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.