CONSTITUTIONAL AMENDMENT No. 7, 1995
Alters article 178 of the Federal Constitution and provides for the adoption of Provisional Measures.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Article 1. Article 178 of the Federal Constitution shall henceforth be in force with the following wording:
"Article 178. The law shall provide for the regulation of air water and ground transportation, and it shall, in respect to the regulation of international transportation, comply with the agreements entered into by the Union, with due regard to the principle of reciprocity.
Sole Paragraph. In regulating water transportation, the law shall set forth the conditions in which the transportation of goods in coastal and internal navigation will be permitted to foreign vessels."
Article 2. The following article 246 shall be included in Title IX – "General Constitutional Provisions"
"Article 246. The adoption of any provisional measure for the regulation of any article of the Constitution the wording of which has been altered by means of an amendment enacted as of 195 is forbidden "
Brasília, August 15,1995.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Levy Dias, Third Secretary – Ernandes Amorim, Fourth Secretary.
Official Journal, August 16, 1995.
ORIGINAL WORDING
Article 178:
"Article 178. The law shall provide for:
I – the regulation of air, ocean and ground transportation;
II – the predominance of domestic shipowners and ship of Brazilian flag and registration, and of those of the exporting or importing country;
III – bulk transportation;
IV – the use of fishing and other vessels.
Paragraph 1- The regulation of international transportation shall comply with the agreements entered into by the Union with due regard for the principle of reciprocity.
Paragraph 2 – The captains, at least two-thirds of the crew, as well as those who own and exploit domestic vessels shall be Brazilian.
Paragraph 3 – Coastal and internal navigation are restricted to Brazilian vessels. except in the event of public necessity, as established by law."
CONSTITUTIONAL AMENDMENT No. 8, 1995
Alters item X3 and letter "a " of item XII of article 21 of the Federal Constitution.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Article 1. Item XI and letter a of item XII of article 21 of the Federal Constitution shall henceforth be in force with the following wording:
"Article 21. The Union shall have the power to:
XI – operate, directly or through authorization, concession or permission, the telecommunications services, as set forth by law, which law shall provide for the organization of the services, the establishment of a regulatory agency and other institutiutional issues;
XII – operate, directly or through authorization, concession or permission:
a) the services of sound broadcasting and of sound and image broadcasting;
Article 2. The adoption of any Provisional Measure for the regulation of the matter set forth in item XI of article 21 with the wording given by this constitutional amendment is forbidden.
Brasília, August 15, 1995.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Levy Dias, Third Secretary – Ernandes Amorim, Fourth Secretary.
Official Journal, August 16, 1995.
ORIGINAL WORDING
Article 21:
"XI – operate, directly or through concession to companies with the majority of voting shares under state control, the telephone, telegraph and data transmission services as well as other public telecommunications services, provided that information services may be rendered by private legal entities through the public telecommunications network operated by the Union;
XII – operate, directly or through authorization, concession or permission:
a) the services of sound broadcasting and of sound and image broadcasting as well as other telecommunications services;"
CONSTITUTIONAL AMENDMENT No. 9, 1995
Gives new wording to article 177 of the Federal Constitution, altering and inserting paragraphs.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Article 1. Paragraph 1 of article 177 of the Federal Constitution shall henceforth be in force with the following wording:
"Article 177………………………………………………………………
Paragraph 1 – The Union may contract with state-owned or with private enterprises for .he execution of the activities provided for in items I through IV of this article, with due regard for the conditions set forth by law."
Article 2. A paragraph shall be included, to be numbered as paragraph 2, with the following wording, the present paragraph 2 becoming paragraph 3, in article 177 of the Federal Constitution:
"Article 177………………………………………………………………
Paragraph 2 – The law referred to in paragraph 1 shall provide for:
I – a guarantee of supply of petroleum products in the whole national territory;
II- the conditions of contracting;
III- the structure and duties of the regulatory agency of the monopoly of the Union."
Article 3. The issuing of any provisional measure for the regulation of the matter set forth in items I through IV and in paragraphs 1 and 2 of article 177 of the Federal Constitution is forbidden.
Brasília, November 9, 1995.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Levy Dias, Third Secretary – Ernandes Amorim, Fourth Secretary.
Official Journal. November 10, 1995
ORIGINAL WORDING
Article 177:
"Paragraph 1- The monopoly set forth in this article includes the risks and results deriving from the activities mentioned therein, and the Union is forbidden to assign or grant concessions of any kind of participation, either in kind or in legal tender, in the exploitation of petroleum or natural gas deposits, excepting the provisions of article 20, paragraph I ."
Paragraph 2 – The law shall provide with respect to the transportation and use of radioactive materials within the national territory."
CONSTITUTIONAL AMENDMENT No. 10, 1996
Alters articles 71 and 72 of the Temporary Constitutional Provisions Act, introduced by the Revision Constitutional Amendment No. I of 1994.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Article 1. Article 71 of the Temporary Constitutional Provisions Act shall henceforth be in force with the following wording:
"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, 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, the welfare benefits and welfare assistance of permanent nature, including the payment of welfare debts and budgetary expenditures associated to programs of great economic and social interest.
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 bv 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 2. Article 72 of the Temporary Constitutional Provisions Act shall henceforth be in force with the following wording:
"Article 72. The Emergency Social Fund is comprised of: 1-…………………………………………………………………………………,
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 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 7,689 of 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;
V – the part of the proceeds from the collection of the contribution mentioned in Supplementary Law 7, of September 7, l970, 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 period from January 1, 1996 through June 30, 1997, 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
VI – ……………………………………………………………………..
Paragraph 1 – ……………………………………………………….
…………………………………………………………………………..
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 constitutions 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 the article, shall not exceed five and six-tenths of one percent of the total proceeds from its collection."
Article 3. This Constitutional Amendment shall come into force on the date of its publication.
Brasília, March 4, 1996.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Levy Dias, Third Secretary – Ernandes Amorim, Fourth Secretary.
Official Journal. March 7, 1996.
ORIGINAL WORDING
Article 71:
"Article 71. The Emergency Social Fund is hereby instituted for the fiscal years of 1994 and 1995, aiming at the financial recuperation of the Federal Public Finances and the economic stabilization, the resources of which shall be applied to the actions of the health and education systems, the welfare benefits and welfare assistance of permanent nature, including the payment of welfare debts, as well as other programs of great social and economic interest.
Sole paragraph. The provision of the final part of item II of paragraph 9 of article 165 of the Constitution shall not apply, in the 1994 fiscal year, to the the Fund established by this article."
Article 72
"I – ………………………………………………………………………………
II – the part of the proceeds from the collection of the tax on urban buildings and urban land property, 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 Provisional Measure 419 and by Laws 8,847, 8,849 and 8,848, all dated January 28, 1994, the period in force of the latter being extended to December 31, 1995;
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 1 of article 22 of Law 8,212 of July 24, 1991, which, in the fiscal years of 1994 and 1995 shall be of 30 percent, the other stipulations of Law 7,869 of December 15, 1988 remaining unchanged;
IV – twenty percent of the proceeds from the collection of all taxes and contributions to the Union, except those provided by items I, II and III
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 195, through the employment of a rate of seventy five hundredths of one percent on the gross operating income, as defined in the legislation of income tax and earnings of any nature;
………………………………………………………………………….
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.
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 158, II, 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, l 57, II, 158, II, 212 and 239 of the Constitution.
Paragraph 4 – The provision of the former paragraph shall not apply to the resources provided by article 159 of the Constitution Paragraph 5 – The part of the resources originating from the tax on rural property and 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:
I – in the case of the tax on rural property, eighty-six and two- tenths of one percent of the total proceeds from its collection;
II – in the case of the tax on income and earnings of any nature, five and six-tenths of one percent of the total proceeds from its collection.’
CONSTITUTIONAL AMENDMENT No. 11, 1996
Allows the hiring of foreign professors, technicians and scientists by the Brazilian universities and grants autonomy to the scientific and technological research institutions.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Article 1. Two paragraphs are added to article 207 of the Federal Constitution with the following wording:
"Article 207………………………………………………………..
Paragraph 1 – The universities are permitted to hire foreign professors, technicians and scientists as provided by law.
Paragraph 2 – The provisions of this article apply to scientific and technological research institutions."
Article 2. This Amendment shall come into force on the date of its publication.
Brasília, April 30, 1996.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Levy Dias, Third Secretary – Ernandes Amorim, Fourth Secretary.
Official Journal, May 2, 1996.
CONSTITUTIONAL AMENDMENT No. 12, 1996
Grants competency to the Union to establish provisional contribution on the movement or transmission of monies and of credits and rights of financial nature.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Sole Article. Article 74 is included in the Temporary Constitutional Provisions Act, with the following wording:
"Article 74. The Union may establish provisional contribution on the movement or transmission of monies and of credits and rights of financial nature.
Paragraph I – 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."
Brasília, August 15, 1996.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Ernandes Amorim , Third Secretary – Eduardo Suplicy, Substitute Secretary.
Official Journal. August 16, 1996.
CONSTITUTIONAL AMENDMENT No. 13, 1996
Gives new wording to item 11 of article 192 of the Federal Constitution.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Sole Article. Item II of article 192 of the Federal Constitution shall be in force with the following wording:
"Article 192…………………………………………………………
II – authorization and operation of insurance, reinsurance, so security and capitalization companies, as well as of supervising agency;"
Brasília, August 21, 1996.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Ernandes Amorim , Third Secretary – Eduardo Suplicy, Substitute Secretary.
Official Journal, August 22, 1996.
ORIGINAL WORDING
Article 192:
"II – authorization and operation of insurance, social security and capitalization companies, as well as the official supervising agency and of the official reinsurance agency;"
CONSTITUTIONAL AMENDMENT No. 14, 1996
Alters articles 34, 208, 211 and 212 of the Federal Constitution and gives new wording to article 60 of the Temporary Constitutional Provisions Act.
The Directing Boards of the Chamber of Deputies and of the Federal Senate, under the terms of paragraph 3 of article 60, of the Federal Constitution. promulgate the following Amendment to the constitutional text:
Article 1. Subitem e is added to item VII of article 34 of the Federal Constitution, with the following wording:
"e) the application of the mandatory minimum of income resulting from state taxes, including those originating from transfers, to the maintenance and development of education."
Article 2. New wording is given to items I and II of article 208 of the Federal Constitution, as follows:
"I – mandatory and free elementary education, including the assurance of its free offer to all those who did not have access to it at the proper age;
II – progressive universalization of the free high high-school education;"
Article 3. New wording is given to paragraphs I and 2 of article 211 of the Federal Constitution, and two additional paragraphs are inserted in this article, to read as follows:
"Article 211……………………………………………………….
Paragraph 1 – The Union shall organize the federal education system and that of the Territories, shall finance the federal public educational institutions and shall have, in educational matters, a redistributive and supplementary function, so as to guarantee the equalization of the educational opportunities and a minimum standard of quality of education, through technical and financial assistance to the States, the Federal District and the Municipalities.
Paragraph 2 – The Municipalities shall act on a priority basis in elementary education and in the education of children.
Paragraph 3 – The States and the Federal District shall act on a priority basis in elementary and secondary education.
Paragraph 4 – In the organization of their educational systems, the States and Municipalities shall establish forms of cooperation, so as to guarantee the universalization of the mandatory education."
Article 4. New wording is given to paragraph 5 of article 212 of the Federal Constitution, as follows:
"Paragraph 5 – The public elementary education shall have, as an additional source of financing, the social contribution for education. collected from companies as provided by law."
Article 5. Article 60 of the Temporary Constitutional Provisions Act is hereby altered and new paragraphs are inserted into it, with the article having the following wording:
"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 I – The distribution of responsibilities and resources between the States and their Municipalities, to be effected with part of the resources defined 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 for 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 1 55, item Il : l S8 item IV. and 159, item I, subitems a and b; and item 11, 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, defined at the national level. Paragraph 5 – A share of not less than 60% of the resources of each Fund referred to in paragraph 1 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 6. This Amendment shall come into force on January 1 of the year subsequent to that of its promulgation.
Brasília, September 12,1996.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Ernandes Amorim , Third Secretary – Eduardo Suplicy, Substitute Secretary.
Official Journal, September 13, 1996.
ORIGINAL WORDING
Article 208:
"I – compulsory and free elementary education, including for those who did not have access to school at the proper age; II – progressive extension of compulsory and free education secondary school;"
Article 211:
"Paragraph 1 – The Union shall organize and finance the federal educational system and that of the territories and shall provide technical and financial assistance to the states, the Federal District and the municipalities for the development of their educational systems, and for the compliance with the priority to be given to compulsory education.
Paragraph 2 – The municipalities shall act on a priority basis in elementary and pre-school education."
Article 212:
"Paragraph 5 – The public elementary education shall have, as an additional source of financing, the social contribution for education, collected, as provided by law, from companies, which may deduct from it the funds invested in the fundamental education of their employees and dependents."
Article 60:
"Article 60. In the first ten years after the promulgation of the Constitution, the Government shall endeavour, with the mobilization of all organized sectors of society and with the application of at least fifty percent of the funds referred to in article 212 of the Constitution, to eradicate illiteracy and generalize elementary education.
Sole paragraph – Within a like period of time, the public universities shall decentralize their activities with the purpose of extending their higher education to cities of greater population density."
CONSTITUTIONAL AMENDMENT 15, 1996
Gives new wording to paragraph 4 of article 18 of the Federal Constitution.
The Directing Boards of the Chamber of Deputies and of the Senate, under the terms of paragraph 3 of article 60 of the Federal Constitution promulgate the following Amendment to the constitutional text:
Sole Article. Paragraph 4 of article 18 of the Federal Constitution shall henceforth be in force with the following wording:
"Article 18……………………………………………………..
Paragraph 4 – The establishment, merger, fusion and dismemberment of municipalities shall be effected through state law, within the period set forth by supplementary federal law, and shall depend on prior consultation. by means of a plebiscite, of the population of the municipalities concerned, after the publication of Municipal Feasibility Studies, presented and published as set forth by law."
Brasília, September 12, 1996.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Luís Eduardo, President – Ronaldo Perim, First Vice-President – Beto Mansur, Second Vice-President – Wilson Campos, First Secretary – Leopoldo Bessone, Second Secretary – Benedito Domingos, Third Secretary – João Henrique, Fourth Secretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, President – Teotonio Vilela Filho, First Vice-President – Júlio Campos, Second Vice-President – Odacir Soares, First Secretary – Renan Calheiros, Second Secretary – Ernandes Amorim , Third Secretary – Eduardo Suplicy, Substitute Secretary.
Official Journal, September 13, 1996.
ORIGINAL WORDING
Article 18:
"Paragraph 4 – The establishment, merger, fusion and dismemberment of municipalities shall preserve the continuity and the historic-cultural unity of the urban environment, shall be carried out by a state law, with due regard for the requisites set forth in a state supplementary law and shall depend on prior consultation, by means of a plebiscite, of the population directly concerned."
REVISION CONSTITUTIONAL AMENDMENTS
REVISION CONSTITUTIONAL AMENDMENT No. 1, 1994
The Directing Board of the National Congress, under the terms of article 60 of the Federal Constitution, combined with article 3 of the Temporary Constitutional Provisions Act, promulgates the following constitutional amendment:
Article 1. Articles 71, 72 and 73, with the following wording, are hereby added to the Temporary Constitutional Provisions Act:
"Article 71. The Emergency Social Fund is hereby instituted for the fiscal years of 1994 and 1995, aiming at the financial recuperation of the Federal Public Finances and the economic stabilization, the resources of which shall be applied to the actions of the health and education systems, the welfare benefits and welfare assistance of permanent nature, including the payment of welfare debts, as well as other programs of great social and economic interest.
Sole paragraph. The provision of the final part of item II of paragraph 9 of article 165 of the Constitution shall not apply, in the 1994 fiscal year, to the the Fund established by this article.
Article 72. The Emergency Social Fund is comprised of:
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;
II – the part of the proceeds from the collection of the tax on urban buildings and urban land property, 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 Provisional Measure 419 and from Laws 8,847,8,849 and 8,468, all dated January 28, 1994, the period in force of the latter being extended to December 31, 1995;
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 1 of article 22 of Law 8.212 of July 24, 1991, which, in the fiscal years of 1994 and 1995 shall be of 30 percent, the other stipulations of Law 7,869 of December 15, 1988 remaining unchanged;
IV – twenty percent of the proceeds from the collection of all taxes and contributions to the Union, except those provided by items I, II and III;
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, through the employment of a rate of seventy five hundredths of one percent on the gross operating income, as defined in the legislation of income tax and earnings of any nature;
VI – 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.
Paragraph 2 – The parts referred to in items I, II, III and V shall be previously deducted of the calculation base of any legal or constitutional designation or participation, and the provisions of articles 158, II, 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, 158, IT, 212 and 239 of the Constitution.
Paragraph 4 – The provision of the former paragraph shall not apply to the resources provided by article 159 of the Constitution.
Paragraph 5 – The part of the resources originating from the tax on rural property and 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:
I – in the case of the tax on rural property, eighty six and two- tenths of one percent of the total proceeds from its collection;
II – in the case of the tax on income and earnings of any nature, 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."
Article 2. Paragraph 4 of article 2 of the Constitutional Amendment No. 3 of 1993 is hereby revoked.
Article 3. This amendment shall come into force on the date of its publication.
Brasília, March 1, 1994.
THE DIRECTING BOARD OF THE NATIONAL CONGRESS: Humberto Lucena, President – Adylson Motta, First Vice-President – Levy Dias – Second Vice-President Wilson Campos, First Secretary – Nabor Júnior, Second Secretary -Aécio Neves, Third Secretary – Nelson Wedekin, Fourth Secretary.