Brazil

CONSTITUTION OF BRAZIL

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«Title IX Index Preamble»

TEMPORARY CONSTITUTIONAL PROVISIONS ACT


Article 1. The President of the Republic, the President of the Supreme Federal Court and the members of the National Congress shall take an oath to maintain, defend and comply with the Constitution, upon and on the date of the promulgation thereof.

Article 2. On September 7, 1993, the voters shall define, through a plebiscite, the form (republic or constitutional monarchy) and system of government (parliamentary or presidential) to be in force in Brazil.
Paragraph 1 - The free diffusion of these forms and systems through public utility mass communication vehicles shall be free of charge.
Paragraph 2 - The Superior Electoral Court shall, upon promulgation of the Constitution, issue the regulatory rules for this article.

The plebiscite was carried out, and Brazilian people voted for Republic and Presidentialism.

Article 3. The revision of the Constitution shall be effected after five years as of its promulgation, by the vote of the absolute majority of the members of the National Congress in a unicameral session.

Six amendments were approved in accordance with the provisions of this article.

Article 4. The term of office of the incumbent President of the Republic shall end on March 15, 1990.
Paragraph 1 - The first election for President of the Republic after promulgation of the Constitution shall be held on November 15, 1989, and the provisions of article 16 of the Constitution shall not apply thereto.
Paragraph 2 - The irreducibility of the present representation of the states and the Federal District in the Chamber of Deputies is ensured.
Paragraph 3 - The terms of office of the Governors and of the Vice-Governors elected on November 15, 1986 shall end on March 15, 1991.
Paragraph 4 - The terms of office of the present Mayors, Vice-Mayors and City Councilmen shall end on January 1, 1989, with the inauguration of those elected.

Article 5. The provisions of article 16 and the rules of article 77 of the Constitution do not apply to the elections scheduled for November 15th 1988.
Paragraph 1 - For the elections of November 15,1988, an electoral domicile in the electoral district of at least four months prior to the election shall be required, and the candidates who fulfill this requirement and satisfy the other legal requisites may register with the Electoral Courts after the Constitution is promulgated.
Paragraph 2 - In the absence of a specific legal rule, it shall be incumbent upon the Superior Electoral Court to issue the rules required to hold the 198B elections, with due regard for the laws in force.
Paragraph 3 - Present Federal Congressmen and State Representatives elected for the office of Vice-Mayor, if called to exercise the office of Mayor, shall not lose their parliamentary office.
Paragraph 4 - The number of Councilmen per municipality shall be determined, for the representation to be elected in 1988, by the respective Regional Electoral Court, with due regard for the limits established in article 29, IV, of the Constitution.
Paragraph 5 - For the elections to be held on November 15, 1988, except for those who already hold an elective office, the spouse and relatives by blood or marriage up to the second degree or relatives by adoption of the President of the Republic, of a State Governor, or the Governor of the Federal District and of a Mayor who have served more than half of their term of office, are ineligible for any office within the jurisdiction of the office holder.

Article 6. Federal Congressmen may, during the six months following the promulgation of the Constitution, and forming a group of at least thirty, request from the Superior Electoral Court the registration of a new political party, the petition to be accompanied by the respective manifest, the by-laws and the programme duly signed by the petitioners.
Paragraph 1 - The provisional registration, which shall be promptly granted by the Superior Electoral Court, according to this article, grants to the new party all rights, duties and prerogatives of the existing parties, among which the right to take part, under its own name, in the elections to be held during the twelve months following its formation.
Paragraph 2 - The new party shall automatically lose its provisional registration if, within twenty-four months of its formation, it fails to obtain the final registration at the Superior Electoral Court, as established by law.

Article 7. Brazil shall strive for the creation of an international court of human rights.

Article 8. Amnesty is granted to those who, during the period from September 18, 1946, to the date the Constitution is promulgated, have been affected exclusively for political reasons, by institutional or supplementary acts of exception, to those encompassed in Legislative Decree No. 18, of December 15, 1961, and to those affected by Decree-Law No. 846, of September 12 1969, ensuring the promotions, in their inactivity, to the office, position or rank to which they would be entitled if they were in active service. with due regard for the periods of continuous activity set forth in laws and regulations in force, respecting the characteristics and peculiarities of the careers-of civil and military public servants and complying with the respective legal regimes.
Paragraph 1 - The provisions of this article shall only generate financial effects as from the promulgation of the Constitution, any kind of retroactive compensation being forbidden.
Paragraph 2 - The benefits established in this article are ensured to workers of the private sector, union officers and representatives who, for exclusively political reasons, have been punished, dismissed or compelled to leave the remunerated activities they had been performing, as well as to those who have been prevented from performing their professional activities by virtue of ostensive pressures or secret official procedures.
Paragraph 3 - Reparation of economic nature shall be granted, as set forth by a law to be proposed by the National Congress and to become effective within twelve months counted from the promulgation of the Constitution, to citizens who were prevented from performing, as civilians, a specific professional activity by virtue of Reserved Ordinances of the Ministry of the Air Force No. S-50-GM5 of June 19, 1964, and No. S-285-GM5.
Paragraph 4 - To those who, by virtue of institutional acts, have gratuitously exercised elective offices of city councilmen, the respective periods shall be computed for purposes of social security and retirement from civil service.
Paragraph 5 - The amnesty granted under this article applies to civil servants and to employees at all levels of government or at its foundations, state-owned companies or mixed capital companies under state control, except in the military Ministries, who have been punished or dismissed from professional activities interrupted by decision of their employees, as well as by virtue of Decree-Law No. 1,632, of August 4, 1978, or for exclusively political reasons, the readmission of those affected as from 1979 being ensured, with due regard for the provisions of paragraph 1.

Article 9. Those who, for exclusively political reasons, were disfranchised or had their political rights suspended during the period from July 15 to December 31, 1969, by an act of the then President of the Republic, may request the Supreme Federal Court to acknowledge the rights and advantages interrupted by the punitive acts, provided that they prove that such acts were marked by gross flaws.
Sole paragraph - The Supreme Federal Court shall pronounce its decision within one hundred and twenty days as from the request of the interested party.

Article 10. Until the supplementary law referred to in article 7, I, of the Constitution is promulgated:
I - the protection referred to therein is limited to the increase, to four times, of the percentage set forth in article 6, caption and paragraph l, of the Law No. 5,107 of September 13, 1966;
II - arbitrary dismissal or dismissal without just cause is prohibited:
a) of an employee elected to an executive office of internal accident prevention committees, from the date of the registration of his candidacy to one year after the end of his term of office;
b) of a pregnant employee, from the date the pregnancy is confirmed to five months after delivery.
Paragraph 1 - Until such time as the law shall regulate the provisions of article 7, XIX of the Constitution, the period of paternity leave referred to in the item is of five days.
Paragraph 2 - Until further legal provisions are established, the contributions to fund the activities of rural unions shall be collected together with the rural property tax, by the same collecting agency.
Paragraph 3 - Upon the first proof of fulfillment of labour obligations by rural employers, as established by article 233, after the promulgation of the Constitution, the conformity of the contract to the law and of the connection of the labour obligations over the entire period shall be certified before the Labour Courts.

Article 11. Each Legislative Assembly endowed with constituent powers, shall draft the State Constitution within one year as from the promulgation of the Federal Constitution, with due regard for the principles of the latter.
Sole paragraph - After the promulgation of the State Constitution, it shall be incumbent upon the City Council, within six months, to vote the respective Organic Law, in two rounds of discussion and voting, with due regard for the provisions of the Federal and state Constitutions.

Article 12. Within ninety days of the promulgation of the Constitution, a Land Studies Committee shall be created, with ten members nominated by the National Congress and five members by the Executive Power, for the purpose of submitting studies concerning the national territory and draft bills regarding new territorial units, particularly in the Legal Amazonian Region and in areas pending solution.
Paragraph 1 - Within one year the Committee shall submit the results of its studies to the National Congress so that, in accordance with the Constitution, such studies may be examined during the twelve subsequent months, the committee being dissolved shortly thereafter.
Paragraph 2 - The states and the municipalities shall, within three years of the promulgation of the Constitution, provide, by agreement or adjustment, for the demarcation of their borders presently in litigation, and they may for such purpose effect area alterations and compensations which allow for natural phenomena, historical criteria, administrative ease and convenience of the bordering populations.
Paragraph 3 - At the request of the interested states and municipalities, the Union may undertake the demarcation work.
Paragraph 4 - If, three years after the promulgation of the Constitution, the demarcation work has not been completed, the Union shall determine the borders of the areas under litigation.
Paragraph 5 - The present borders of the state of Acre with the states of Amazonas and Rondonia are hereby recognized and ratified according to cartographic and geodesic surveys conducted by the Tripartite Committee formed by representatives of the states and of the specialized technical services of the Brazilian Institute of Geography and Statistics.

Article 13. The state of Tocantins is created by separation of the area described in this article and its installation shall occur on the forty-sixth day after the election provided for in paragraph 3, but not before January 1st. 1989.
Paragraph 1 - The state of Tocantins is part of the Northern Region and borders with the state of Goiás along the northern boundaries of the municipalities of São Miguel do Araguaia, Porangatu, Formoso, Minaçu, Cavalcante, Monte Alegre de Goiás and Campos Belos, maintaining the present eastern, northern and western borders of Goiás with the states of Bahia, Piauí, Maranhão, Pará and Mato Grosso.
Paragraph 2 - The Executive Power shall designate one of the cities of the state as its provisional capital until such time as the final seat of government is approved by the Constituent Assembly.
Paragraph 3 - The Governor, the Vice-Governor, the Senators and the Federal and State Deputies shall be elected, in a single voting, within seventy-five days after the promulgation of the Constitution, but not before November 15, 1988, at the discretion of the Superior Electoral Court, with due regard, among others, for the following rules:
I - the deadline for affiliation of the candidates to the parties shall end seventy-five days prior to the date of the elections;
II - the dates for the regional party conventions for the purpose of deciding upon coalitions and choice of candidates, for the presentation of the application for registration of the candidates chosen and for the other legal procedures shall be determined by the Electoral Courts in a special schedule;
III - the holders of state or municipal offices who have not left such offices on a definitive basis seventy-five days prior to the date of the elections provided for in this paragraph shall be ineligible;
IV - the present regional committees of the political parties of the state of Goi s are maintained, it being incumbent upon the national executive committees to appoint provisional committees for the state of Tocantins, in accordance with and for the purposes established by law.
Paragraph 4 - The terms of office of Governor, Vice-Governor and Federal and State Deputies elected in accordance with the preceding paragraph shall end concurrently with those of the other units of the Federation; the term of office of the least voted elected Senator shall end on the same occasion and the terms of office of the other two Senators shall end together with those of the Senators elected in 1986 in the other states.
Paragraph 5 - The State Constituent Assembly shall be installed on the forty-sixth day as from the election of its members, but not before January I9 1989, under the chairmanship of the President of the Regional Electoral Court of the state of Goi s, and shall on the same date inaugurate the elected Governor and Vice-Governor.
Paragraph 6 - The legal rules regulating the division of the state of Mato Grosso shall apply, where appropriate, to the creation and installation of the state of Tocantins with due regard for the provisions of article 234 of the Constitution.
Paragraph 7 - The state of Goi s shall be released from debts and burdens resulting from undertakings within the territory of the new state, and the Union is authorized, at its discretion, to take over such debts.

Article 14. The federal territories of Roraima and of Amapá are transformed into federated states, their present geographic borders being maintained.
Paragraph 1 - The installation of the states shall occur upon the inauguration of the governors elected in 1990.
Paragraph 2 - The rules and criteria adopted for the creation of the state of Rondonia shall apply to the transformation and installation of the states of Roraima and Amapa, with due regard for the provisions of the Constitution and of the present Act.
Paragraph 3 - The President of the Republic shall, within forty-five days of the promulgation of the Constitution, submit for examination by the Federal Senate the names of the governors of the states of Roraima and Amapá who shall exercise the Executive Power until the new states are installed with the inauguration of the elected governors.
Paragraph 4 - Until the transformation into states is effected according to this article, the federal territories of Roraima and Amapá; shall enjoy the benefits of transfer of funds provided for in article 159, I, a, of the Constitution and article 34, paragraph 2, II, of this Act.

Article 15. The Federal Territory of Fernando de Noronha is extinguished and its area reincorporated into the state of Pernambuco.

Article 16. Until the provisions of article 32, paragraph 2, of the Constitution are implemented, it shall be incumbent upon the President of the Republic, with the approval of the Federal Senate, to appoint the Governor and Vice-Governor of the Federal District.
Paragraph 1 - The authority of the Legislative Chamber of the Federal District shall, until such time as it is installed, be exercised by the Federal Senate.
Paragraph 2 - The accounting, financial, budgetary, operational and property supervision of the Federal District shall, until such time as the Legislative Chamber is installed, be carried out by the Federal Senate, by means of external control, with the assistance of the Court of Accounts of the Federal District, with due regard for the provisions of article 72 of the Constitution.
Paragraph 3 - The assets of the Federal District shall include those which may be assigned to it by the Union as established by law.

Article 17. Earnings, compensation, advantages and additional pay, as well as retirement pensions which are being received in disagreement with this Constitution, shall be reduced immediately to the limits arising therefrom, it not being allowed, in this case, to invoke a vested right or receipt of excess on any account.
Paragraph 1 - It is ensured the cumulative occupation of two medical offices or jobs that are held by a military physician in the direct or indirect government administration.
Paragraph 2 - The cumulative occupation of two offices or jobs reserved for health professionals is ensured if held in the direct or indirect government administration.

Article 18. The legal effects of any legislative or administrative act drawn up as of the installation of the National Constituent Assembly, with the objective of granting tenure to a public servant admitted without a public entrance examination to the direct or indirect administration, including the foundations instituted and maintained by the Government, shall be extinguished.

Article 19. Civil public servants of the Union, the states, the Federal District and the municipalities, of the direct administration, autonomous government entities and government foundations, who, on the date of promulgation of the Constitution, have been in office for at least five continuous years, and who have not been admitted as established in article 37 of the Constitution, are deemed to have tenure in the public service.
Paragraph 1 - The period of service of the civil servants referred to in this article shall be considered as a credential when they take a competitive examination for the purpose of acquiring tenure. as set forth by law.
Paragraph 2 - The provisions of this article do not apply to the holders of trust or commission functions and jobs nor to those who are legally subject to free discharge, whose period of service shall not be computed for the purposes of the caption of this article, exception being made for public servants.
Paragraph 3 - The provisions of this article shall not apply to higher education professors as set forth by law.

Article 20. Within one hundred and eighty days, the rights of inactive public servants and pensioners shall be revised and the income and pensions owed to them shall be updated in order to adjust them to the provisions of the Constitution.

Article 21. Judges vested in office for a limited period of time, who have been admitted by means of a public entrance examination of tests and presentation of academic and professional credentials and w ho are in office on the date this Constitution is promulgated, shall achieve tenure with due regard for the probation period and they shall become part of a staff in extinction, maintaining the authority, prerogatives and restrictions of the laws to which they were subject, except for those inherent to the temporary nature of their investiture.
Sole paragraph - The retirement of the judges referred to in this article shall be regulated by the rules established for other state judges.

Article 22. Public defenders vested in office before the date of installation of the National Constituent Assembly are ensured the right to opt for the career, complying with the guarantees and prohibitions set forth in article 134, sole paragraph. of the Constitution.

Article 23. Until such time as the regulations of article 21, XVI of the Constitution are issued, the present holders of the office of federal censor shall continue to exercise functions compatible with such office in the Federal Police Department, with due regard for the constitutional provisions.

Sole paragraph - Such law shall provide for the reassignment of the Federal Censors as set forth in this article.

Article 24. The Union, the States, the Federal District and the municipalities shall issue laws establishing criteria to make their staffs compatible with the provisions of article 39 of the Constitution and with the administrative reorganization resulting therefrom, within eighteen months as from the promulgation of the Constitution.

Article 25. As of one hundred and eighty days after the promulgation of the Constitution, such period being subject to extension by law, all legal provisions which confer on or delegate to an agency of the Executive Power authority assigned to the National Congress by the Constitution shall be revoked, especially those referring to:
I - normative action;
II - allocation or transfer of funds of some kind.
Paragraph 1 - The decree-laws pending before the National Congress and not examined by it before the Constitution is promulgated shall have their effects regulated as follows:
I - if issued up to September 2, 1988, they shall be examined by the National Congress within one hundred and eighty days as from the date of the promulgation of the Constitution, not counting the parliamentary recess;
II - if the time limit defined in the preceding item elapses without the decree-laws mentioned therein having been examined, they shall be considered rejected;
III - in the cases defined in items I and II, the acts performed during the effectiveness of the respective decree-laws shall be fully valid and the National Congress may, if necessary, legislate on their remaining effects.
Paragraph 2 - The decree-laws issued between September 3, 1988 and the date of the promulgation of the Constitution shall be converted on such date into provisional measures, with the rules established in article 62, sole paragraph, being applied thereto.

Article 26. Within one year of promulgation of the Constitution, the National Congress shall effect, through a joint committee, an analytical and expert examination of the acts and facts which generate the Brazilian foreign indebtedness.
Paragraph 1 - The Committee shall have the legal authority of a parliamentary investigation committee for purposes of requisition and summons, and shall act with the assistance of the Court of Accounts of the Union.
Paragraph 2 - If irregularities are found, the National Congress shall propose that the Executive Power declare the act null and void and shall forward the case to the Federal Public Prosecution, which shall take the appropriate action within sixty days.

Article 27. The Superior Court of Justice shall be installed under the Presidency of the Supreme Federal Court.
Paragraph 1 - Until such time as the Superior Court of Justice is installed, the Supreme Federal Court shall perform the duties and responsibilities defined in the previous constitutional order.
Paragraph 2 - The initial composition of the Superior Court of Justice shall be obtained:
I - by reassignment of Justices of the Federal Court of Appeals;
II - by appointment of the Justices required to complete the number established in the Constitution.
Paragraph 3 - For the purposes of the Constitution, the present Justices of the Federal Court of Appeals shall be considered as belonging to the class they came from at the time of their appointment.
Paragraph 4 - Once the Court has been installed, the retired Justices of the Federal Court of Appeals shall automatically become retired Justices of the Superior Court of Justice.
Paragraph 5 - The Justices referred to in paragraph 2, II, shall be nominated in a triple list by the Federal Court of Appeals, with due regard for the provisions of article 104, sole paragraph, of the Constitution.
Paragraph 6 - Five Federal Regional Courts of Justice are hereby created, to be installed within six months of the promulgation of the Constitution, with the jurisdiction and seat assigned to them by the Federal Court of Appeals. taking into account the number of lawsuits and their geographical location.
Paragraph 7 - Until such time as the Federal Regional Courts of Justice are installed, the Federal Court of Appeals shall exercise the authority attributed to them throughout the national territory, it being incumbent upon it their installation and nomination of candidates for all initial offices by means of a triple list which may include federal judges of any region, with due regard for the provisions of paragraph 9.
Paragraph 8 - As from promulgation of the Constitution, it is forbidden to fill vacant offices of Justices of the Federal Court of Appeals.
Paragraph 9 - If there is no federal judge with the minimum period of service set forth in article 107, II, of the Constitution, the promotion may be granted to a judge with less than five years of office.
Paragraph 10 - It is incumbent upon the Federal Courts to judge the lawsuits filed therein until such time as the Constitution is promulgated, and the Federal Regional Courts as well as the Superior Court of Justice shall judge the rescissory actions for the decisions rendered until then by the Federal Courts, including those which refer to matters for which competence has been transferred to another branch of the Judicial Power.

Article 28. The federal judges referred to in article 123, paragraph 2, of the Constitution of 1967, with the wording given by the Constitutional Amendment No. 7 of 1977, shall be vested in office in courts of the judiciary section for which they were appointed or designated; if there are no vacancies, the existing courts shall be divided.
Sole paragraph - For purposes of promotion for seniority, the period of service of such judges shall be computed as from the day of their taking of office.

Article 29. Until such time as the supplementary laws relating to the Public Prosecution and to the Advocacy-General of the Union are approved, the Federal Public Prosecution, the Office of the Attorney-General of the National Treasury the Legal Consultancies of the Ministries, the Prosecution and Legal Departments of the federal autonomous government agencies having their own representation, and the members of the Prosecution Offices of public foundation universities shall continue to conduct their activities within their respective incumbencies.
Paragraph 1 - The President of the Republic shall, within one hundred and twenty days, submit to the National Congress a bill of supplementary law dealing with the organization and operation of the Advocacy-General of the Union.
Paragraph 2 - The present Prosecutors of the Republic may, in accordance with the supplementary law, opt irrevocably between the careers of the Federal Public Prosecution and of the Advocacy-General of the Union.
Paragraph 3 - A member of the Public Prosecution admitted prior to the promulgation of the Constitution may opt for the previous regime insofar as guarantees and advantages are concerned, with due regard, as to prohibitions. for the legal status on the date of such promulgation.
Paragraph 4 - The present members of the supplementary staff of the Labour and Military Public Prosecutions, who have acquired tenure in these functions! shall belong to the staff of the respective career.
Paragraph 5 - It is incumbent upon the present Office of the Attorney General of the National Treasury, directly or by delegation, which may be added to the State Public Prosecution, to represent the Union in court in lawsuits a fiscal nature, In their respective spheres of authority, until such time as the supplementary laws set forth in this article are promulgated.

Article 30. The legislation which creates the justiceship of the peace shall maintain the present judges of the peace until the new judges take office. ensuring them the rights and duties conferred on the latter and shall establish the date for the election provided for in article 98, 11, of this Constitution.

Article 31. The clerical offices of the judicial courts, as defined in law, shall be brought under State control, with due regard for the rights of the present clerks.

Article 32.The provisions of article 236 shall not apply to notary and registration services which have already been made official by the Government with due regard for the rights of their servants.

Article 33. With the exception of credits for alimony the amount due by virtue of court orders for which payment is outstanding on the date of the promulgation of the Constitution, therein included remaining interests and adjustment for inflation, may be paid in legal tender, with readjustments, in equal and successive annual instalments, within eight years at the most, counted from July 1, 1989, in accordance with a decision by the Executive Power within one hundred and eighty days of the promulgation of the Constitution.
Sole paragraph - In order to comply with the provisions of this article, the debtor entities may issue, each year, for the exact amount of the expenditure, public debt bonds which shall not be computed for purposes of determining the total limit of indebtedness.

Article 34. The national tax system shall become effective on the first day of the fifth month following the promulgation of the Constitution, and until then, the system set forth in the 1967 Constitution, with the wording provided by Amendment number 1 of 1969 and by the subsequent ones, shall be maintained.
Paragraph 1 - With the promulgation of this Constitution, articles 148, 149, 150, 154, I,156, III and 159, I, c, shall become effective, with all provisions to the contrary in the 1967 Constitution and in the amendments which modified it, especially its article 25, III, being revoked.
Paragraph 2 - The Participation Fund of the States and the Federal District, and the Revenue Sharing Fund of the Municipalities shall obey the following determinations:
I - from the date of the promulgation of the Constitution, the percentages shall be, respectively, of eighteen percent and twenty percent, calculated on the proceeds from the collection of the taxes referred to in article 153, III and IV, the present apportionment criteria being maintained until the supplementary law referred to in article 161, II becomes effective;
II - the percentage referring to the Participation Fund of the States and the Federal District shall be increased by one percent in the fiscal year of 1989 and, as from and including 1990, by one half of one percent per fiscal year until and including 1992, reaching in 1993 the percentage established in article 159, I, a;
III - the percentage referring to the Participation Fund of the Municipalities, as from and including 1989 shall be increased by one half of one percent per fiscal year until it reaches the limit established in ar. ticle 159, I, b.
Paragraph 3 - Upon the promulgation of this Constitution, the Union, the states, the Federal District and the municipalities may issue the laws which are necessary for the apPlication of the national tax system established therein.
Paragraph 4 - The laws issued in accordance with the preceding paragraph produce effects as from the date the national tax system set forth in the Constitution becomes effective.
Paragraph 5 - Once the new national tax system is in force, the application of the preceding legislation shall be ensured in that in which it is not incompatible with the new system and with the legislation referred to in paragraphs 3 and 4.
Paragraph 6 - Until December 31, 1989, the provisions of article 150, III, b, shall not apply to the taxes referred to in articles 155, I, a and b, and 156, II and III, which may be collected thirty days after the publication of the law which has instituted or increased them.

After amendments by CA 3, March 17th 1993, the reference to article 155, I, a and b, became references to article 155, I and II.

Paragraph 7 - Until the maximum rates of the n municipal tax on retail sales of liquid and gaseous fuels have been established in a supplementary law, such rates shall not exceed three percent.
Paragraph 8 - If, within sixty days counted from the promulgation of the Constitution, the supplementary law required for the institution of the tax referred to in article 155, I, b, has not been issued, the states and the Federal District, by means of an agreement concluded in the manner set forth in Supplementary Law number 24 of January 7, 1975, shall establish the rules to regulate the matter provisionally.
Paragraph 9 - Until a supplementary law provides for the matter, electric power distribution companies, in the capacity of taxpayers or of substitute taxpayers, shall be liable when the product leaves their facilities, even if the destination is another unit of the federation, for the payment of the tax on the circulation of goods levied on electric power, from production or importation to the last operation, such tax being calculated on the price charged on the occasion of the final operation, its collection being ensured to the state or the Federal District, depending on the place where such operation occurs.
Paragraph 10 - Until the law provided by article 159, I, c, which shall be promulgated by December 31, 1989, becomes effective, the application of the funds set forth in that provision shall be ensured in the following manner:
I - six-tenths of one percent in the Northern Region, through the Banco da Amazonia S.A.;
II - one and eight-tenths percent in the Northeastern Region, through the Banco do Nordeste do Brasil S.A.;
III - six-tenths of one percent in the Centre-West Region, through the Banco do Brasil S.A.
Paragraph 11 - The Centre-West Development Bank is hereby created, in the manner established by law, in order to comply, within that region, with the provisions of articles 159, I, c and 192, paragraph 2, of the Constitution.
Paragraph 12 - The urgency provided by article 148, II, shall not preclude the collection of the compulsory loan instituted for the benefit of the Centrais Elétricas Brasileiras S.A. (Eletrobrás) by Law number 4,156 of November 28, 1962, with the subsequent amendments.

Article 35. The provisions of article 165, paragraph 7, shall be complied with progressively, over a period of ten years, the funds being distributed among the macro-economic regions in proportion to their population, based on the situation verified for the 1986-87 period.
Paragraph 1 - In the application of the criteria referred to in this article, the total expenses shall exclude expenses for:
I - projects considered as priorities in the pluriannual plan;
II - national security and defense;
III - maintenance of the federal agencies in the Federal District;
IV - the National Congress, the Federal Court of Accounts and the Judicial Power;
V - the servicing of the debt of the direct and indirect administration of the Union, including foundations instituted and maintained by the Federal Government.
Paragraph 2 - Until the supplementary law referred to in article 165, paragraph 9, I and II, comes into force, the following rules shall be complied with:
I - the project of the pluriannual plan, to be in force until the end of the first fiscal year of the subsequent presidential term of office, shall be forwarded not less than four months before the end of the first fiscal year and returned for sanction before the end of the legislative session;
II - the bill of budgetary directives shall be forwarded not less than eight and a half months before the end of the fiscal year and returned for sanction before the end of the first period of the legislative session;
III - the budget bill of the Union shall be forwarded not less than four months before the end of the fiscal year. and returned for sanction before the end of the legislative session.

Article 36. The funds existing on the day the Constitution is promulgated, except for those resulting from tax exemptions which become private property and those which are of interest to national defense, shall be extinguished if they are not ratified by the National Congress within two years.

Article 37. Adaptation to the provisions of article 167, III, shall be made within the period of five years, the excess being reduced at a rate of at least one-fifth per year.

Article 38. Until the promulgation of the supplementary law referred to in article 169, the Union, the states. the Federal District and the municipalities shall not spend more than sixty-five percent of the amount of the respective current revenues on personnel.
Sole paragraph - The Union, the states, the Federal District and the municipalities, whenever the respective expenditure with personnel exceeds the limit established in this article, shall return to such limit, reducing the excess percentage at a rate of one-fifth per year.

Article 39. For purposes of compliance with the constitutional provisions which involve variations of expenses and revenues of the Union, after the promulgation of the Constitution, the Executive Power shall draw up and the Legislative Power shall examine a bill of review of the budgetary law referring to the fiscal year of 1989.
Sole paragraph - The National Congress shall vote within twelve months the supplementary law provided by article 161. II.

Article 40. The Free-Trade Zone of Manaus, with its characteristics of free- trade, export and import and fiscal benefits, shall be maintained for a period of twenty-five years as from the promulgation of the Constitution.

Sole paragraph - The criteria which regulated or may come to regulate the approval of projects in the Free-Trade Zone of Manaus may only be modified by a federal law.

The article 90 of this Temporary Constitutional Provisions Act, amended by CA 42, December 19th 2003, added ten years to the periods defined by this article.

Article 41. The Executive Powers of the Union, the states, the Federal District and the municipalities shall reassess all sectorial tax incentives now in force and shall propose the appropriate measures to the respective Legislative Powers.
Paragraph 1 - The incentives which are not confirmed by law within two years of the promulgation of the Constitution shall be considered revoked.
Paragraph 2 - Revocation shall not preclude any rights which have become vested before that date, in relation to incentives granted under conditions and for a set period af time.
Paragraph 3 - Incentives granted by means of agreements concluded between states, in accordance with article 23, paragraph 6 of the 1967 Constitution, with the wording of Amendment number 1, of October 17, 1969, shall also be reassessed and reconfirmed within the time limits set forth in this article.

Article 42. Of the funds intended for irrigation, during a period of twenty-five years, the Union shall apply:

Article 42 amended by CA 43, April 15th 2004. Original text read "fifteen years".

I - twenty percent in the Centre-West Region;
II - fifty percent in the Northeastern Region, preferably in the semi-arid region.

Article 43. On the date of the promulgation of the law regulating the prospecting and mining of mineral resources and beds of ore, or within one year counted from the date of the promulgation of the Constitution, the authorizations, grants and other deeds affording mining rights shall become ineffective, in case the prospecting or mining works have not provenly started in the legal time limits or are inactive.

Article 44.The Brazilian companies which presently hold valid prospecting authorizations and permits for the mining of mineral resources and the exploitation of hydraulic energy shall have four years, counted from the date of the promulgation of the Constitution, to comply with the requirements of article 176, paragraph 1.
Paragraph 1 - Except for the provisions of national interest set forth in the constitutional text, Brazilian companies shall be exempt from compliance w ith the provisions of article 176, paragraph 1, provided that, within four years counted from the date of the promulgation of the Constitution they have destined the product of their mining and processing activities to industrialization within the national territory, in their own facilities or in a controlling or controlled industrial company.
Paragraph 2 - Brazilian companies which hold a hydraulic energy concession for use in their industrial processes shall also be exempted from compliance with the provisions of article 176, Paragraph 1.
Paragraph 3 - The Brazilian companies referred to in paragraph 1 may only be granted prospecting authorizations or concessions to mine or exploit hydraulic energy potentials provided that the energy and the mining product are used in their respective industrial processes.

Article 45. Refineries which operate in the country under article 43 and under the conditions of article 45 of Law number 2,004 of October 3, 1953, are excluded from the monopoly established by article 177, II, of the Constitution.
Sole paragraph - Risk contracts entered into with Petróleo Brasileiro S.A. (Petrobrás) for petroleum prospecting, which are effective on the date of the promulgation of the Constitution, are exempted from the prohibition of article 177, paragraph 1.

Article 46. Credits with institutions under intervention or extrajudicial liquidation, even when such proceedings are converted into bankruptcy, are subject to adjustment for inflation from the date of maturity to the date of actual payment, with no interruption or suspension.
Sole paragraph - The provisions of this article shall also apply to:
I - transactions made after the proceedings referred to in the caption of this article have been decreed;
II - loan, financing and refinancing transactions, transactions of financial assistance for liquidity purposes, assignment or subrogation of credits or mortgage bonds, guarantee of deposits made by the public, or of purchase of liabilities, including those carried out with funds intended for such purposes;
III - credits existing prior to the promulgation of this Constitution;
IV - credits held by public administration entities before the promulgation of this Constitution and not settled by January 1, 1988.

Article 47. In the settlement of debts, including their subsequent renegotiation and composition, even when taken to court, arising out of any loans granted by banks and by financial institutions, there shall be no adjustment for inflation, provided that the loan has been granted:
I - to micro and small businessmen or to their businesses in the period from February 28, 1986, to February 28, 1987;
II - to mini, small and medium rural producers in the period from February 28, 1986, to December 31, 1987, provided that it refers to rural credit.
Paragraph 1 - For the purposes of this article, micro-enterprises shall be considered as the legal entities and individual firms with annual income of up to ten thousand National Treasury Bonds, and small enterprises as the legal entities and individual firms with annual income of up to twentv-five thousand National Treasury Bonds.
Paragraph 2 - Classification as a mini, small or medium rural producer shall be made in accordance with the rural credit rules in force at the time of the contract.
Paragraph 3 - Exemption from adjustment for inflation referred to in this article shall only be granted in the following cases:
I - if the initial debt, plus legal interests and judicial fees, are settled within ninety days of promulgation of this Constitution;
II - if the application of the funds is not contrary to the purpose of the financing, the burden of proof lying with the creditor institution;
III - if the creditor institution does not show that the borrower has the means to pay his debt, such means excluding the business of the borrower, the house where he lives, as well as his work and production instruments;
IV - if the initial financing does not exceed the limit of five thousand National Treasury Bonds;
V - if the beneficiary is not the owner of more than five rural modules.
Paragraph 4 - The benefits referred to in this article shall not be extended to the debts which have already been paid and to debtors who are members of the Constituent Assembly.
Paragraph 5 - In the event of transactions maturing after the deadline for settlement of the debt, should the borrower be interested, the banks and the financial institutions shall effect, by a specific instrument, an amendment to the original conditions of the contract so as to adjust them to this benefit.
Paragraph 6 - The granting of this benefit by private commercial banks shall not, under any circumstances, entail a burden to the Government, even if made by refinancing and on-lending of funds by the central bank.
Paragraph 7 - In the case of on-lending to official financial agents or credit cooperatives, the burden shall fall upon the original source of funds.

Article 48. The National Congress, within one hundred and twenty days of the promulgation of this Constitution, shall draw up a consumer defense code.

Article 49. The law shall provide for the institution of emphyteusis concerning urban real property, the tenants having the option, in the event of extinction, of redemption of the emphyteusis, by acquisition of direct title in accordance with the provisions contained in the respective contracts.
Paragraph 1 - In the absence of a contractual clause, the criteria and bases currently in force in the special legislation on real estate of the Union shall be adopted.
Paragraph 2 - The rights of present registered occupants shall be ensured be application of another kind of contract.
Paragraph 3 - Emphyteusis shall continue to be applied to tide lands and those lands added to them, which are located within the security strip extending from the coast line.
Paragraph 4 - After redemption of the emphyteusis, the former holder of direct title shall, within ninety days, subject to liability, entrust all documents related to such title to the custody of the competent real estate registry.

Article 50. An agricultural law to be promulgated within one year shall provide, in accordance with this Constitution, for the objectives and instruments of agricultural policy, priorities, crop planning, marketing, internal supply, foreign market and institution of agrarian credit.

Article 51. All donations, sales and concessions of public land with an area of more than three thousand hectares, made in the period from January 1st, 1962, to December 31st, 1987, shall be reviewed by the National Congress, by a joint committee, during the three years following the promulgation of the Constitution
Paragraph 1 - Insofar as sales are concerned, the review shall be based exclusively on the criterion of lawfulness of the transaction.
Paragraph 2 - In the case of concessions and donations, the review shall comply with the criteria of lawfulness and of convenience of public interest.
Paragraph 3 - In the cases set forth in the preceding paragraphs, if illegality i s pr oven or if there is public interest, the lands shall revert to the ownership of the Union, of the states, of the Federal District or of the municipalities.

Article 52. Until the conditions referred to in article 192 are established, it shall be forbidden:

Article 52 amended by CA 40, May 29th 2003. original text read "article 192, III".

I - the installation, in the country, of new branches of financial institutions domiciled abroad;
II - increase of percentual participation of individuals and legal entities resident or domiciled abroad in the capital of financial institutions with headquarters in Brazil.
Sole paragraph - The prohibition referred to in this article does not apply to the authorizations resulting from international agreements, from reciprocity or from interest of the Brazilian Government.

Article 53. Veterans who have actually participated in war operations during the Second World War, in accordance with Law number 5,315 of September 12, 1967, shall be ensured the following rights:
I - admission to public service without being required to undergo a public entrance examination, with tenure;
II - special pension corresponding to that of Second Lieutenant of the Armed Forces, which may be applied for at any time and may not be accumulated with any other earnings received from the public treasury, except for social security benefits the right to opt being ensured;
III - in case of death, proportional pension to the widowed companion or dependent, in an amount equal to that of the preceding item;
IV - free medical, hospital and educational assistance extending to dependants;
V - retirement with full pay after twenty-five years of actual service under any juridical system;
VI - priority in the acquisition of a home for those who do not own one or for their widows or companions.
Sole paragraph - The granting of the special pension referred to in item II replaces, for all legal effects, any other pension already granted to the veteran.

Article 54. Rubber-tappers recruited in accordance with Decree-Law number 5,813 of September 14, 1943, and protected by Decree-Law number 9,882 of September 16, 1946, shall receive, when needy, a monthly pension for life in the amount of two minimum wages.
Paragraph 1 - The benefit extends to rubber-tappers who, at the request of the Brazilian Government, contributed to the war effort by working in rubber production in the Amazonian Region during the Second World War.
Paragraph 2 - The benefits established in this article may be transferred to dependants who are provenly needy.
Paragraph 3 - The concession of the benefit shall be done in accordance with the law to be proposed by the Executive Power within one hundred and fifty days of the promulgation of the Constitution.

Article 55. Until such time as the law of budgetary directives is approved, at least thirty percent of the social welfare budget, excluding unemployment insurance, shall be allocated to the health sector.

Article 56. Until such time as the law regulates article 195, I, the revenues resulting from at least five of the six tenths of one percent corresponding to the rate of the contribution referred to in Decree-Law number 1940 of May 25, 1982, as amended by Decree-Law number 2,049 of August 1, 1983, by Decree number 91,236 of May 8, 1985, and by Law number 7,611 of July 8, 1987, shall become part of the social welfare revenues, excepting, exclusively in the fiscal year of 1988, commitments assumed for ongoing programmes and projects.

Article 57. The debts of the states and municipalities related to social security contributions up to June 30, 1988, shall be settled, with adjustment for inflation, in one hundred and twenty monthly instalments, with the waiver of the interests and penalties applicable thereto, provided the debtors request installment payment and begin such payment within one hundred and eighty days of the promulgation of this Constitution.
Paragraph 1 - The amount to be paid in each of the first two years shall not be less than five percent of the total consolidated and updated debt, the balance to be divided into equal monthly instalments.
Paragraph 2 - Settlement may include payments by assignment of assets and rendering of services, as set forth in Law number 7,578 of December 23. 1986.
Paragraph 3 - As guarantee for the payment of the instalments, the states and municipalities shall each year consign in their respective budgets the appropriations required for the payment of their debts.
Paragraph 4 - If any of the conditions established for the concession of installment payment are not met, the debt shall be considered as due and payable in full and liable for default interest; in such case, the portion of the funds corresponding to the Participation Funds intended for the debtor states and municipalities shall be blocked and transferred to the social security for payment of their debts.

Article 58. Benefits paid on a continuous basis and maintained by social security on the date of the promulgation of the Constitution shall have their values reviewed so as to re-establish their purchasing power expressed in terms of the numbers of minimum wages they represented on the date on which they were granted, such updating criterion to be adopted until the plan of funding and benefits referred to in the following article is implemented.
Sole paragraph - The monthly benefit payments updated in accordance with this a article shall be due and paid as from the seventh month after the promulgation of the Constitution.

Article 59. The bills of law for the organization of social welfare and for the plan of funding and benefits shall be submitted, not more than six months after the promulgation of the Constitution, to the National Congress, which shall have six months to examine them.
Sole paragraph - Upon approval by the National Congress, the plans shall be implemented progressively in the following eighteen months.

Article 60. In the first ten years after the promulgation of this Amendment, the states, the Federal District and the municipalities shall allocate no less than 60% of the funds referred to in the caption of article 212 of the Federal Constitution, to the maintenance and development of elementary education, aiming at the assurance of the universalization of the service and the payment of appropriate salaries to the teachers.
Paragraph 1 - The distribution of responsibilities and resources between the states and their municipalities, to be effected with part of the resources defi ned in this article, as set forth in article 211 of the Federal Constitution, is assured through the establishment, within each state and the Federal District, of a Fund for the Maintenance and Development of the Elementary Education and f or the Increase of the Worth of the Teaching Profession, of a financial nature.
Paragraph 2 - The Fund referred to in the preceding paragraph shall be made up by, at least, fifteen percent of the resources referred to in articles 155, item ll; 158, item lV; and 159, item l, subitems a and b; and item lI, of the Federal Constitution, and shall be distributed among each state and its municipalities in proportion to the number of students in the respective elementary education networks.
Paragraph 3 - The Union shall supplement the resources of the Funds referred to in paragraph 1, whenever in each state and in the Federal District its value per student does not reach the nationally set minimum.
Paragraph 4 - The Union, the states, the Federal District and the municipalities shall effect, during a period of five years, progressive adjustments of their contributions to the Fund, so as to guarantee a value per student corresponding to a minimum quality standard of education, defi ned at the national level.
Paragraph 5 - A share of not less than 60% of the resources of each Fund referred to in paragraph I shall be used for the payment of elementary education teachers actually teaching.
Paragraph 6 - The Union shall apply never less than 30 percent of the resources referred to in the caption of article 212 of the Federal Constitution to the eradication of illiteracy and to the maintenance and development of the elementary education including the supplementation referred to in paragraph 3.
Paragraph 7 - The law shall provide for the organization of the Funds, the proportional distribution of its resources, its oversight and control, as well as for the way to calculate the national minimum value per student.

Article 60 amended by CA 14, September 12th 1996. The original text used to read 50%, instead of 60%, and the original sole paragraph determined that, within the same time frame of ten years, the public universities should decentralize their activities, so as to reach cities of lower populational density. Paragraphs 1 to 7 were added by CA 14.

Article 61. The educational entities referred to in article 213, as well as the educational and research foundations whose creation has been authorized by law, which meet the requirements of items I and II of such article and which have, in the last three years, received public funds, may continue to receive such funds, unless otherwise established by law.

Article 62.The law shall create the National Rural Apprenticeship Service (SENAR), based on the legislation for the National Industrial Apprenticeship Service (SENAI), and the National Commercial Apprenticeship Service (SENAC), without prejudice to the incumbencies of the government agencies engaged in the area.

Article 63. A Committee composed of nine members is hereby created, three of them from the Legislative Power, three from the Judicial Power and three from the Executive Power, to promote the commemorations of the centennial of the proclamation of the Republic and of the promulgation of the first republican Constitution of the country, and such committee may, at its discretion, be subdivided into as many subcommittees as may be necessary.

Sole paragraph - In the carrying out of its duties the Committee shall conduct studies, debates and assessments of the political, social, economic and cultural development of the country, and may join efforts with state and municipal governments and with public and private institutions desiring to take part in the events.

Article 64. The National Press and other printing departments of the Union. the states, the Federal District and the municipalities, of the direct or indirect administration, including foundations instituted and maintained by the Government, shall provide for a popular edition of the full text of the Constitution, which shall be made available free of charge, to schools and public registry offices, to unions, military barracks, churches and other community organizations, in order that each Brazilian citizen may receive from the State a copy of the Brazilian Constitution.

Article 65. The Legislative Power shall, within twelve months, regulate the article 220, paragraph 4.

Article 66. The public telecommunications utility concessions presently in force shall be maintained, as established by law.

Article 67. The Union shall conclude the demarcation of the Indian lands within five years of the promulgation of the Constitution.

Article 68. Final ownership shall be recognized for the remaining members of the ancient runaway slave communities who are occupying their lands and the state shall grant them the respective title deeds.

Article 69. The states shall be allowed to maintain legal consultancy offices independent from their Attorney-General Offices or Advocacy-General Offices, provided that they have separate agencies for the respective functions on the date of the promulgation of this Constitution.

Article 70. The present competence of the state courts shall be maintained until it is defined in the State Constitution, as established in article 125 paragraph 1, of the Constitution.

Article 70 was the last article of the original Constitution, as promulgated in 1988. All articles below were added by Constitutional Amendments.

Article 71. The Emergency Social Fund is hereby instituted for the fiscal years of 1994 and 1995, as well as for the period from January 1, 1996 through June 30, 1997, and from July 1, 1997 through December 31, 1999, aiming at the financial recuperation of the Federal Public Finances and the economic stabilization, the resources of which shall be applied primarily to the actions of the health and education systems, including the supplementation of resources set forth in paragraph 3 of Article 60, of the Temporary Constitutional Provisions Act, the welfare benefits and welfare assistance of a permanent nature, including the payment of welfare debts and budgetary expenditures associated to programs of great economic and social interest.

Caption added by CA of Revision 1, March 1st 1994. The text was amended by CA 17, November 22nd 1997.
Paragraph 1 - The provision of the final part of item 11 of paragraph 9 of article 165 of the Constitution shall not apply to the Fund established by this article.
Paragraph 2 - From the beginning of the 1996 fiscal year on, the Fund established by this article shall be called Fiscal Stabilization Fund.
Paragraph 3 - The Executive Power shall publish, on a bimonthly basis, a budget execution statement, which statement shall list the sources and applications of the Fund established by this article.

Paragraphs1 to 3 added by CA 10, March 4th 1996.

Article 72. The Emergency Social Fund is comprised of:

Article 72 added by CA of Revision 1, March 1st. 1994.
I - the proceeds from the collection of the tax on income and earnings of any nature to be levied at source on payments of any nature effected by the Union including its autonomous government agencies and foundations;

Clause I added by CA of Revision 1, March 1st. 1994.
II - the part of the proceeds from the collection of the tax on income and earnings of any nature, and of the tax on credit, foreign exchange and insurance transactions, or transactions relating to bonds and securities, resulting from the changes generated by Law 8,894 of June 21, 1994, and by Laws 8,849 and 8,848, both dated January 28, 1994 and further modifications;
III - the part of the proceeds from the collection due to the increase of the rate of welfare contribution on the profit of taxpayers mentioned in paragraph I of article 22 of Law 8,212 of July 24, 1991, which, in the fiscal years of 1994 and 1995, as well as in the period from January 1, 1996 through June 30, 1997, shall be of 30 percent, subject to modification by ordinary law, the other stipulations of Law 7,8690f December 15, 1988 remaining unchanged;
IV - twenty percent of the proceeds from the collection of all taxes and contributions to the Union, already instituted or to be instituted, except those provided by items I,II and III with due regard to the provisions of paragraphs 3 and 4;

Clauses II, III and IV added by CA of Revision 1, March 1st. 1994, and amended by CA 10, March 4th 1996.
V - the part of the proceeds from the collection of the contribution mentioned in Supplementary Law 7, of September 7, 1970, owed by the juridical entities referred to in item III of this article, which will be calculated, in the fiscal years of 1994 and 1995, as well as in the periods from January 1, 1996 through June 30, 1997, and from July 1, 1997 through December 31, 1999, through the employment of a rate of seventy-five hundredths of one percent, subject to modification by ordinary law, on the gross operating income, as defined in the legislation of income tax and earnings of any nature; and

Clause V added by CA of Revision 1, March 1st. 1994, and amended by CA 17, November 22nd 1997.
VI - other incomes defined in specific legislation.

Clause I added by CA of Revision 1, March 1st. 1994.
Paragraph 1 - The rates and assessment basis defined in items III and V shall be applied as from the first day of the month following the ninetieth day after the promulgation of this amendment.

Paragraph 1 added by CA of Revision 1, March 1st. 1994.
Paragraph 2 - The parts referred to in items l, II, III and V shall be previously deducted from the calculation base of any legal or constitutional designation or participation, and the provisions of articles 159, 212 and 239 of the Constitution shall not apply to them.
Paragraph 3 - The part referred to in item IV shall be previously deducted from the calculation base of any constitutional or legal designation or participation stipulated by articles 153, paragraph 5, 157, 11, 212 and 239 of the Constitution.
Paragraph 4 - The provision of the former paragraph shall not apply to the resources provided by articles 158, II and 159 of the Constitution.
Paragraph 5 - The part of the resources originating from the tax on income and earnings of any nature, designated for the Emergency Social Fund, as provided by item 11 of this article, shall not exceed five and six-tenths of one percent of the total proceeds from its collection.

Paragraphs 2 to 5 added by CA of Revision 1, March 1st. 1994, and amended by CA 10, March 4th 1996.

Article 73. In the regulation of the Emergency Social Fund, the instrument provided by item V of article 59 of the Constitution may not be applied.

Article 73 added by CA of Revision 1, March 1st. 1994.

Article 74. The Union may establish provisional contribution on the movement or transmission of monies and of credits and rights of financial nature.
Paragraph 1 - The rate of the contribution mentioned in this article shall not exceed twenty-five hundredths of one percent, and the Executive Power may reduce it or reestablish it, in whole or in part, in the conditions and limits provided for by law.
Paragraph 2 - The provisions of Articles 153, paragraph 5, and 154, 1, of the Constitution shall not apply to the contribution mentioned in this article.
Paragraph 3 - The whole of the proceeds from the collection of the contribution mentioned in this article shall be allocated to the National Health Foundation for the financing of health actions and services.
Paragraph 4 - The liability for the contribution mentioned in this article shall be governed by the provisions of Article 195, paragraph 6, of the Constitution, and it shall not be collected for longer than two years.

Article 74 added by CA 12, August 15th 1996. This article instituted a new tax in Brazil, the Provisional Contribution on Financial Movements, which became known in Brazil as CPMF. Even though it was supposed to be provisional, it was extended a few times, and eventually became Permanent Contribution. The federal government found the CPMF very useful, as it increased tax collection significantly, and also allowed an easy way of tax auditing (as the banks had to collect the tax dues and inform the government about the bank balances of all tax payers).

Article 75. The provisional contribution on the movement or transmission of monies and of credits and rights of financial nature subject of article 74, instituted by Law 9,311 of October 24th 1996 and amended by Law 9,539 of December 12th 1997, is extended for thirty-six months, along with the respective laws.
Paragraph 1. With due regard for the provisions of paragraph 6 of article 195 of the Federal Constitution, the rate of the contribution shall be of thirty-eight hundreths percent, in the first twelve months, and of thirty hundreths in the following months, the Executive Power having permission to reduce it partial or totally, within the limits defined hereby.
Paragraph 2. The increase in proceedings resulting from the alteration of ratings, in the fiscal years of 1999, 2000 and 2001, shall be directed to the funding of the social security.
Paragraph 3. The Union is authorized to issue bonds of internal public debt, whose proceedings shall be directed to the funding of health and social security, in amount equal to the proceedings of the contribution predicted and not realized in 1999.

Article 75 added by CA 21, March 18th 1999. See comments to article 74.

Article 76. In the period from 2003 to 2007, twenty percent of the total revenues of the Union derived from taxes, social contributions and contributions of intervention in the economic order, already instituted or which shall be instituted in the period, including additionals and respective legal adjustments, shall be free from any binding to any official body, fund or expenditure.
Paragraph 1. The provisions of the caption of this article shall not reduce the assessment basis of the remittances to States, Federal Distric and municipalities, as determined by articles 153, paragraph 5; 157, I; 158, I and II; and 159, I, a and b; and II, of the Constitution, as well as the assessment basis of the destinations subject of article 159, I, c, of Constitution.
Paragraph 2. The proceedings of the social contribution of salary education subject of article 212, paragraph 5 of the Constitution is excepted from the revenues mentioned by the caption of this article.

Article 76 added by CA 27, March 31st 2000. The Federal government claimed that, because much of their revenues were constitutionally bound to some kind of expenditures (pay roll, interests, education, health), there was not much of the budget left for investments or any strategic activities. This CA created the DRU (Desvinculation of the Revenues of the Union), by which the federal government was free to use 20% of the revenues; what actually happened is that the government used that share to pay interests and reduce debts.

Article 77. Until the fiscal year of 2004, the minimum resources to be applied in public activities and services of health shall be equal to:
I - in the case of the Union:
a) in the year 2000, the amount allocated to public activities and services of health in the fiscal year of 1999 added by, at least, five percent;
b) from the year 2001 to year 2004, the amount allocated in the previous year, adjusted by the nominal variation of the Internal National Product - INP;
II - in the case of States and Federal District, twelve percent of the proceedings of the taxes established by article 155 and of the proceedings mentioned by articles 157 and 159, I, a, and clause II, discounted the shares which shall be remitted to the respective municipalities; and
III - in the case of municipalities and Federal District, fifteen percent of the proceedings of the taxes established by article 156 and of the proceedings mentioned by articles 158 and 159, I, b, and paragraph 3.
Paragraph 1. The States, Federal District and municipalities which apply amounts lower than the established by clauses II and III shall increase them, until the fiscal year of 2004, reducing the difference at a rate of, at least, one fifth per year, with a percentage of, from 2000, at least seven percent.
Paragraph 2. At least fifteen percent of the expenditures of the Union, calculated as per this article, shall be applied in the municipalities, in accordance to populational criteria, in basic activities and services of health, as determined by law.
Paragraph 3. The proceedings of the States, Federal Distric and municipalities directed to the public activities and services of health and those remitted by the Union for the same finality shall be applied by means of a Health Fund which shall be examined and audited by Health Council, withouth prejudice of the provisions of article 74 of Federal Constitution.
Paragraph 4. In the absence of the supplementary law referred to by article 198, paragraph 3, as of the fiscal year of 2005, the provisions of this article shall apply to the Union, States, Federal Distric and municipalities.

Article 77 added by CA 29, September 13th 2000.

Article 78. Excepted the credits defined in law as of small value, the alimonies and those mentioned by the article 33 of this Temporary Constitutional Provisions Act and their adjustements, and those which were already paid or deposited, the judicial payment orders pending at the date of promulgation of this amendment and those derived from suits filed until December 31st 1999 shall be liquidated by their actual value, in legal tender, adjusted by legal interests, in annual installments, equal and successive, in a time frame of at most ten years, the cession of credits being permitted.
Paragraph 1. By option of the creditor, the decomposition of installments is permitted.
Paragraph 2. If the annual installments mentioned by the caption of this article are not paid until the end of the respective fiscal year, the creditors shall be released from paying taxes do the debtor entity.
Paragraph 3. The time frame mentioned by the caption of this article shall be reduced to two years, in the cases of judicial payment orders derived from expropriation of the residence of the creditor, provided that such residence was the only one at the time of expropriation.
Paragraph 4. The President of the competent Court shall, expired the time or in case of omission in the budget, or disobedience to the precedence order, by request of the creditor, require or determine the seizure of financial resources of the debtor entity, in amount sufficient to satisfy the debt.

Article 78 added by CA 30, September 13th 2000.

Article 79. It shall be instituted, by the Federal Executive Power, to be enforced until the year 2010, the Fund for Combat and Erradication of Poverty, to be regulated by supplementary law, with the aim to provide to all Brazilians access to minimum levels of subsistence, whose resources shall be applied in supplementary activities of nutrition, habitation, education, health, increase of family income and other programmes of relevant social interest aimed at improving quality of life.
Sole paragraph. The Fund created by this article shall have an Advisory and Auditing Council which shall have the participation of representatives of the civil society, in the manner prescribed by law.

Article 79 added by CA 31, December 14th 2000. The Fund was regulated by Supplementary Law 111, July 6th 2001.

Article 80. The Fund for Combat and Erradication of Poverty shall be composed by:
I - the share of the proceedings corresponding to an additional of 0.08% (eight hundredths percent), from June 18th 2000 to June 17th 2002, applied on the rate of the social contribution subject of article 75 of the Temporary Constitutional Provisions Act.
II - the share of the proceedings corresponding to an additional of 5 (five) percentage points on the rate of the Tax on Industrialized Products - IPI, or the tax which may come to replace it, levied on superfluous products and applied until the expiration of the Fund;
III - the proceedings of the tax subject of article 153, VII, of the Constitution;
IV - budgetary allocations;
V - donations, of any nature, from individuals or companies in the country or abroad;
VI - other sources, to be defined by the regulatory law of the Fund.
Paragraph 1. The provisions of articles 159 and 167, IV, of the Constitution, shall not apply to the resources which compose the Fund.
Paragraph 2. The proceedings derived from the provisions of clause I of this article, in the period from June 18th 2000 and the initial term of the supplementary law referred to by the article 79, shall be entirely passed to the Fund, preserved their real value, in federal public bonds, progressively redeemable after June 18th 2002, in the manner prescribed by law.

Article 80 added by CA 31, December 14th 2000.

Article 81. It shall be instituted Fund constituted by the proceedings of the Union from the destatization of mixed capital companies or public ompanies controlled by the Union, directly or indirectly, when the transaction involves the selling of the respective control to a person or entity stranger to the Public Administration, or of a remanescent societary participation after the selling, whose interests, accrued from June 18th 2002, shall be reverted to the Fund for Combat and Erradication of Poverty.
Paragraph 1. If the estimated annual amount for the interests transferred to the Fund for Combat and Erradication of Poverty, as determined by this article, is lower than four billion reais, it shall be supplemented in the manner prescribed by article 80, IV, of the Temporary Constitutional Provisions Act.
Paragraph 2. Without prejudice to the provisions of paragraph 1, the Executive Power may allocate to theFund subject of this article other revenues derived from the selling of assets of the Union.
Paragraph 3. The constitution of the Fund mentioned by the caption, the transference of resources to the Fund for Combat and Erradication of Poverty and other provisions regarding the paragraph 1 of this article shall be regulated by law, the provisions of article 165, paragraph 9, II, of the Constitutions not being applicable.

Article 81 added by CA 31, December 14th 2000. The bigger State companies (Telecoms, steel mills, Vale do Rio Doce, etc) had already been privatized in 2000. The main proceedings to compose this fund came from the auctioning, by the government, of shares of Petrobrás and Vale do Rio Doce; in the case of Petrobrás, the government sold their shares but retained enough to keep control.

Article 82. The States, the Federal District and the municipalities shall institute Funds for Combat of Poverty, composed by the resources determined by this article and others allocated by those entities, and such Funds shall be managed by entities with participation of the civil society.

Article 82 added by CA 31, December 14th 2000. Paragraph 1. For the funding of the Funds in the States and Federal District, it may be instituted an additional of up to two percentage points to the rate of Tax on Circulation of Goods and Services - ICMS, levied on superfluous goods and services and under the conditions defined by the supplementary law subject of the article 155, paragraph 2, XII, of the Constitution, the provisions of article 158, IV, of the Constitution not being applicable on this additional.

Paragraph 1 added by CA 31, December 14th 2000, and amended by CA 42, December 19th 2003. The CA 42 added the reference to the supplementary law mentioned by article 155.
Paragraph 2. For the funding of the Funds in the municipalities, it may be instituted an additional of up to 0,5 (half) percentage point to the rate of the Tax on Services or other tax which may come to replace it, levied on superfluous services.

Article 82 added by CA 31, December 14th 2000.

Article 83. Federal law shall specify the superfluous goods and services mentioned in articles 80, II, and 82, paragraph 2.

Article 83 added by CA 31, December 14th 2000, and amended by CA 42, December 19th 2003. The original text contained a reference to article 82, paragraph 1, which became unnecessary after this paragraph was amended by the same CA 42.

Article 84. The contribution on the movement or transmission of monies and of credits and rights of financial nature, established by articles 74, 75 and 80, I, of this Temporary Constitutional Provisions Act, shall be levied until December 31st 2004.

Article 84 added by CA 37, June 12th 2004. Cf. article 90 of this Temporary Act, which extended the date mentioned here until December 31st 2007.
Paragraph 1. The Law 9,311, October 24th 1996, and respective alterations, is extended until the date mentioned by the caption of this article.
Paragraph 2. The proceedings of the social contribution subject of this article shall be shared as follows:
I - twenty hundredths percent to the National Health Fund, for the funding of health activities and services;
II - ten hundredths percent for the funding of social security;
III - eight hundredths percent to the Fund for Combat and Erradication of Poverty, subject of articles 80 and 81 of this Temporary Constitutional Provisions Act.
Paragraph 3. The rate of the contribution subject of this article shall be:,br> I - thirty eight hundredths percent, in the fiscal years of 2002 and 2003;
II - (revoked by CA 42, December 19th 2003).

Article 84 added by CA 37, December 19th 2002. The clause II of paragraph 3, revoked by CA 42, read: "II - eight hundredths percent, in the fiscal year of 2004, when it shall be entirely directed to the Fund for Combat and Erradication of Poverty, subject of articles 80 and 81 of this Temporary Constitutional Provisions Act."

Article 85. The contribution subject of article 84 of this Temporary Constitutional Provisions Act shall not be levied, from the 30 (thirtieth) day counted from the date of publication of this Constitutional Amendment, on the following transactions:
I - in current accounts of deposits specificaly opened and used exclusively for operations by:
a) clearinghouses and companies rendering clearing and liquidation services as defined by the sole paragraph of article 2 of the Law 10,214, March 27th 2001;
b) insurance companies, subject of the Law 9,514, November 20th 1997;
c) corporations which have as exclusive purpose the acquisiton of credits derived from transactions in the financial market;
II - in current accounts of deposits, regarding:
a) transactions of stocks trading, conducted within premises or by trading systems of stock exchanges and in the organized spot market;
b) contracts with references in stocks or stock indexes, in their several modes, traded in stock exchanges, commodities or future markets;
III - in accounts of foreigner investors, relative to entries into the country and remittances abroad of financial resources invested, exclusively, in transactions and contracts referred to by clause IIof this article.
Paragraph 1. The Executive Power shall regulate the provisions of this article within 30 (thirty) days counted from the date of publication of this Constitutional Amendment.
Paragraph 2. The provisions of clause I of this article shall apply only to transactions specified by act of the Executive Power, among those which constitute the social purpose of the mentioned entities.
Paragraph 3. The provisions of clause II of this article shall apply only to transactions and contracts carried out by means of financial institutions, bond brokers, bond distributors and commodities brokers.

Article 85 added by CA 37, June 12th 2002. This article created exemptions for several financial institutions which, otherwise, would have to pay the CPMF (contribution on financial transactions). The rate of this transactions is low (maximum rate was 0.38%), but it becomes very significant when the amounts are high, or when the transactions are repeated many times (as it is the case with stocks brokers). Fearing a fleed of investors, the government created these exemptions.

Article 86. Without application of instalments prescribed by the caption of article 78 of this Temporary Constitutional Provisions Act, the debts of the Federal, State, Federal District or municipal Treasuries, with origin in judicial sentences without appeal, shall be paid in accordance with the provisions of article 100 of the Federal Constitution, provided that the following conditions are cumulatively met:
I - the debt was subject of a judicial payment order;
II - the debt was defined as of small amount by the law subject of paragraph 3 of article 100 of the Federal Constitution or by the article 87 of this Temporary Constitutional Provisions Act;
III - the debt is, total or partially, pendent of payment at the date of publication of this Constitutional Amendment.
Paragraph 1. The debts subject of the caption of this article, or the respective balances, shall be paid in the cronologial order of serving of the respective judicial orders, with preference for those of higher amount.
Paragraph 2. The debts subject of the caption of this article, if still not partially paid, in the manner prescribed by article 78 of this Temporary Constitutional Provisions Act, may pe áod om twp annual installments, if the law so allow.
Paragraph 3. With due regard for the cronological order of serving, the alimonies shall have preference of payment over all the others.

Article 86 added by CA 37, June 12th 2002.

Article 87. For the purposes of the provisions of paragraph 3 of article 100 of the Federal Constitution and article 78 of this Temporary Constitutional Provisions Act, it shall be considered of small amount, until the official publication of the respective laws by the entities of the Federation, with due regard of paragraph 4 of article 100 of the Federal Constitution, the debts or duties determined by judicial payment order, in amounts equal to or lesser than:
I - 40 (fourty) minimum wages, in the case of the States and Federal District Treasuries;
II - 30 (thirty) minimum wages, in the case of the Treasuries of the municipalities.
Sole paragraph. If the amount of the execution exceed the value established by this article, the payment shall be made, always, by means of budgetary records, it being optional to the executory party the renounce to the amount which exceeds the above values, so that said party may receive payment withouth dependence on budgets, in accordance with paragraph 3 of article 100.

Article 87 added by CA 37, June 12th 2002.

Article 88. While supplementary law does not regulate the provisions of clauses I and III of article 156 of the Federal Constitution, the tax referred to by clause III of the caput of the same article:
I - shall have a maximum rate of two percent, excepted the services determined by items 32, 33 and 34 of the Services List annexed to Decree-law 406, December 31st 1968;
II - shall not be subject of granting of exemptions, incentives and tax breaks, which result, directly or indirectly, in a reduction of the minimum rate established by clause I.

Article 88 added by CA 37, June 12th 2002.

Article 89. The members of the military police career of the ex-Federal Territory of Rondonia, who were in effective, regular exercize of their functions rendering services to that ex-Territory at the date in which it was turned into a State, as well as the military policemen admitted by force of federal law, whose salaries are paid by the Union, shall constitute a group in extinction of the federal administration, ensured the rights and benefits, forbidden the payment, on any account, of remuneratory differences, as well as indemnizations of any nature, constituted previously to the promulgation of this amendment.
Sole paragraph. The members of the military police career shall continue rendering services to the State of Rondônia, submitted to the legal and regulamentary provisions to which the corporations of the respective military police are subject, observed the assignments compatible with their hierarchic ranks.

Article 89 added by CA 38, December 19th 2003.

Article 90. The final term established by the caption of article 84 of this Temporary Constitutional Provisions Act shall be extended to December 31st 2007.
Paragraph 1. The Law 9,311, October 24th 1996, and its amendments, shall be extended until the term established by the caption of this article.
Paragraph 2. Until the term established by the caption of this article, the rate of the contribution subject of article 84 of this Temporary Constitutional Provisions Act shall be of thirty-eight hundredths percent.

Article 90 added by CA 42, December 19th 2003.

Article 91. The Union shall remit to the States and the Federal District the amount defined in supplementary law, in acordance with criteria, terms and conditions established by such law, taking into account the exportations to foreigner countries of primary and semi-processed products, the ration etween exportations and importations, the credits derived from acquisitions directed to the permanent assets and the effective usage of the credito of the tax refered to by article 155, paragraph 2, X, a.
Paragraph 1. Of the amount remitted to each State, seventy-five percent shall be retained by the State, and twenty-five percent shall be remitted to the municipalities, shared in accordance to the criteria established by article 158, sole paragraph, of the Constitution.
Paragraph 2. The remittance of funds set forth by this article shall continue, as provided for in supplementary law, until such a date that the tax referred to by article 155, II, had its proceedings directed predominantly, in a ratio not inferior to eighty percent, to the State where the consumption of goods or services takes place.
Paragraph 3. While the supplementary law mentioned by the caption, to replace the system of remittance of funds, is not passed, the system established y article 31 and annex of Supplementary Law 87, September 13th 1996, with amends by Supplementary Law 115, December 26th 2002, shall continue in force.
Paragraph 4. The States and the Federal District shall report to the Union, in the manner prescribed by the Ministry of Finances, information relative to the tax subject of article 155, II, declared by taxpayers who conduct operations with foreigner countries.

Article 91 and paragraphs added by CA 42, December 19th 1993.

Article 92. The terms established by article 40 of this Temporary Constitutional Provisions Act shall be increased by ten years.

Article 92 added by CA 42, December 19th 2003.

Article 93. The provisions of article 159, III, and paragraph 4, shall be enforced only after the passing of the law mentioned by the afore mentioned clause III.

Article 93 added by CA 42, December 19th 2003.

Article 94. The special tax regimes of microenterprises and small size enterprises of the Union, States, Federal District and municipalities shall cease to exist after the initial term of the regime established by article 146, III, d, of the Constitution.

Article 94 added by CA 42, December 19th 2003.


Brasília, October 5, 1988. - Ulysses Guimarães, President - Mauro Benevides, First Vice-President - Jorge Arbage, Second Vice-President - Marcelo Cordeiro, First Secretary - Mário Maia, Second Secretary - Arnaldo Faria de Sá, Third Secretary - Benedita da Silva, First Substitute Secretary - Luiz Soyer, Second Substitute Secretary - Sotero Cunha, Third Substitute Secretary - Bernardo Cabral, Reporter-General - Adolfo Oliveira, Adjunct Reporter - Antonio Carlos Konder Reis, Adjunct Reporter - José Fogaça, Adjunct Reporter - Abigail Feitosa - Acival Gomes - Adauto Pereira - Ademir Andrade - Adhemar de Barros Filho - Adroaldo Streck - Adylson Affiotta - Aécio de Borba - Aécio Neves - Affonso Camargo - Aff 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 - Atysson 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 -ArnaldoMartins- Arnaldo Moraes - Arnaldo Prieto - Arnold Fioravante - Arolde de Oliveira - Artenir Werner - Artur da Távola - Asdrubal Bentes - Assis Canuto - Atila Lira - Augusto Carvalho - Aúreo 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 - Christ¢vam Chiaradia - Cid Carvalho - Cid Sabóia de Carvalho - Cláudio Avila - Cleonancio 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 - Dirce£ Carneiro - Divaldo Suruagy - Djenal Gonçalves - Domingos Juvenil - Domingos Leonelli - Doreto Campanari - Edésio Frias - Edison Lobão- Edivaldo Motta - Edme Tavares - Edmilson Valenhm - Eduardo Bonfim - Eduardo Jorge - Eduardo Moreira - Egídio Ferreira Lima - Elias Murad - Eliel Rodrigues - Eliézer Moreira - Enoc Veira - 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 - Flavio Rocha - Florestan Fernandes - Floriceno Paixdo - França Teixeira - Francisco Amaral - Francisco Benjamim - Francisco Carneiro - Francisco Coelho - Francisco Diógenes - Francisco Dornelles - Francisco Kuster - Francisco Pinto - Francisco Rollemberg - Francisco Rossi - Francisco Sales - Furtado Leite - Gabriel Guerreiro - Gandi Jamil - Gastone Righi - Genebaldo Correia - Genésio Bernardino - Geovani Borges - Geraldo Alskmin Filho - Geraldo Bulhoes - Geraldo Campos - Geraldo Fleming - Geraldo Melo - Gerson Camata - Gerson Marcondes - Gerson Peres - Gidel Dantas Gil César - Gilson Alachado - Gonzaga Patriota - Guilherme Palmeira - Gumercindo Milhomem - Gustavo de Faria - Harlan Gadelha - Haroldo Lima - Haroldo Sabóia - Hélio Costa - Hélio Duque - Hélio Manhães -Hélio Rosas - Henrique C¢rdova - Henrique Eduardo Alves - Heráclito Fortes - Hermes Zaneti Hilário Braun - Homero Santos - Humberto Lucena - Humberto Souto Ibere Ferreira - Ibsen Pinheiro - Inocêncio Oliveira - Irajá Rodrigues Iram Saraiva - Irapuan Costa J£nior - Irma Passoni - Ismael Wanderley Israel Pinheiro - Itamar Franco - Ivo. Cers¢simo - 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 Concei‡do - José Dutra - José Egreja - José Elias José Fernandes- José Freire - José Genoino - José Geraldo - José Guedes José Ign cio Ferreira - José Jorge - José Lins - José Louren‡o - José Luiz de Sá - José Luiz Maia - José Maranhão - José Maria Eymael - José Mauricio - 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 Nono - José Tinoco - José Ulisses de Oliveira - José Vana - José Yunes - Jovanni Masini - Juarez Antunes - Júlio Campos - Júlio Costamilan - Jutahy J£nior - Jutahy Magalhães - Koyu Iha - Lael Varella - Lavoisier Maia - Leite Chaves - Lélio Souza - Leopoldo Peres - Leur Lomanto - Levy Dias - Lézio Sathler - Lidice da Mata - Louremberg Nunes Rocha - Lourival Baphsta - Lúcia Braga - Lúcia Vânia - Lúcio Alcantara - Luis Eduardo - Luis Roberto Ponte - Luiz Alberto Rodrigues Luiz Freire - Luiz Gushiken - Luiz Henrique - Luiz Inácio Lula da Silva Luiz Leal - Luiz Marques - Luiz Salomão - Luiz Vana - Luiz Vana Neto Lysaneas Maciel - Maguito Vilela - Maluly Neto - Manoel Castro - Manoel Moreira - Manoel Ribeiro - Mansueto de Lavor - Manuel Vana - 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 lensen - Mattos Ledo - Mauricio Campos Mauricio Correa - Mauricio Fruet - Mauricio 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 A Ives de Souza - Narciso Mendes - Nelson Aguiar - Nelson Caw eirs - Nelson Jobim - Nelson Sabr  - Nelson Seixas - Nelson Wedekin - Nelton Friedrich - Nestor Duarte - NeyMaranhdo - Mlso Sguarezi - Mlson Gibson - Nion Albernaz - Noel de Carvalho - Nyder Barbosa - Oct vio El¡sio - Odacir Soares - Olavo Pires - Olivio Dutra - Onofre Cowea - Orlando Bezewa - Orlando Pacheco - Oscar Correa - Osmar Leitdo - Osmir Lima - Osmundo Rebou‡as - Osvaldo Bender - Osvaldo Coelho - Osvaldo Macedo - Osvaldo Sobrinho - Oswaldo Almeida - Oswaldo Trevisan - Ottomar Pinto - Paes de Andrade - Paes Landim - Paulo Delgado - Paulo Macarni - 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 Candido - Raquel Capiberibe - Raul Belém - Raul Ferraz - Renan Calheiras - Renato Bernardi - Renato Johnsson - Renato Vianna - Ricardo Fiaza - Ricardo Izar - Rita Camata - Rita Furtado - Roberto Augusto - Roberto Balestra - Roberto Brant - Roberto Campos - Roberto D'Avila - Roberto Freire - Roberto Jefferson - Roberto Rollemberg - Roberto Torres - Roberto Vital - Robson Marinho - Rodrigues Palma - Ronaldo Aragdo -- Ronaldo Carvalho - Ronaldo Cezar Coelho - Ronan Tito - Ronaro Correa - Rosa Prata - Rose de Freitas - Rospide Netto - Rubem Branquinho - Rubem Medina - Ruben Figueiró - Ruberval Pilotto - Ruy Bacelar - Ruy Nedel - Sadie Hauache - Salatiel Carvalho - Samir Achoa - Sandra Cavalcanti - Santinho Furtado - Sarney Filho - Saulo Queiroz- Sérgio Brito - Sérgio Spada - Sérgio Werneck - Severo Gomes - Sigmaringa Seixas - Sílvio Abreu - Simdo 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 - Valrnir Campelo - Valter Pereira - Vasco Alves - Vicente Bogo - Victor Faccioni - Victor Fontana - Victor Trovdo - Vieira da Silva - Vilson Souza - Vingt Rosado - Vinicius Cansanço - Virgilio sio de Senna - Virgílio Galassi - Virgilio Guimardes - Vitor Buaiz - Vivaldo Barbosa - Vladimir Palmeira - Wagner Lago - Waldec Ornílas - Waldyr Pugliesi - Walmor de Luca - Wilma Maia - Wilson Campos - Wilson Martins - Ziza Valadares.

Participants: Álvaro Dias - Antonio Britto - Bete Mendes - Borges da Silveira - Cardoso Alves - Edivaldo Holanda - Expedito Júnior - Fadah Gattass - Francisco Dias - Geovah Amarante - Hélio Gueiros - Horácio Ferraz - Hugo Napoledo - Iturival Nascimento - Ivan Bonato - Jorge Medauar- José Mendonça de Morais - Leopoldo Bessone - Marcelo Miranda - Mauro Fecury - Neuto de Conto - Mvaldo 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- Virvílio Távora. Official Journal, October 5, 1988.



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