Temporary Constitutional Provisions Act

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.

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

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

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

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

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

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

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

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

Article 71. The Emergency Social Fund is hereby instituted for the fiscal years of 1994 and 1995, as well as for the periods from January 1, 1996 through June 30, 1997, and from July 1, 1997 through December 31, 1999, aiming at the financial recuperation of the Federal Public Finances and the economic stabilization, the resources of which shall be applied primarily to the actions of the health and education systems, including the supplementation of resources set forth in paragraph 3 of article 60 of the Temporary Constitutional Provisions Act, the welfare benefits and welfare assistance of a permanent nature, including the payment of welfare debts and budgetary expenditures associated to programs of great economic and social interest. (RCA No. 1, 1994; CA No. 10, 1996; CA No. 17, 1997)

Paragraph 1. The provision of the final part of item II of paragraph 9 of article 165 of the Constitution shall not apply to the Fund established by this article.

Paragraph 2. From the beginning of the 1996 fiscal year on, the Fund established by this article shall be called Fiscal Stabilization Fund.

Paragraph 3. The Executive Power shall publish, on a bimonthly basis, a budget execution statement, which statement shall list the sources and applications of the Fund established by this article.

Article 72. The Emergency Social Fund is comprised of: (RCA No. 1, 1994; CA No. 10, 1996; CA No. 17, 1997)

1. 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;

2. 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;

3. the part of the proceeds from the collection due to the increase of the rate of welfare contribution on the profit of taxpayers mentioned in paragraph 1 of article 22 of Law 8,212 of July 24, 1991, which, in the fiscal years of 1994 and 1995, as well as in the period from January 1, 1996 through June 30, 1997, shall be of 30 percent, subject to modification by ordinary law, the other stipulations of Law 7,869 of December 15, 1988 remaining unchanged;

4. 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;

5. the part of the proceeds from the collection of the contribution mentioned in Supplementary Law no. 7, of September 7, 1970, owed by the juridical entities referred to in item III of this article, which will be calculated, in the fiscal years of Temporary Constitutional Provisions Act 1851994 and 1995, as well as in the periods from January 1, 1996 through June 30, 1997, and from July 1, 1997 through December 31, 1999, through the employment of a rate of seventy-five hundredths of one percent, subject to modification by subsequent ordinary law, on the gross operating income, as defined in the legislation of income tax and earnings of any nature;

6. other incomes defined in specific legislation.

Paragraph 1. The rates and calculation base defined in items III and V shall be applied as from the first day of the month following the ninetieth day after the promulgation of this Amendment 17 .

Paragraph 2. The parts referred to in items I, II, III and V shall be previously deducted from the calculation base of any legal or constitutional designation or participation, and the provisions of articles 159, 212 and 239 of the Constitution shall not apply to them.

Paragraph 3. The part referred to in item IV shall be previously deducted from the calculation base of any constitutional or legal designation or participation stipulated by articles 153, paragraph 5, 157, II, 212 and 239 of the Constitution.

Paragraph 4. The provision of the former paragraph shall not apply to the resources provided by articles 158, II and 159 of the Constitution.

Paragraph 5. The part of the resources originating from the tax on income and earnings of any nature, designated for the Emergency Social Fund, as provided by item II of this article, shall not exceed five and six-tenths of one percent of the total proceeds from its collection.

Article 73. In the regulation of the Emergency Social Fund, the instrument provided by item V of article 59 of the Constitution may not be applied. (RCA No. 1, 1994)

Article 74. The Union may establish provisional contribution on the movement or transmission of monies and of credits and rights of financial nature. (CA No. 12, 1996)

Paragraph 1. The rate of the contribution mentioned in this article shall not exceed twenty-five hundredths of one percent, and the Executive Power may reduce it or reestablish it, in whole or in part, in the conditions and limits provided for by law.

Paragraph 2. The provisions of articles 153, paragraph 5, and 154, I, of the Constitution shall not apply to the contribution mentioned in this article.

Paragraph 3. The whole of the proceeds from the collection of the contribution mentioned in this article shall be allocated to the National Health Foundation for the financing of health actions and services.

Paragraph 4. The liability for the contribution mentioned in this article shall be governed by the provisions of article 195, paragraph 6, of the Constitution, and it shall not be collected for longer than two years.

Article 75. The collection of the provisional contribution on the movement or transmission of monies and of credits and rights of financial nature mentioned in article 74, established by Law no. 9,311, of October 24, 1996, is extended for 36 months, and the same extension applies to the effect of Law no. 9,539, of December 12, 1997, which modified Law no. 9,311. (CA No. 21, 1999)

Paragraph 1. With due regard for paragraph 6 of article 195 of the Federal Constitution, the rate of the contribution shall be thirty-eight hundredths of one percent, in the first twelve months, and thirty hundredths in the subsequent months, and the Executive Power may reduce it, in whole or in part, in the limits hereby stipulated.

Paragraph 2. The proceeds from increased collection of the contribution, resulting from the alteration of the rate, during the financial years of 1999, 2000, and 2001, shall be allocated to the financing of social security.

Paragraph 3. The Union is authorized to issue domestic public debt bonds, whose resources shall be allocated to the financing of health services and social security, in an amount equivalent to the proceeds of the collection of the contribution, estimated but not achieved in 1999.