Temporary Constitutional Provisions Act

Article 82. The States, the Federal District, and the Municipalities shall institute Funds to Fight Poverty, comprised of the resources referred to in this article and other resources that may eventually be allocated for this purpose, and the said Funds shall be managed by entities which include the participation of civil society. (CA No. 31, 2000; CA No. 42, 2003)

Paragraph 1. With a view to financing the State Funds and the Federal District Fund, an additional tax of up to two percent may be created, to raise the rate of the State VAT [ICMS], due on luxury goods and services and observing the conditions defined in the supplementary law referred to in article 155, paragraph 2, XII, of the Constitution, and the provision of article 158, IV, of the Constitution shall not be applicable to such percentage.

Paragraph 2. With a view to financing the Municipal Funds, an additional tax of up to half of one percent may be created, to raise the rate of the local service tax [ISS], or the rate of the tax that may eventually replace it, levied on luxury services.

Article 83. A federal law shall define the luxury goods and services referred to in articles 80, item II, and 82, paragraph 2. (CA No. 42, 2003)

Article 84. The provisional contribution on the movement or transmission of monies and of credits and rights of a financial nature, set forth in articles 74, 75, and 80, I, of this Temporary Constitutional Provisions Act, shall be collected through December 31, 2004. (CA No. 37, 2002; CA No. 42, 2003)

Paragraph 1. The effect of Law no. 9,311, of October 24, 1996, as well as of its alterations, is hereby extended through the date mentioned in the head paragraph of this article.

Paragraph 2. Of the proceeds from collection of the social contribution mentioned in this article, the portion corresponding to the following rates shall be allocated to the purposes herein stated:

1. twenty hundredths percent to the National Health Fund, for the financing of health actions and services;

2. ten hundredths percent to the financing of social security;

3. eight hundredths percent to the Fund to Fight and Eradicate Poverty, set forth in articles 80 and 81 of this Temporary Constitutional Provisions Act. to:

Paragraph 3. The rate of the contribution mentioned in this article shall be equal

1. thirty-eight hundredths percent in the financial years of 2002 and 2003

Article 85. The contribution mentioned in article 84 of this Temporary Constitutional Provisions Act shall not be levied, as from the 30th day after the publication of this Constitutional Amendment, on entries concerning: (CA No. 37, 2002)

1. current deposit accounts especially opened and exclusively used for transactions carried out by:

a) clearinghouses and providers of clearing and settlement services referred to in article 2, sole paragraph, of Law no. 10,214, of March 27, 2001;

b) securitization companies referred to in Law no. 9,514, of November 20, 1997;

c) business corporations whose exclusive purpose is to purchase credits originating from transactions carried out in the financial market;

2. current deposit accounts, when such entries are related to:

a) stock purchase and sale transactions, effected within stock exchange trading floors or electronic systems, and in the organized over-the-counter market;

b) contracts written on stocks or stock indices, in their various modes, negotiated in stock exchanges, commodities and futures exchanges;

3. foreign investors’ accounts, regarding entries into and remittances from Brazil of funds employed exclusively in transactions and contracts referred to in item II of this article.

Paragraph 1. The Executive Branch shall regulate the provisions of this article within thirty days as of the date of publication of this Constitutional Amendment 19 .

Paragraph 2. The provisions of item I of this article apply only to the transactions specified in an act issued by the Executive Branch, from among the transactions that constitute the purpose of said entities.

Paragraph 3. The provisions of item II of this article apply only to transactions and contracts effected through financial institutions, securities brokerage houses, securities distribution companies, and commodities brokerage houses.

Article 86. Debts that must be paid by the Federal, State, Federal District, or Municipal Tax Authorities by virtue of final and unappealable judicial decisions shall be paid in accordance with the provisions of article 100 of the Federal Constitution, the parceling rule established in the head paragraph of article 78 of this Temporary

Constitutional Provisions Act not being applicable, if such debts meet the following cumulative conditions: (CA No. 37, 2002)

1. having been the subject of a court order;

2. having been defined as small amount debts by the law referred to in paragraph 3 of article 100 of the Federal Constitution, or by article 87 of this Temporary Constitutional Provisions Act;

3. their payment being outstanding, in whole or in part, on the date of publication of this Constitutional Amendment 20 .

Paragraph 1. The debts referred to in the head paragraph of this article, or their respective balances, shall be paid in chronological order of presentation of the respective court orders, with precedence over debts of a higher amount.

Paragraph 2. If the debts referred to in the head paragraph of this article have not been subject to partial payment yet, under the terms of article 78 of this Temporary Constitutional Provisions Act, they may be paid in two annual installments, as the law provides.

Paragraph 3. The payment of the alimony debts referred to in this article, with due respect for the chronological order of their presentation, shall take precedence over the payment of all other debts.

Article 87. For purposes of the provisions set forth in paragraph 3 of article 100 of the Federal Constitution, and in article 78 of this Temporary Constitutional Provisions Act, and until such time as the official publication of the respective defining acts by the units of the Federation is effected, the debts or bonds stated in court orders shall be considered as being of a small amount, with due regard for paragraph 4 of article 100 of the Federal Constitution, if their amount is equal to or lesser than: (CA No. 37, 2002)

1. forty minimum monthly wages, in the case of debts owed by the Tax Authorities of the States and of the Federal District;

2. thirty minimum monthly wages, in the case of debts owed by the Tax Authorities of the Municipalities.

Should the amount under execution exceed the amount stipulated in this article, payment shall always be made by means of a court order, the execution creditor being entitled to waiving the credit of the excess amount, so that he may opt to receive the balance without the emission of a court order, in the manner set forth in paragraph 3 of article 100.

Article 88. Until such time as a supplementary law regulates the provisions of items I and III of paragraph 3 of article 156 of the Federal Constitution, the tax referred to in item III of the head paragraph of said article shall: (CA No. 37, 2002)

1. have a minimum rate of two percent, save for the services referred to in items 32, 33, and 34 of the List of Services appended to Decree-Law no. 406, of December 31, 1968;

2. not be subject to the granting of fiscal exemptions, incentives, and benefits, should the direct or indirect result of such granting be the reduction of the minimum rate stipulated in item I.

Article 89. The members of the uniformed police force and local administration employees of the former Federal Territory of Rondônia, who, in accordance with official documents, were regularly exercising their functions and rendering services to such former Territory at the time it was transformed into a State, as well as the employees and uniformed police officers covered by the provisions of article 36 of Supplementary Law no. 41, December 22, 1981, and those who were legally included in the Rondônia State Government personnel up until March 15, 1987, that is, the date the first elected governor took office, shall be included, at their option, in a special job class to be eventually terminated within the federal government services, being ensured of their specific rights and advantages, whereas the payment, under any circumstances, of remuneration differences shall be forbidden. (CA No. 38, 2002; CA No. 60, 2009)

Paragraph 1. The members of the uniformed police force shall continue rendering services to the State of Rondônia, in the quality of detailed personnel, subject to their respective uniformed police forces, with due regard for the compatibility between the duties of their function and their rank in the hierarchy.

Paragraph 2. The employees referred to in the head paragraph shall continue rendering services to the State of Rondônia, in the quality of detailed personnel, up until they are placed in a federal government entity, associate government agency, or foundation.

Article 90. The time limit set forth in the head paragraph of article 84 of this Temporary Constitutional Provisions Act is hereby extended through December 31, 2007. (CA No. 42, 2003)

Paragraph 1. The effect of Law no. 9,311, of October 24, 1996, as well as of its alterations, is hereby extended through the date mentioned in the head paragraph of this article.

Paragraph 2. The rate of the contribution referred to in article 84 of this Temporary Constitutional Provisions Act shall be equal to thirty-eight hundredths per cent through the date referred to in the head paragraph of this article.