Temporary Constitutional Provisions Act

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

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

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

Article 33. With the exception of credits for alimony, the amount due by virtue of court orders for which payment is outstanding on the date of the promulgation of the Constitution, therein included remaining interests and adjustment for inflation, may be paid in legal tender, with readjustments, in equal and successive annual installments, within eight years at the most, counted from July 1, 1989, in accordance with a decision by the Executive Power within one hundred and eighty days of the promulgation of the Constitution.

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:

1. 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;

2. 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;

3. the percentage referring to the Participation Fund of the Municipalities, as from and including 1989 shall be increased by one half of one percent per fiscal year until it reaches the limit established in article 159, I, b.

Paragraph 3. Upon the promulgation of this Constitution, the Union, the states, the Federal District and the municipalities may issue the laws which are necessary for the application of the national tax system established therein.

Paragraph 4. The laws issued in accordance with the preceding paragraph produce effects as from the date the national tax system set forth in the Constitution becomes effective.

Paragraph 5. Once the new national tax system is in force, the application of the preceding legislation shall be ensured in that in which it is not incompatible with the new system and with the legislation referred to in paragraphs 3 and 4.

Paragraph 6. Until December 31, 1989, the provisions of article 150, III, b, shall not apply to the taxes referred to in articles 155, I, a and b 10 , and 156, II and III, which may be collected thirty days after the publication of the law which has instituted or increased them.

Paragraph 7. Until the maximum rates of the municipal tax on retail sales of liquid and gaseous fuels have been established in a supplementary law, such rates shall not exceed three percent.

Paragraph 8. If, within sixty days counted from the promulgation of the Constitution, the supplementary law required for the institution of the tax referred to

in article 155, I, b 11 , 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:

1. six-tenths of one percent in the Northern Region, through the Banco da Amazônia S.A.;

2. one and eight-tenths percent in the Northeastern Region, through the Banco do Nordeste do Brasil S.A.;

3. 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:

1. projects considered as priorities in the pluriannual plan;
2. national security and defense;
3. maintenance of the federal agencies in the Federal District;
4. the National Congress, the Federal Audit Court and the Judicial Power;
5. 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:

1. 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;

2. 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;

3. 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.