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Article 60 amended by CA 14, September 12th 1996. The original text used to read 50%, instead of 60%, and the original sole paragraph determined that, within the same time frame of ten years, the public universities should decentralize their activities, so as to reach cities of lower populational density. Paragraphs 1 to 7 were added by CA 14.

Article 61. The educational entities referred to in article 213, as well as the educational and research foundations whose creation has been authorized by law, which meet the requirements of items I and II of such article and which have, in the last three years, received public funds, may continue to receive such funds, unless otherwise established by law. 

Article 62.The law shall create the National Rural Apprenticeship Service (SENAR), based on the legislation for the National Industrial Apprenticeship Service (SENAI), and the National Commercial Apprenticeship Service (SENAC), without prejudice to the incumbencies of the government agencies engaged in the area. 

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.

Sole paragraph - 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 70 was the last article of the original Constitution, as promulgated in 1988. All articles below were added by Constitutional Amendments.

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, 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.

Caption added by CA of Revision 1, March 1st 1994. The text was amended by CA 17, November 22nd 1997.
Paragraph 1 - The provision of the final part of item 11 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.

Paragraphs1 to 3 added by CA 10, March 4th 1996.

Article 72. The Emergency Social Fund is comprised of:

Article 72 added by CA of Revision 1, March 1st. 1994.
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;

Clause I added by CA of Revision 1, March 1st. 1994.
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 I 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 7,8690f 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;

Clauses II, III and IV added by CA of Revision 1, March 1st. 1994, and amended by CA 10, March 4th 1996.
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, 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 ordinary law, on the gross operating income, as defined in the legislation of income tax and earnings of any nature; and

Clause V added by CA of Revision 1, March 1st. 1994, and amended by CA 17, November 22nd 1997.
VI - other incomes defined in specific legislation. 

Clause I added by CA of Revision 1, March 1st. 1994.
Paragraph 1 - The rates and assessment basis 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 1 added by CA of Revision 1, March 1st. 1994.
Paragraph 2 - The parts referred to in items l, 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, 11, 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 11 of this article, shall not exceed five and six-tenths of one percent of the total proceeds from its collection.

Paragraphs 2 to 5 added by CA of Revision 1, March 1st. 1994, and amended by CA 10, March 4th 1996.

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.