amendment 113/2021)
§ 14. The result of the difference found between the projections referred to in §§ 12 and 13 of this article and the actual determination of the index provided for in item II of § 1 of this article shall be calculated by the Executive Branch, for purposes of defining the calculation basis of the respective limits for the following fiscal year, which shall be communicated to the other Branches upon preparation of the budget bill. (Added by Constitutional Amendment 113/2021)
Art. 107-A. Until the end of 2026, a limit is established, for each fiscal year, for the allocation in the budget proposal of expenditures on payments arising from court judgments addressed in art. 100 of the Federal Constitution, equivalent to the amount of the expenditure paid in fiscal year 2016, including unpaid commitments (restos a pagar) paid, adjusted as provided in § 1 of art. 107 of this Transitional Constitutional Provisions Act, and the fiscal space resulting from the difference between the amount of the court-ordered payment orders (precatórios) issued and the respective limit shall be allocated to the program provided for in the sole paragraph of art. 6 and to social security, under art. 194, both of the Federal Constitution, to be calculated as follows: (Added by Constitutional Amendment 114/2021) (See) (See ADI 7064)
Art. 107-A. Until the end of 2026, a limit is established, for each fiscal year, for the allocation in the budget proposal of expenditures on payments arising from court judgments addressed in art. 100 of the Federal Constitution, equivalent to the amount of the expenditure paid in fiscal year 2016, including unpaid commitments (restos a pagar) paid, adjusted, for fiscal year 2017, by 7.2% (seven point two percent) and, for subsequent fiscal years, by the variation of the Broad National Consumer Price Index (IPCA), published by the Fundação Instituto Brasileiro de Geografia e Estatística, or of another index that may replace it, determined in the fiscal year preceding that to which the budget law refers, and the fiscal space resulting from the difference between the amount of the court-ordered payment orders (precatórios) issued and the respective limit shall be allocated to the program provided for in the sole paragraph of art. 6 and to social security, under art. 194, both of the Federal Constitution, to be calculated as follows: (Wording given by Constitutional Amendment 126/2022)
I - in fiscal year 2022, the fiscal space resulting from the difference between the amount of the court-ordered payment orders (precatórios) issued and the limit established in the caput of this article shall be allocated to the program provided for in the sole paragraph of art. 6 and to social security, under art. 194, both of the Federal Constitution; (Added by Constitutional Amendment 114/2021)
II - in fiscal year 2023, by the difference between the total court-ordered payment orders (precatórios) issued between July 2, 2021 and April 2, 2022 and the limit addressed in the caput of this article applicable to fiscal year 2023; and (Added by Constitutional Amendment 114/2021) (See MI 7300) (See ADI 7064)
III - in fiscal years 2024 to 2026, by the difference between the total court-ordered payment orders (precatórios) issued between April 3 of the second year preceding the fiscal year and April 2 of the year preceding the fiscal year and the limit addressed in the caput of this article applicable to the same fiscal year. (Added by Constitutional Amendment 114/2021) (See ADI 7064)
§ 1 The limit for the payment of court-ordered payment orders (precatórios) shall correspond, in each fiscal year, to the limit provided for in the caput of this article, reduced by the projection of expenditure on the payment of small-value requisitions for the same fiscal year, which shall have priority in payment. (Added by Constitutional Amendment 114/2021)
§ 2 Court-ordered payment orders (precatórios) that are not paid by reason of the provisions of this article shall have priority for payment in subsequent fiscal years, observing the chronological order and the provisions of § 8 of this article. (Added by Constitutional Amendment 114/2021)
§ 3 The creditor of a court-ordered payment order (precatório) that has not been paid by reason of the provisions of this article may, in addition to the cases provided for in § 11 of art. 100 of the Federal Constitution and without prejudice to the procedures provided for in §§ 9 and 21 of that article, opt to receive payment, through direct settlements before Auxiliary Courts for Conciliation of Payment of Court Judgments against the Federal Treasury, in a single installment, by the end of the following fiscal year, with a waiver of 40% (forty percent) of the amount of that credit. (Added by Constitutional Amendment 114/2021) (See ADI 7064)
§ 4 The Conselho Nacional de Justiça shall regulate the action of the Presidents of the competent Courts for compliance with this article. (Added by Constitutional Amendment 114/2021)
§ 5 The limit established in this article does not include expenditures for purposes of compliance with the provisions of §§ 11, 20 and 21 of art. 100 of the Federal Constitution and of § 3 of this article, nor the monetary adjustment of court-ordered payment orders (precatórios) recorded in the fiscal year. (Added by Constitutional Amendment 114/2021) (See ADI 7064)
§ 6 The limits established in art. 107 of this Transitional Constitutional Provisions Act do not include the provisions of §§ 11, 20 and 21 of art. 100 of the Federal Constitution and of § 3 of this article. (Added by Constitutional Amendment 114/2021) (See ADI 7064)
§ 7 In the situation provided for in § 3 of this article, for court-ordered payment orders (precatórios) not included in the 2022 budget proposal, the amounts necessary for their settlement shall be provided through the opening of additional appropriations during fiscal year 2022. (Added by Constitutional Amendment 114/2021)
§ 8 Payments arising from court judgments addressed in art. 100 of the Federal Constitution shall be made in the following order: (Added by Constitutional Amendment 114/2021)
I - obligations defined by law as small-value obligations, provided for in § 3 of art. 100 of the Federal Constitution; (Added by Constitutional Amendment 114/2021)
II - court-ordered payment orders (precatórios) of a maintenance nature whose holders, original or by hereditary succession, are at least 60 (sixty) years of age, or suffer from a serious illness or are persons with disabilities, as defined by law, up to the amount equivalent to three times the amount set by law as a small-value obligation; (Added by Constitutional Amendment 114/2021)
III - other court-ordered payment orders (precatórios) of a maintenance nature up to the amount equivalent to three times the amount set by law as a small-value obligation; (Added by Constitutional Amendment 114/2021)
IV - other court-ordered payment orders (precatórios) of a maintenance nature beyond the amount provided for in item III of this paragraph; (Added by Constitutional Amendment 114/2021)
V - other court-ordered payment orders (precatórios). (Added by Constitutional Amendment 114/2021)
Art. 108. The President of the Republic may propose, as of the tenth fiscal year of effectiveness of the New Fiscal Regime, a supplementary bill to amend the method of adjustment of the limits referred to in item II of § 1 of art. 107 of this Transitional Constitutional Provisions Act. (Added by Constitutional Amendment 95/2016) (Repealed by Constitutional Amendment 113/2021)
Sole paragraph. Only one amendment of the method of adjustment of the limits shall be allowed per presidential term. (Added by Constitutional Amendment 95/2016) (Repealed by Constitutional Amendment 113/2021)
Art. 109. In the event of noncompliance with an individualized limit, the following prohibitions shall apply, until the end of the fiscal year in which expenditures return to the respective limits, to the Executive Branch or to the body listed in items II to V of the caput of art. 107 of this Transitional Constitutional Provisions Act that failed to comply with it, without prejudice to other measures: (Added by Constitutional Amendment 95/2016)
Art. 109. If it is found, upon approval of the budget law, that, within the scope of expenditures subject to the limits of art. 107 of this Transitional Constitutional Provisions Act, the proportion of mandatory primary expenditure in relation to total primary expenditure exceeded 95% (ninety-five percent), the following prohibitions shall apply to the respective Branch or body, until the end of the fiscal year to which the budget law refers, without prejudice to other measures: (Wording given by Constitutional Amendment 109/2021) (Repealed by Constitutional Amendment 126/2022)
I - granting, on any basis, of an advantage, increase, readjustment or adequation of the remuneration of members of a Branch or body, of public servants and public employees and of military personnel, except those arising from a final and unappealable court judgment or from a legal requirement resulting from acts prior to the entry into force of this Constitutional Amendment; (Added by Constitutional Amendment 95/2016)
I - granting, on any basis, of an advantage, increase, readjustment or adequation of the remuneration of members of a Branch or body, of public servants and public employees and of military personnel, except those arising from a final and unappealable court judgment or from a legal requirement prior to the start of application of the measures addressed in this article; (Wording given by Constitutional Amendment 109/2021)
II - creation of a position, employment or function that entails an increase in expenditure; (Added by Constitutional Amendment 95/2016)
III - alteration of a career structure that entails an increase in expenditure; (Added by Constitutional Amendment 95/2016)
IV - admission or hiring of personnel, on any basis, except for replacements in managerial and leadership positions that do not entail an increase in expenditure and those resulting from vacancies in tenured or life-tenured positions; (Added by Constitutional Amendment 95/2016)
IV - admission or hiring of personnel, on any basis, except for: (Wording given by Constitutional Amendment 109/2021)
a) replacements in managerial and leadership positions that do not entail an increase in expenditure; (Added by Constitutional Amendment 109/2021)
b) replacements resulting from vacancies in tenured or life-tenured positions; (Added by Constitutional Amendment 109/2021)
c) temporary hirings addressed in item IX of the caput of art. 37 of the Federal Constitution; and (Added by Constitutional Amendment 109/2021)
d) replacements of temporary personnel for the performance of military service and of students of military training bodies; (Added by Constitutional Amendment 109/2021)
V - holding of a public competitive examination, except for the replacements of vacancies provided for in item IV; (Added by Constitutional Amendment 95/2016)
VI - creation or increase of aids, advantages, bonuses, allowances, representation payments or benefits of any nature in favor of members of a Branch, of the Ministério Público or of the Defensoria Pública and of public servants and public employees and military personnel; (Added by Constitutional Amendment 95/2016)
VI - creation or increase of aid, advantages, bonuses, allowances, representation payments, or benefits of any nature, including those of an indemnity nature, in favor of members of a Branch of Government, of the Public Prosecutor's Office or of the Public Defender's Office, of public servants and public employees and of military personnel, or of their dependents, except when derived from a final and unappealable court judgment or from a legal determination predating the start of application of the measures referred to in this article; (Wording given by Constitutional Amendment 109/2021)
VII - creation of mandatory expenditure; and (Added by Constitutional Amendment 95/2016)
VIII - adoption of a measure that entails adjustment of mandatory expenditure above the variation of inflation, subject to the preservation of purchasing power referred to in item IV of the caput of art. 7 of the Federal Constitution. (Added by Constitutional Amendment 95/2016)
IX - increase in the amount of benefits of an indemnity nature intended for any member of a Branch of Government, servant or employee of the public administration and their dependents, except when derived from a final and unappealable court judgment or from a legal determination predating the start of application of the measures referred to in this article. (Added by Constitutional Amendment 109/2021)
§ 1 The prohibitions provided for in items I, III and VI of the caput, when any of the individualized limits of the bodies listed in items II, III and IV of the caput of art. 107 of this Act of Transitional Constitutional Provisions is breached, shall apply to all of the bodies referred to in each item. (Added by Constitutional Amendment 95/2016)
§ 1 The prohibitions provided for in items I, III and VI of the caput of this article, when the prohibitions are triggered for any of the bodies listed in items II, III and IV of the caput of art. 107 of this Act of Transitional Constitutional Provisions, shall apply to all of the bodies referred to in each item. (Wording given by Constitutional Amendment 109/2021)
§ 2 In addition to the provisions of the caput, in the event of breach of the limit referred to in item I of the caput of art. 107 of this Act of Transitional Constitutional Provisions, the following are prohibited: (Added by Constitutional Amendment 95/2016)
§ 2 If the prohibitions referred to in the caput of this article are triggered for the Executive Branch, the following are prohibited: (Wording given by Constitutional Amendment 109/2021)
I - the creation or expansion of programs and lines of financing, as well as the remission, renegotiation or refinancing of debts that entail an increase in expenditure on subsidies and grants; and (Added by Constitutional Amendment 95/2016)
II - the granting or expansion of a tax incentive or tax benefit. (Added by Constitutional Amendment 95/2016)
§ 3 In the event of breach of any of the individualized limits referred to in the caput of art. 107 of this Act of Transitional Constitutional Provisions, the granting of the general revision provided for in item X of the caput of art. 37 of the Federal Constitution is prohibited. (Added by Constitutional Amendment 95/2016)
§ 3 If the prohibitions referred to in the caput of this article are triggered, the granting of the general revision provided for in item X of the caput of art. 37 of the Federal Constitution is prohibited. (Wording given by Constitutional Amendment 109/2021)
§ 4 The prohibitions provided for in this article shall also apply to legislative proposals. (Added by Constitutional Amendment 95/2016)
§ 4 The provisions of this article: (Wording given by Constitutional Amendment 109/2021)
I - do not constitute an obligation of future payment by the Union or rights of others over the public treasury; (Added by Constitutional Amendment 109/2021)
II - do not repeal, waive or suspend compliance with constitutional and legal provisions that establish fiscal targets or maximum expenditure limits; and (Added by Constitutional Amendment 109/2021)
III - also apply to legislative proposals. (Added by Constitutional Amendment 109/2021)
§ 5 The provisions of items II, IV, VII and VIII of the caput and of § 2 of this article do not apply to measures to combat a national public calamity whose effectiveness and effects do not extend beyond its duration. (Added by Constitutional Amendment 109/2021)
Art. 110. While the New Fiscal Regime is in force, the minimum allocations to public health actions and services and to the maintenance and development of education shall be equivalent: (Added by Constitutional Amendment 95/2016) (Repealed by Constitutional Amendment 126/2022)
I - in fiscal year 2017, to the minimum allocations calculated under item I of § 2 of art. 198 and the caput of art. 212 of the Federal Constitution; and (Added by Constitutional Amendment 95/2016)
II - in subsequent fiscal years, to the amounts calculated for the minimum allocations of the immediately preceding fiscal year, adjusted in the manner established by item II of § 1 of art. 107 of this Act of Transitional Constitutional Provisions. (Added by Constitutional Amendment 95/2016)
Art. 111. From fiscal year 2018 until the last fiscal year in which the New Fiscal Regime is in force, the approval and execution provided for in §§ 9 and 11 of art. 166 of the Federal Constitution shall correspond to the amount of mandatory execution for fiscal year 2017, adjusted in the manner established by item II of § 1 of art. 107 of this Act of Transitional Constitutional Provisions. (Added by Constitutional Amendment 95/2016)
Art. 111. From fiscal year 2018 until fiscal year 2022, the approval and execution provided for in §§ 9 and 11 of art. 166 of the Federal Constitution shall correspond to the amount of mandatory execution for fiscal year 2017, adjusted in the manner established in item II of § 1 of art. 107 of this Act of Transitional Constitutional Provisions. (Wording given by Constitutional Amendment 126/2022) (Repealed by Constitutional Amendment 126/2022)
Art. 111-A. From fiscal year 2024 until the last fiscal year in which the New Fiscal Regime is in force, the approval and execution provided for in §§ 9 and 11 of art. 166 of the Federal Constitution shall correspond to the amount of mandatory execution for fiscal year 2023, adjusted in the manner established in item II of § 1 of art. 107 of this Act of Transitional Constitutional Provisions. (Added by Constitutional Amendment 126/2022) (Repealed by Constitutional Amendment 126/2022)
Art. 112. The provisions introduced by the New Fiscal Regime: (Added by Constitutional Amendment 95/2016) (Repealed by Constitutional Amendment 126/2022)
I - shall not constitute an obligation of future payment by the Union or rights of others over the public treasury; and (Added by Constitutional Amendment 95/2016)
II - do not repeal, waive or suspend compliance with constitutional and legal provisions that establish fiscal targets or maximum expenditure limits. (Added by Constitutional Amendment 95/2016)
Art. 113. A legislative proposal that creates or alters mandatory expenditure or revenue waiver shall be accompanied by an estimate of its budgetary and financial impact. (Added by Constitutional Amendment 95/2016)
Art. 114. The processing of a proposal listed in the caput of art. 59 of the Federal Constitution, except for that referred to in its item V, when it entails an increase in expenditure or a revenue waiver, shall be suspended for up to twenty days, at the request of one fifth of the members of the House, under the rules of procedure, for analysis of its compatibility with the New Fiscal Regime. (Added by Constitutional Amendment 95/2016) (Repealed by Constitutional Amendment 126/2022)
Art. 115. The installment payment of social security contributions and other debts of the Municipalities, including their autonomous government agencies and foundations, owed to the respective special social security regimes, falling due by October 31, 2021, including those previously paid in installments, is exceptionally authorized, over a maximum period of 240 (two hundred and forty) monthly installments, upon authorization in a specific municipal law, provided that they prove to have amended the legislation of the special social security regime to meet the following conditions, cumulatively: (Added by Constitutional Amendment 113/2021)
Art. 115. The installment payment of social security contributions and other debts of the States, the Federal District and the Municipalities, including their autonomous government agencies and foundations, owed to the respective special social security regimes, falling due by August 31, 2025, including those previously paid in installments, is exceptionally authorized, over a maximum period of 300 (three hundred) monthly installments, upon authorization in a specific law of the federative entity, provided that they prove, within 15 (fifteen) months after the date of promulgation of the amendment to this caput, to have joined the Social Security Regularity Program with the Ministry of Social Security and to have amended the respective legislation of the special social security regime to meet the following conditions, cumulatively: (Wording given by Constitutional Amendment 136/2025)
I - adoption of rules on eligibility, calculation and adjustment of benefits that include, under the terms of items I and III of § 1 and §§ 3 to 5, 7 and 8 of art. 40 of the Federal Constitution, rules similar to those applicable to public servants of the special social security regime of the Union and that effectively contribute to achieving and maintaining financial and actuarial balance; (Added by Constitutional Amendment 113/2021)
II - adjustment of the list of benefits to the provisions of §§ 2 and 3 of art. 9 of Constitutional Amendment 103, of November 12, 2019; (Added by Constitutional Amendment 113/2021)
III - adjustment of the contribution rate owed by servants, under the terms of § 4 of art. 9 of Constitutional Amendment 103, of November 12, 2019; and (Added by Constitutional Amendment 113/2021)
IV - establishment of the supplementary pension regime and adjustment of the body or entity managing the special social security regime, under the terms of § 6 of art. 9 of Constitutional Amendment 103, of November 12, 2019. (Added by Constitutional Amendment 113/2021)
Sole paragraph. An act of the Ministry of Labor and Social Security, within the scope of its powers, shall define the criteria for the installment payment provided for in this article, including as to compliance with the provisions of items I, II, III and IV of the caput of this article, and shall make information available to the Municipalities on the amount of the debts, the forms of installment payment, and the applicable interest and charges, so as to enable monitoring of the evolution of those debts. (Added by Constitutional Amendment 113/2021)
§ 1 An act of the Ministry of Social Security, within the scope of its powers, shall define the criteria for the installment payment provided for in this article, including as to compliance with the provisions of items I, II, III and IV of the caput of this article and as to joining the Social Security Regularity Program, which shall provide differentiated deadlines and conditions for meeting the requirements of the Social Security Regularity Certificate and for pursuing the financial and actuarial balance of the special regimes, and shall make information available to the subnational federative entities on the amount of the debts, the forms of installment payment, and the applicable interest and charges, so as to enable monitoring of the evolution of those debts. (Added by Constitutional Amendment 136/2025)
§ 2 A federative entity that does not prove compliance with the cumulative conditions provided for in the caput of this article within 15 (fifteen) months after the date of promulgation of this paragraph shall have its installment payment suspended and may not renegotiate the respective debt until the conditions are subsequently met. (Added by Constitutional Amendment 136/2025)
§ 3 The installment plan shall be suspended in the event of default for 3 (three) consecutive months or 6 (six) alternating months with respect to the social security contributions referred to in the caput of this article, or of noncompliance with the Social Security Regularity Program. (Added by Constitutional Amendment 136 of 2025)
Art. 116. The installment payment of debts arising from social security contributions owed by the Municipalities, including their autonomous agencies and foundations, to the General Social Security Regime, falling due by October 31, 2021, even if at the stage of a tax enforcement action already filed, including those arising from noncompliance with ancillary obligations and those previously placed under installment plans, is exceptionally authorized, for a maximum term of 240 (two hundred and forty) monthly installments. (Added by Constitutional Amendment 113 of 2021)
Art. 116. The installment payment of debts arising from social security contributions owed by the Municipalities, including their autonomous agencies and foundations, to the General Social Security Regime, falling due by August 31, 2025, even if at the stage of a tax enforcement action already filed, including those arising from noncompliance with ancillary obligations and those that were the subject of a prior installment plan not fully paid off, is exceptionally authorized, for a maximum term of 300 (three hundred) monthly installments. (Wording given by Constitutional Amendment 136 of 2025)
§ 1 Municipalities that have their own social security regime shall prove, for purposes of formalizing the installment plan with the General Social Security Regime provided for in this article, that they have met the conditions established in items I, II, III and IV of the caput of art. 115 of this Transitional Constitutional Provisions Act. (Added by Constitutional Amendment 113 of 2021)
§ 1 Municipalities that have their own social security regime shall prove, for purposes of continuing the installment plan with the General Social Security Regime provided for in this article, that they have met, by March 1, 2027, the conditions established in items I, II, III and IV of the caput of art. 115 of this Transitional Constitutional Provisions Act, under penalty of suspension of the installment plan and prohibition of renegotiation of their respective debts until the conditions are subsequently met. (Wording given by Constitutional Amendment 136 of 2025)
§ 2 The debts placed under installment plans shall have a reduction of 40% (forty percent) of late-payment, ex officio and standalone fines, of 80% (eighty percent) of late-payment interest, of 40% (forty percent) of legal charges and of 25% (twenty-five percent) of attorney's fees. (Added by Constitutional Amendment 113 of 2021)
§ 3 The amount of each installment shall be increased by interest equivalent to the reference rate of the Special System for Settlement and Custody (Selic), accrued monthly, calculated from the month following that of consolidation through the month preceding that of payment. (Added by Constitutional Amendment 113 of 2021)
§ 3 The amount of each installment shall be increased by monetary adjustment and interest, accrued monthly, calculated from the month following that of consolidation through the month preceding that of payment, under the following terms: (Wording given by Constitutional Amendment 136 of 2025)
I - monetary adjustment by the variation of the IPCA or of any index that may replace it; (Added by Constitutional Amendment 136 of 2025)
II - real interest of 0% p.a. (zero percent per year) for Municipalities that, within 18 (eighteen) months after the promulgation of this item, pay off at least 20% (twenty percent) of the debt provided for in this article; (Added by Constitutional Amendment 136 of 2025)
III - real interest of 1% p.a. (one percent per year) for Municipalities that, within 18 (eighteen) months after the promulgation of this item, pay off at least 10% (ten percent) of the consolidated debt provided for in this article; (Added by Constitutional Amendment 136 of 2025)
IV - real interest of 2% p.a. (two percent per year) for Municipalities that, within 18 (eighteen) months after the promulgation of this item, pay off at least 5% (five percent) of the debt provided for in this article; (Added by Constitutional Amendment 136 of 2025)
V - real interest of 4% p.a. (four percent per year) for Municipalities that do not fall under items II, III or IV of this paragraph. (Added by Constitutional Amendment 136 of 2025)
§ 4 Debts deemed time-barred by the statute of limitations or extinguished by lapse of the assessment period do not constitute debts of the Municipalities. (Added by Constitutional Amendment 113 of 2021)
§ 5 The Special Secretariat of the Federal Revenue of Brazil and the Office of the Attorney General of the National Treasury, within the scope of their powers, shall establish the criteria for the installment plan provided for in this article and shall make available to the Municipalities information on the amount of the debts, the forms of installment payment, the interest and the applicable charges, so as to enable monitoring of the evolution of those debts. (Added by Constitutional Amendment 113 of 2021)
§ 6 The installment plan shall be terminated in the event of default for 3 (three) consecutive months or 6 (six) alternating months with respect to the social security contributions referred to in the caput of this article. (Added by Constitutional Amendment 136 of 2025)
§ 7 In the event of termination for default, the Municipality shall be barred from receiving voluntary transfers from the Union, including from parliamentary amendments, for as long as the default persists. (Added by Constitutional Amendment 136 of 2025)
§ 8 The head of the Executive Branch of the defaulting Municipality shall be held liable under the legislation on fiscal responsibility and administrative improbity. (Added by Constitutional Amendment 136 of 2025)
§ 9 Municipalities and their respective heads of the Executive Branch that demonstrate that the default occurred due to unexpected and significant negative variations in revenues or due to an increase in expenses not arising from decisions of the Municipality itself or of its respective head of the Executive Branch shall not be held liable. (Added by Constitutional Amendment 136 of 2025)
§ 10. The installments referred to in the caput of this article shall be equivalent to the debt balance divided into up to 300 (three hundred) installments or to 1% (one percent) of the average monthly net current revenue of the Municipality for the year preceding that in which the installment falls due, whichever results in the smaller installment. (Added by Constitutional Amendment 136 of 2025)
§ 11. Upon expiration of the installment plan term, any residual debt not paid off as provided in the caput of this article may be paid in a lump sum or in up to 60 (sixty) monthly installments, as provided in the legislation applicable to the federal Public Treasury. (Added by Constitutional Amendment 136 of 2025)
§ 12. The early payment of a portion of the debt provided for in § 3 of this article may be made by means of the following instruments: (Added by Constitutional Amendment 136 of 2025)
I - transfer of amounts in legal tender to the single account of the National Treasury, as extraordinary amortization of the outstanding balance; (Added by Constitutional Amendment 136 of 2025)
II - transfer to the Union of equity interests in companies owned by the Municipality, provided that the transaction is authorized by specific laws of the Union and of the Municipality; (Added by Constitutional Amendment 136 of 2025)
III - transfer of movable or immovable property of the Municipality to the Union, provided that both parties express their acceptance and the transaction is authorized by a specific law of the Municipality; (Added by Constitutional Amendment 136 of 2025)
IV - assignment of liquid and certain credits of the Municipality to the private sector, provided that they are previously accepted by the Union; (Added by Constitutional Amendment 136 of 2025)
V - transfer of credits of the Municipality against the Union recognized by both parties; (Added by Constitutional Amendment 136 of 2025)
VI - assignment to the Union of receivables arising from credits registered as overdue tax liabilities of the municipal Public Treasury that have been acknowledged and are deemed recoverable under the applicable legislation, on the following conditions: (Added by Constitutional Amendment 136 of 2025)
a) the amount considered for amortization of the debt shall be the adjusted amount of the credits, with or without a discount, as negotiated between the parties; (Added by Constitutional Amendment 136 of 2025)
b) the assignment of the credit shall not cause any change in the debtor's status nor give rise to the issuance of a clearance certificate; (Added by Constitutional Amendment 136 of 2025)
c) in the event of an assigned credit, a regulation shall provide for the rules to which the taxable persons shall be subject; (Added by Constitutional Amendment 136 of 2025)
d) the amounts of the credits provided for in this item, net of the discount referred to in sub-item "a" of this item, may be used as payment of the debt to the Union up to the limit of 10% (ten percent) of the amount of the debt, and the assignment must be accepted by mutual agreement between the Union and the assigning Municipality; (Added by Constitutional Amendment 136 of 2025)
e) the Municipality shall provide all information necessary for the assessment, by the tax administration of the Union, represented by the Office of the Attorney General of the National Treasury, of the overdue tax liability portfolio from which the assigned rights originate, especially with respect to the expected receipt of the future flow; (Added by Constitutional Amendment 136 of 2025)
f) the municipal Public Treasuries and the Office of the Attorney General of the National Treasury may implement integrated solutions to optimize the administration, collection and judicial and extrajudicial representation of credits registered as overdue tax liabilities; and (Added by Constitutional Amendment 136 of 2025)
g) the assignment provided for in this item shall preserve the calculation basis of the constitutional earmarkings in the fiscal year in which the taxpayer makes the payment; (Added by Constitutional Amendment 136 of 2025)
VII - assignment of other assets that, by mutual agreement between the parties, may be used for payment of the debts, under the terms of an act of the federal Executive Branch; and (Added by Constitutional Amendment 136 of 2025)
VIII - assignment to the Union of receivables arising from the financial compensation derived from the exploitation of oil or natural gas, of water resources for purposes of electric power generation or of mineral resources in their respective territories, continental shelves, territorial sea or exclusive economic zone, pursuant to Laws 7.990, of December 28, 1989, and 9.478, of August 6, 1997, as defined in an act of the federal Executive Branch. (Added by Constitutional Amendment 136 of 2025)
Art. 116-A. The installment payment of debts arising from social security contributions owed by intermunicipal public consortia to the General Social Security Regime, through August 31, 2025, even if at the stage of a tax enforcement action already filed, including those arising from noncompliance with ancillary obligations and those that were the subject of a prior installment plan not fully paid off, is exceptionally authorized, for a maximum term of 300 (three hundred) monthly installments. (Added by Constitutional Amendment 136 of 2025)
Sole paragraph. The provisions of §§ 2, 3, 4, 5 and 6 of art. 116 of this Transitional Constitutional Provisions Act apply to the refinancing provided for in this article. (Added by Constitutional Amendment 136 of 2025)
Art. 117. The formalization of the installment plans provided for in arts. 115 and 116 of this Transitional Constitutional Provisions Act shall take place by June 30, 2022 and shall be conditioned on authorization to pledge the Municipalities' Participation Fund for purposes of payment of the installments agreed under the installment plan terms, in the following order of preference: (Added by Constitutional Amendment 113 of 2021)
Art. 117. The formalization of the installment plans referred to in arts. 115, 116 and 116-A of these Transitional Constitutional Provisions shall occur by August 31, 2026, and shall be conditioned on authorization to earmark the Municipal Participation Fund for the purpose of paying the installments agreed under the installment plan terms, observing the following order of preference: (Wording given by Constitutional Amendment 136/2025)
I - the provision of guarantee or counter-guarantee to the Federal Government or the payment of debts owed to the Federal Government, as provided in § 4 of art. 167 of the Federal Constitution; (Added by Constitutional Amendment 113/2021)
II - installment contributions owed to the General Social Security Regime; (Added by Constitutional Amendment 113/2021)
III - installment contributions owed to the respective own social security regime. (Added by Constitutional Amendment 113/2021)
Art. 118. The limits, conditions, access rules and other requirements for compliance with the provisions of the sole paragraph of art. 6 and item VI of the caput of art. 203 of the Federal Constitution shall be determined, as provided by law and the respective regulation, by December 31, 2022, and compliance with the legal limitations on the creation, expansion or improvement of governmental action that entails an increase in expenditure in said fiscal year is waived, exclusively in fiscal year 2022. (Added by Constitutional Amendment 114/2021)
Art. 119. As a result of the state of public calamity caused by the Covid-19 pandemic, the States, the Federal District, the Municipalities and the public agents of those federated entities may not be held administratively, civilly or criminally liable for noncompliance, exclusively in fiscal years 2020 and 2021, with the provisions of the caput of art. 212 of the Federal Constitution. (Added by Constitutional Amendment 119/2022)
Sole paragraph. For the purposes of the caput of this article, the entity shall make up, in its spending on the maintenance and development of education, by fiscal year 2023, the shortfall between the amount spent, according to the information recorded in the integrated planning and budget system, and the constitutionally required minimum amount for fiscal years 2020 and 2021. (Added by Constitutional Amendment 119/2022)
Art. 120. A state of emergency is recognized, in the year 2022, resulting from the extraordinary and unforeseeable increase in the prices of oil, fuels and their derivatives and from the resulting social impacts. (Added by Constitutional Amendment 123/2022)
Sole paragraph. To address or mitigate the impacts resulting from the recognized state of emergency, the measures implemented, up to the expenditure limits provided for in a single and exclusive constitutional rule, shall observe the following: (Added by Constitutional Amendment 123/2022)
I - as to expenditures: (Added by Constitutional Amendment 123/2022)
a) they shall be met by means of an extraordinary appropriation; (Added by Constitutional Amendment 123/2022)
b) they shall not be counted for purposes of calculating the primary result target established in the caput of art. 2 of Law 14.194, of August 20, 2021, or the limit established for primary expenditures, as provided in item I of the caput of art. 107 of the Transitional Constitutional Provisions; and (Added by Constitutional Amendment 123/2022)
c) they shall be excepted from the provisions of item III of the caput of art. 167 of the Federal Constitution; (Added by Constitutional Amendment 123/2022)
II - the opening of the extraordinary appropriation to meet them shall take place regardless of compliance with the requirements set forth in § 3 of art. 167 of the Federal Constitution; and (Added by Constitutional Amendment 123/2022)
III - the waiver of legal limitations, including as to the need for compensation, regarding: (Added by Constitutional Amendment 123/2022)
a) the creation, expansion or improvement of governmental action that entails an increase in expenditure; and (Added by Constitutional Amendment 123/2022)
b) any revenue waiver that may occur. (Added by Constitutional Amendment 123/2022)
Art. 121. The accounts relating to the accumulated assets referred to in § 2 of art. 239 of the Federal Constitution whose funds have not been claimed for a period exceeding 20 (twenty) years shall be closed after a period of 60 (sixty) days from the publication of a notice in the Diário Oficial da União, except for a claim by any legitimate interested party within said period. (Added by Constitutional Amendment 126/2022)
Sole paragraph. The amounts referred to in the caput of this article shall be deemed abandoned, under item III of the caput of art. 1.275 of Law 10.406, of January 10, 2002 (Civil Code), and shall be appropriated by the National Treasury as primary revenue for the execution of investment expenditures referred to in § 6-B of art. 107, which shall not be counted toward the limits provided for in art. 107, both of these Transitional Constitutional Provisions, and the interested party may claim reimbursement from the Federal Government within up to 5 (five) years from the closing of the accounts. (Added by Constitutional Amendment 126/2022)
Art. 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 entities until December 31, 2023. (Added by Constitutional Amendment 126/2022)
Art. 123. All accreditation instruments, contracts, addenda and other forms of lottery permission arrangements, in force, without distinction, on the date of publication of this provision, intended to enable the sale of lottery services, governed by law or by other instruments of specific scope, shall be assured an additional term of validity, counted from the end of the term of the instrument in force, regardless of the date of its initial term. (Added by Constitutional Amendment 129/2023)
Art. 124. The transition to the taxes provided for in art. 156-A and in art. 195, V, all of the Federal Constitution, shall comply with the criteria established in arts. 125 to 133 of these Transitional Constitutional Provisions. (Added by Constitutional Amendment 132/2023)
Sole paragraph. The contribution provided for in art. 195, V, shall be instituted by the same complementary law referred to in art. 156-A, both of the Federal Constitution. (Added by Constitutional Amendment 132/2023)
Art. 125. In 2026, the tax provided for in art. 156-A shall be collected at a state rate of 0.1% (one tenth of one percent), and the contribution provided for in art. 195, V, both of the Federal Constitution, shall be collected at a rate of 0.9% (nine tenths of one percent). (Added by Constitutional Amendment 132/2023)
§ 1 The amount collected under the caput shall be offset against the amount due of the contributions provided for in art. 195, I, "b", and IV, and of the contribution to the Social Integration Program referred to in art. 239, both of the Federal Constitution. (Added by Constitutional Amendment 132/2023)
§ 2 If the taxpayer does not have sufficient debts to carry out the offset referred to in § 1, the amount collected may be offset against any other federal tax or be refunded within up to 60 (sixty) days, upon request. (Added by Constitutional Amendment 132/2023)
§ 3 The revenue from the tax provided for in art. 156-A of the Federal Constitution resulting from the provisions of the caput of this article shall not be subject to the earmarkings, apportionments and allocations provided for in the Federal Constitution, and shall be applied, in full and successively, to: (Added by Constitutional Amendment 132/2023)
I - financing the Management Committee of the Tax on Goods and Services, under art. 156-B, § 2, III, of the Federal Constitution; (Added by Constitutional Amendment 132/2023)
II - making up the Fund for Compensation of Tax or Financial-Tax Benefits of the tax referred to in art. 155, II, of the Federal Constitution. (Added by Constitutional Amendment 132/2023)
§ 4 During the period referred to in the caput, taxable persons who comply with the ancillary obligations relating to the taxes referred to in the caput may be exempted from paying them, under the terms of a complementary law. (Added by Constitutional Amendment 132/2023)
Art. 126. As of 2027: (Added by Constitutional Amendment 132/2023)
I - the following shall be collected:
a) the contribution provided for in art. 195, V, of the Federal Constitution; (Added by Constitutional Amendment 132/2023)
b) the tax provided for in art. 153, VIII, of the Federal Constitution; (Added by Constitutional Amendment 132/2023)
II - the contributions provided for in art. 195, I, "b", and IV, and the contribution to the Social Integration Program referred to in art. 239, all of the Federal Constitution, shall be extinguished, provided that the contribution referred to in sub-item "a" of item I has been instituted; (Added by Constitutional Amendment 132/2023)
III - the tax provided for in art. 153, IV, of the Federal Constitution: (Added by Constitutional Amendment 132/2023)
a) shall have its rates reduced to zero, except in relation to products whose industrialization is incentivized in the Manaus Free Trade Zone, according to criteria established in a complementary law; and (Added by Constitutional Amendment 132/2023)
b) shall not be levied cumulatively with the tax provided for in art. 153, VIII, of the Federal Constitution. (Added by Constitutional Amendment 132/2023)
Art. 127. In 2027 and 2028, the tax provided for in art. 156-A of the Federal Constitution shall be collected at a state rate of 0.05% (five hundredths of one percent) and at a municipal rate of 0.05% (five hundredths of one percent). (Added by Constitutional Amendment 132/2023)
Sole paragraph. In the period referred to in the caput, the rate of the contribution provided for in art. 195, V, of the Federal Constitution shall be reduced by 0.1 (one tenth of a) percentage point. (Added by Constitutional Amendment 132/2023)
Art. 128. From 2029 to 2032, the rates of the taxes provided for in arts. 155, II, and 156, III, of the Federal Constitution shall be set at the following proportions of the rates set in the respective legislation: (Added by Constitutional Amendment 132/2023)
I - 9/10 (nine tenths), in 2029; (Added by Constitutional Amendment 132/2023)
II - 8/10 (eight tenths), in 2030; (Added by Constitutional Amendment 132/2023)
III - 7/10 (seven tenths), in 2031; (Added by Constitutional Amendment 132/2023)
IV - 6/10 (six tenths), in 2032. (Added by Constitutional Amendment 132/2023)
§ 1 Tax or financial benefits or incentives relating to the taxes provided for in arts. 155, II, and 156, III, of the Federal Constitution not covered by the provisions of the caput of this article shall be reduced in the same proportion. (Added by Constitutional Amendment 132/2023)
§ 2 The tax or financial benefits and incentives referred to in art. 3 of Complementary Law 160, of August 7, 2017, shall be reduced as provided in this article, and the reduction provided for in § 2-A of art. 3 of said Complementary Law shall not apply. (Added by Constitutional Amendment 132/2023)
§ 3 The percentages used to calculate the tax or financial benefits or incentives already reduced by reason of the reduction of rates, as a result of the provisions of the caput, shall be maintained in full until December 31, 2032. (Added by Constitutional Amendment 132/2023)
Art. 129. The taxes provided for in arts. 155, II, and 156, III, of the Federal Constitution are extinguished as of 2033. (Added by Constitutional Amendment 132/2023)
Art. 130. A Resolution of the Federal Senate shall set, for all federative levels, the reference rates of the taxes provided for in arts. 156-A and 195, V, of the Federal Constitution, subject to the calculation method and the limits provided for in a complementary law, so as to ensure: (Included by Constitutional Amendment 132, of 2023)
I - from 2027 to 2033, that the revenue of the Union from the contribution provided for in art. 195, V, and from the tax provided for in art. 153, VIII, all of the Federal Constitution, is equivalent to the reduction in revenue: (Included by Constitutional Amendment 132, of 2023)
a) from the contributions provided for in art. 195, I, "b", and IV, and from the contribution to the Social Integration Program referred to in art. 239, all of the Federal Constitution; (Included by Constitutional Amendment 132, of 2023)
b) from the tax provided for in art. 153, IV; and (Included by Constitutional Amendment 132, of 2023)
c) from the tax provided for in art. 153, V, of the Federal Constitution, on insurance transactions; (Included by Constitutional Amendment 132, of 2023)
II - from 2029 to 2033, that the revenue of the States and the Federal District from the tax provided for in art. 156-A of the Federal Constitution is equivalent to the reduction: (Included by Constitutional Amendment 132, of 2023)
a) in the revenue from the tax provided for in art. 155, II, of the Federal Constitution; and (Included by Constitutional Amendment 132, of 2023)
b) in the revenues 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 art. 155, II, of the Federal Constitution, in operation on April 30, 2023, except for the revenues of the funds maintained under art. 136 of this Act of Transitional Constitutional Provisions; (Included by Constitutional Amendment 132, of 2023)
III - from 2029 to 2033, that the revenue of the Municipalities and the Federal District from the tax provided for in art. 156-A is equivalent to the reduction in revenue from the tax provided for in art. 156, III, both of the Federal Constitution. (Included by Constitutional Amendment 132, of 2023)
§ 1 The reference rates shall be set in the year preceding that of their effectiveness, the provisions of art. 150, III, "c", of the Federal Constitution not applying, based on a calculation performed by the Federal Court of Accounts. (Included by Constitutional Amendment 132, of 2023)
§ 2 In setting the reference rates, the effects on tax collection of the specific, differentiated or favored regimes and of any other regime that results in lower collection than would be obtained by applying the standard rate shall be taken into account. (Included by Constitutional Amendment 132, of 2023)
§ 3 For purposes of §§ 4 to 6, the following definitions apply: (Included by Constitutional Amendment 132, of 2023)
I - Reference Ceiling of the Union: the average revenue in the period from 2012 to 2021, calculated as a proportion of GDP, from the tax provided for in art. 153, IV, from the contributions provided for in art. 195, I, "b", and IV, from the contribution to the Social Integration Program referred to in art. 239 and from the tax provided for in art. 153, V, on insurance transactions, all of the Federal Constitution; (Included by Constitutional Amendment 132, of 2023)
II - Total Reference Ceiling: the average revenue in the period from 2012 to 2021, calculated as a proportion of GDP, from the taxes provided for in arts. 153, IV, 155, II and 156, III, from the contributions provided for in art. 195, I, "b", and IV, from the contribution to the Social Integration Program referred to in art. 239 and from the tax provided for in art. 153, V, on insurance transactions, all of the Federal Constitution; (Included by Constitutional Amendment 132, of 2023)
III - Base Revenue of the Union: the revenue of the Union from the contribution provided for in art. 195, V, and from the tax provided for in art. 153, VIII, both of the Federal Constitution, calculated as a proportion of GDP; (Included by Constitutional Amendment 132, of 2023)
IV - Base Revenue of the Subnational Entities: the revenue of the States, the Federal District and the Municipalities from the tax provided for in art. 156-A of the Federal Constitution, less the portion referred to in subitem "b" of item II of the head provision, calculated as a proportion of GDP; (Included by Constitutional Amendment 132, of 2023)
V - Total Base Revenue: the sum of the Base Revenue of the Union and the Base Revenue of the Subnational Entities, the latter being: (Included by Constitutional Amendment 132, of 2023)
a) multiplied by 10 (ten) in 2029; (Included by Constitutional Amendment 132, of 2023)
b) multiplied by 5 (five) in 2030; (Included by Constitutional Amendment 132, of 2023)
c) multiplied by 10 (ten) and divided by 3 (three) in 2031; (Included by Constitutional Amendment 132, of 2023)
d) multiplied by 10 (ten) and divided by 4 (four) in 2032; (Included by Constitutional Amendment 132, of 2023)
e) multiplied by 1 (one) in 2033. (Included by Constitutional Amendment 132, of 2023)
§ 4 The reference rate of the contribution referred to in art. 195, V, of the Federal Constitution shall be reduced in 2030 if the average Base Revenue of the Union in 2027 and 2028 exceeds the Reference Ceiling of the Union. (Included by Constitutional Amendment 132, of 2023)
§ 5 The reference rates of the contribution referred to in art. 195, V, and of the tax referred to in art. 156-A, both of the Federal Constitution, shall be reduced in 2035 if the average Total Base Revenue between 2029 and 2033 exceeds the Total Reference Ceiling. (Included by Constitutional Amendment 132, of 2023)
§ 6 The reductions referred to in §§ 4 and 5 shall be: (Included by Constitutional Amendment 132, of 2023)
I - defined so that the Base Revenue equals the respective Reference Ceiling; (Included by Constitutional Amendment 132, of 2023)
II - in the case of § 5, proportional for the federal, state and municipal reference rates. (Included by Constitutional Amendment 132, of 2023)
§ 7 The revision of the reference rates under §§ 4, 5 and 6 shall not entail the collection or refund of tax relating to prior years or the transfer of funds between the federative entities. (Included by Constitutional Amendment 132, of 2023)
§ 8 The federative entities and the Management Committee of the Tax on Goods and Services shall provide the Federal Court of Accounts with the information necessary for the calculation referred to in §§ 1, 4 and 5. (Included by Constitutional Amendment 132, of 2023)
§ 9 In calculating the rates referred to in the head provision, the collection of the taxes provided for in arts. 156-A and 195, V, of the Federal Constitution whose levy began before the periods referred to in items I, II and III of the head provision shall be taken into account. (Included by Constitutional Amendment 132, of 2023)
§ 10. The calculation of the rates referred to in this article shall be performed based on proposals submitted by the Executive Branch of the Union and by the Management Committee of the Tax on Goods and Services, which shall provide the Federal Court of Accounts with all necessary inputs, through the sharing of data and information, under the terms of a complementary law. (Included by Constitutional Amendment 132, of 2023)
Art. 131. From 2029 to 2077, the proceeds of the collection by the States, the Federal District and the Municipalities of the tax referred to in art. 156-A of the Federal Constitution shall be distributed to those federative entities as provided in this article. (Included by Constitutional Amendment 132, of 2023)
§ 1 The following shall be withheld from the proceeds of the collection of the tax of each State, of the Federal District and of each Municipality, calculated based on the reference rates referred to in art. 130 of this Act of Transitional Constitutional Provisions, under arts. 149-C and 156-A, § 4, II, and § 5, I and IV, before application of the provisions of art. 158, IV, "b", all of the Federal Constitution: (Included by Constitutional Amendment 132, of 2023)
I - from 2029 to 2032, 80% (eighty percent); (Included by Constitutional Amendment 132, of 2023)
II - in 2033, 90% (ninety percent); (Included by Constitutional Amendment 132, of 2023)
III - from 2034 to 2077, a percentage corresponding to that applied in 2033, reduced at the rate of 1/45 (one forty-fifth) per year. (Included by Constitutional Amendment 132, of 2023)
§ 2 As established in a complementary law, the amount withheld under § 1 shall be distributed among the States, the Federal District and the Municipalities in proportion to the average revenue of each federative entity, taking into account: (Included by Constitutional Amendment 132, of 2023)
I - in the case of the States: (Included by Constitutional Amendment 132, of 2023)
a) the collection of the tax provided for in art. 155, II, after application of the provisions of art. 158, IV, "a", all of the Federal Constitution; and (Included by Constitutional Amendment 132, of 2023)
b) the revenues allocated to the state funds referred to in art. 130, II, "b", of this Act of Transitional Constitutional Provisions; (Included by Constitutional Amendment 132, of 2023)
II - in the case of the Federal District: (Included by Constitutional Amendment 132, of 2023)
a) the collection of the tax provided for in art. 155, II, of the Federal Constitution; and (Included by Constitutional Amendment 132, of 2023)
b) the collection of the tax provided for in art. 156, III, of the Federal Constitution; (Included by Constitutional Amendment 132, of 2023)
III - in the case of the Municipalities: (Included by Constitutional Amendment 132, of 2023)
a) the collection of the tax provided for in art. 156, III, of the Federal Constitution; and (Included by Constitutional Amendment 132, of 2023)
b) the portion credited under art. 158, IV, "a", of the Federal Constitution. (Included by Constitutional Amendment 132, of 2023)
§ 3 The provisions of art. 158, IV, "b", of the Federal Constitution do not apply to the funds distributed under § 2, I, of this article. (Included by Constitutional Amendment 132, of 2023)
§ 4 The portion of the proceeds of the collection of the tax not withheld under § 1, after the withholding referred to in art. 132 of this Act of Transitional Constitutional Provisions, shall be distributed to each State, to the Federal District and to each Municipality in accordance with the criteria of the complementary law referred to in art. 156-A, § 5, I, of the Federal Constitution, including therein the variation of the rate set by the entity in relation to the reference rate. (Included by Constitutional Amendment 132, of 2023)
§ 5 The funds referred to in this article shall be distributed under the terms established in a complementary law, the following applying: (Included by Constitutional Amendment 132, of 2023)
I - they shall constitute the calculation base of the funds referred to in art. 212-A, II, of the Federal Constitution, provided that: (Included by Constitutional Amendment 132, of 2023)
a) for the States, the percentage referred to in art. 212-A, II, shall be applied in proportion to the ratio between the sum of the amounts distributed to each entity under § 2, I, "a", and § 4, and the sum of the amounts distributed under § 2, I, and § 4; (Included by Constitutional Amendment 132, of 2023)
b) for the Federal District, the percentage referred to in art. 212-A, II, shall be applied in proportion to the ratio between the sum of the amounts distributed under § 2, II, "a", and § 4, and the sum of the amounts distributed under § 2, II, and § 4, considering, in both sums, only the state portion of the amounts distributed under § 4; (Included by Constitutional Amendment 132, of 2023)
c) for the Municipalities, the percentage referred to in art. 212-A, II, shall be applied in proportion to the ratio between the sum of the amounts distributed under § 2, III, "b", and the sum of the amounts distributed under § 2, III; (Included by Constitutional Amendment 132, of 2023)
II - they shall constitute the calculation bases referred to in arts. 29-A, 198, § 2, 204, sole paragraph, 212 and 216, § 6, of the Federal Constitution, except for the amounts distributed under § 2, I, "b"; (Added by Constitutional Amendment 132/2023)
III - may be pledged as collateral for the revenue-anticipation credit transactions provided for in art. 165, § 8º, for the payment of debts owed to the Union and to provide the Union with a guarantee or counter-guarantee, under art. 167, § 4º, all of the Federal Constitution. (Added by Constitutional Amendment 132/2023)
§ 6º During the period referred to in the head paragraph of this article, the States, the Federal District and the Municipalities are prohibited from setting their own rates of the tax referred to in art. 156-A of the Federal Constitution lower than those necessary to ensure the withholdings referred to in § 1º of this article and in art. 132 of this Act of Transitional Constitutional Provisions. (Added by Constitutional Amendment 132/2023)
Art. 132. From the tax of the States, the Federal District and the Municipalities assessed on the basis of the reference rates referred to in art. 130 of this Act of Transitional Constitutional Provisions, after deducting the withholding referred to in art. 131, § 1º, an amount corresponding to 5% (five percent) shall be withheld for distribution to the entities with the lowest ratios between: (Added by Constitutional Amendment 132/2023)
I - the amount assessed under arts. 149-C and 156-A, § 4º, II, and § 5º, I and IV, on the basis of the reference rates, after application of the provisions of art. 158, IV, "b", all of the Federal Constitution; and (Added by Constitutional Amendment 132/2023)
II - the respective average revenue, assessed under art. 131, § 2º, I, II and III, of this Act of Transitional Constitutional Provisions, limited to 3 (three) times the national per capita average of the respective federative level. (Added by Constitutional Amendment 132/2023)
§ 1º The funds shall be distributed, sequentially and successively, to the entities with the lowest ratios referred to in the head paragraph, so that, at the end of the distribution, the same ratio is observed for all entities that receive funds between: (Added by Constitutional Amendment 132/2023)
I - the sum of the amount assessed under item I of the head paragraph and the amount received under this article; and (Added by Constitutional Amendment 132/2023)
II - the average revenue assessed as provided in item II of the head paragraph. (Added by Constitutional Amendment 132/2023)
§ 2º The provisions of art. 131, § 5º of this Act of Transitional Constitutional Provisions apply to the funds distributed as provided in this article. (Added by Constitutional Amendment 132/2023)
§ 3º A complementary law shall establish the criteria for the gradual reduction, between 2078 and 2097, of the percentage referred to in the head paragraph, until it is eliminated. (Added by Constitutional Amendment 132/2023)
Art. 133. The taxes referred to in arts. 153, IV, 155, II, 156, III, and 195, I, "b", and IV, and the contribution to the Programa de Integração Social referred to in art. 239 shall not be included in the tax base of the tax referred to in art. 156-A or of the contribution referred to in art. 195, V, all of the Federal Constitution. (Added by Constitutional Amendment 132/2023)
Art. 134. Credit balances relating to the tax provided for in art. 155, II, of the Federal Constitution, existing at the end of 2032, shall be used by taxpayers as provided in this article and under a complementary law. (Added by Constitutional Amendment 132/2023)
§ 1º The provisions of this article cover credit balances whose use or refund is permitted by the legislation in force on December 31, 2032 and which have been ratified by the respective federative entities, subject to the following guidelines: (Added by Constitutional Amendment 132/2023)
I - once the request for ratification is filed, the federative entity shall respond within the period established in the complementary law referred to in the head paragraph; (Added by Constitutional Amendment 132/2023)
II - in the absence of a response to the request for ratification within the period referred to in item I of this paragraph, the respective credit balances shall be deemed ratified. (Added by Constitutional Amendment 132/2023)
§ 2º The provisions of this article also apply to credits recognized after the period provided for in the head paragraph. (Added by Constitutional Amendment 132/2023)
§ 3º The balance of ratified credits shall be reported by the States and the Federal District to the Management Committee of the Tax on Goods and Services so that it may be offset against the tax referred to in art. 156-A of the Federal Constitution: (Added by Constitutional Amendment 132/2023)
I - over the remaining period, assessed under art. 20, § 5º, of Complementary Law 87, of September 13, 1996, for credits relating to the entry of goods intended for fixed assets; (Added by Constitutional Amendment 132/2023)
II - in 240 (two hundred forty) equal and successive monthly installments, in all other cases. (Added by Constitutional Amendment 132/2023)
§ 4º The Management Committee of the Tax on Goods and Services shall deduct from the proceeds of the collection of the tax provided for in art. 156-A owed to the respective federative entity the amount offset as provided in § 3º, which shall not form part of the base for purposes of the provisions of arts. 158, IV, 198, § 2º, 204, sole paragraph, 212, 212-A, II, and 216, § 6º, all of the Federal Constitution. (Added by Constitutional Amendment 132/2023)
§ 5º As of 2033, credit balances shall be adjusted by the IPCA or by another index that may replace it. (Added by Constitutional Amendment 132/2023)
§ 6º A complementary law shall provide for: (Added by Constitutional Amendment 132/2023)
I - the general rules for implementing the installment plan provided for in § 3º; (Added by Constitutional Amendment 132/2023)
II - the manner in which the holders of the credits referred to in this article may transfer them to third parties; (Added by Constitutional Amendment 132/2023)
III - the manner in which the credit referred to in this article may be refunded to the taxpayer by the Management Committee of the Tax on Goods and Services, if it is not possible to offset the amount of the installment under § 3º. (Added by Constitutional Amendment 132/2023)
Art. 135. A complementary law shall govern the manner of use of the credits, including presumed credits, of the tax referred to in art. 153, IV, and of the contributions referred to in art. 195, I, "b", and IV, and of the contribution to the Programa de Integração Social referred to in art. 239, all of the Federal Constitution, not appropriated or not used until their elimination, maintaining, only for credits that meet the requirements established in the legislation in force on the date of elimination of such taxes, the permission for offsetting against other federal taxes, including the contribution provided for in item V of the head paragraph of art. 195 of the Federal Constitution, or refund in cash. (Added by Constitutional Amendment 132/2023)
Art. 136. The States that had, on April 30, 2023, funds intended for investments in infrastructure and housing works and financed by contributions on primary and semi-processed products established as a condition for the application of deferral, a special regime or other differentiated treatment, relating to the tax referred to in art. 155, II, of the Federal Constitution, may establish similar contributions, not linked to that tax, provided that: (Added by Constitutional Amendment 132/2023)
I - the rate or percentage of the contribution may not be higher, and the base of incidence may not be broader, than those of the respective contributions in force on April 30, 2023; (Added by Constitutional Amendment 132/2023)
II - the establishment of a contribution under this article shall entail the elimination of the corresponding contribution, linked to the tax referred to in art. 155, II, of the Federal Constitution, in force on April 30, 2023; (Added by Constitutional Amendment 132/2023)
III - the allocation of its revenue shall be the same as that of the contributions in force on April 30, 2023; (Added by Constitutional Amendment 132/2023)
IV - the contribution established under the head paragraph shall be eliminated on December 31, 2043. (Added by Constitutional Amendment 132/2023)
Sole paragraph. The revenues of the contributions maintained under this article shall not be considered revenue of the respective State for purposes of the provisions of arts. 130, II, "b", and 131, § 2º, I, "b", of this Act of Transitional Constitutional Provisions. (Added by Constitutional Amendment 132/2023)
Art. 137. The financial balances of the funds transferred by the Fundo Nacional de Saúde and by the Fundo Nacional de Assistência Social, to address the Covid-19 pandemic in the period from 2020 to 2022, to the state, municipal and Federal District health and social assistance funds may be applied, until December 31, 2024, to fund public health and social assistance actions and services, subject, respectively, to the guidelines issued by the Sistema Único de Saúde and the Sistema Único de Assistência Social. (Added by Constitutional Amendment 132/2023)
Art. 138. Until 2032, any creation, amendment or extension of a legal or constitutional earmarking of revenues to expenditures, including in the case of a minimum application of an amount of funds, may not result in annual growth of the respective primary expenditure greater than the variation of the primary expenditure limit, as provided in the complementary law referred to in art. 6º of Constitutional Amendment 126, of December 21, 2022. (Added by Constitutional Amendment 135/2024)
Brasília, October 5, 1988.
Ulysses Guimarães
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.
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