# Article 87 — For purposes of the provisions set forth in paragraph

- Jurisdiction: Brazil (BR)
- Article: 87
- Chapter (as indexed): Chapter II: – Social
- Index row title: For purposes of the provisions set forth in paragraph
- Source document: Brazil Constitution
- Canonical (HTML): https://www.portablelaw.com/provision/8fd7c510-c9d6-4156-a215-cfb59be39300
- This document: https://www.portablelaw.com/provision/8fd7c510-c9d6-4156-a215-cfb59be39300/md
- Constitution: https://www.portablelaw.com/countries/561c3433-2160-4ca0-8e5a-8f5e9dbd522c

## Verbatim text

````
3 of article 100 of the Federal Constitution, and in article 78 of this
temporary c
onstitutional p
rovisions a
ct, and until such
time as the official publication of the respective defining acts by the units of the
f
ederation 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
f
ederal
Constitution, if their amount is equal to or lesser than:
i
– forty minimum monthly wages, in the case of debts owed by
the Tax Authorities of the States and of the Federal District;
ii
– thirty minimum monthly wages, in the case of debts owed
by the tax a
uthorities of the Municipalities.
Sole paragraph.  sh
ould 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.
ar
ticle 88. un
til such time as a supplementary law regulates the
provisions of items i
and iii
of paragraph 3 of article 156 of the
f
ederal c
onstitution, the tax referred to in item iii
of the head
paragraph of said article shall:
i
– have a minimum rate of two percent, save for the services
referred to in items 32, 33, and 34 of the li
st of se
rvices
appended to Decree-Law no. 406, of December 31, 1968;
II – 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
.”
a
rticle 4.
t
his c
onstitutional a
mendment shall come into force on the date of its
publication.
b
rasília, June 12, 2002.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Aécio Neves,
pr
esident – Barbosa Neto , se
cond vi
ce-pr
esident – Nilton Capixaba , se
cond se
cretary
– Paulo Rocha , t
hird
s
ecretary – Ciro Nogueira,
f
ourth
s
ecretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Ramez Tebet, p
resident
– Edison Lobão, f
irst vice-
p
resident – Carlos Wilson, f
irst s
ecretary – Antero Paes
de Barros, s
econd s
ecretary – Ronaldo Cunha Lima, t
hird s
ecretary – Mozarildo
Cavalcanti ,
f
ourth
s
ecretary.
p
ublished in the Official Journal , June 13, 2002.
miolo_constitution_versao_camara.indd   304 17/6/2010   15:01:14
Constitutional Amendments 305
Constitutional  amen D ment  n o. 38, 2002
Adds article 89 to the Temporary Constitutional
Provisions Act, to include the Uniformed Police Force of the former Federal Territory of Rondônia in the Personnel Cadre of the Union.
t
he d
irecting b
oards of the c
hamber of d
eputies and of the f
ederal s
enate, under
the terms of paragraph 3 of article 60 of the f
ederal c
onstitution, promulgate the
following Amendment to the constitutional text:
a
rticle 1.
t
he temporary c
onstitutional p
rovisions a
ct shall henceforth include
the following article 89:
“ar
ticle 89.
th
e members of the uniformed police force of the
former f
ederal territory
of r
ondônia, 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 s
tate, as well as the uniformed police
officers who were appointed by virtue of a federal law and are paid by the Union, shall be included 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, as well as reimbursement or compensation of any nature, prior to the promulgation of this
a
mendment, shall be forbidden.
Sole paragraph.
t
he members of the uniformed police force
shall go on rendering services to the s
tate of r
ondônia in the
quality of detailed personnel, subject to the legal and regulatory provisions which govern the corps of their respective uniformed police force, with due regard for compatibility between the duties of their function and their rank in the hierarchy.”
a
rticle 2.
t
his c
onstitutional a
mendment shall come into force on the date of its
publication.
b
rasília, June 12, 2002.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Aécio Neves,
pr
esident – Barbosa Neto , se
cond vi
ce-pr
esident – Nilton Capixaba , se
cond se
cretary
– Paulo Rocha , t
hird
s
ecretary – Ciro Nogueira,
f
ourth
s
ecretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Ramez Tebet, p
resident
– Edison Lobão, f
irst vice-
p
resident – Carlos Wilson, f
irst s
ecretary – Antero Paes
de Barros, s
econd s
ecretary – Ronaldo Cunha Lima, t
hird s
ecretary – Mozarildo
Cavalcanti ,
f
ourth
s
ecretary.
p
ublished in the Official Journal , June 13, 2002.
miolo_constitution_versao_camara.indd   305 17/6/2010   15:01:14
Constitution of the Federative Republic of Brazil 306
Constitutional  amen D ment  n o. 39, 2002
Adds article 149-A to the Federal Constitution
(creates a contribution to finance public lighting services in the Municipalities and in the Federal District).
t
he d
irecting b
oards of the c
hamber of d
eputies and of the f
ederal s
enate, under
the terms of paragraph 3 of article 60 of the f
ederal c
onstitution, promulgate the
following Amendment to the constitutional text:
a
rticle 1.
t
he f
ederal c
onstitution shall henceforth include the following article
149-A:
“
a
rticle 149-
a
.
t
he Municipalities and the f
ederal d
istrict
may establish a contribution, under the terms of their respective laws, to finance the public lighting service, with due regard for the provisions of article 150,
i
and
iii
.
Sole paragraph.  th
e contribution mentioned in the head
paragraph of this article may be charged to the consumer’s electricity bill.”
a
rticle 2.
t
his c
onstitutional a
mendment shall come into force on the date of its
publication.
b
rasília,
d
ecember 19, 2002.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Efraim Morais,
pr
esident – Barbosa Neto , se
cond vi
ce-pr
esident – Severino Cavalcanti , fi
rst
se
cretary – Nilton Capixaba , se
cond se
cretary – Paulo Rocha , th
ird se
cretary – Ciro
Nogueira,
f
ourth
s
ecretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Ramez Tebet , pr
esident –
Edison Lobão , fi
rst vi
ce-pr
esident – Antonio Carlos Valadares , se
cond vi
ce-pr
esident
– Carlos Wilson,
f
irst
s
ecretary – Mozarildo Cavalcanti ,
f
ourth
s
ecretary.
p
ublished in the Official Journal ,
d
ecember 20, 2002.
miolo_constitution_versao_camara.indd   306 17/6/2010   15:01:14
Constitutional Amendments 307
Constitutional  amen D ment  n o. 40, 2003
Alters item V of article 163 and article 192 of the
Federal Constitution, and the head paragraph of article 52 of the Temporary Constitutional Provisions Act.
t
he d
irecting b
oards of the c
hamber of d
eputies and of the f
ederal s
enate, under
the terms of paragraph 3 of article 60 of the f
ederal c
onstitution, promulgate the
following Amendment to the constitutional text:
a
rticle 1.
i
tem v
of article 163 of the f
ederal c
onstitution shall henceforth read
as follows:
“
a
rticle 163.  ............................................................................
..................................................................................................
V
– financial supervision of governmental entities and entities
owned by the Federal Government; ................................................................................................ ”
ar
ticle 2.
ar
ticle 192 of the fe
deral co
nstitution shall henceforth read as
follows:
“Article 192.  T
he national financial system, structured to
promote the balanced development of the country and to serve
the collective interests, in all of the component elements of the system, including credit cooperatives, shall be regulated by supplementary laws which shall also provide for the participation of foreign capital in the institutions that make up the said system.
I – (Revoked);II – (Revoked);III – (Revoked);a) (Revoked);b) (Revoked);IV – (Revoked);V – (Revoked);VI – (Revoked);VII – (Revoked);VIII – (Revoked).Paragraph 1. (Revoked).
miolo_constitution_versao_camara.indd   307 17/6/2010   15:01:14
Constitution of the Federative Republic of Brazil 308
Paragraph 2.  (Revoked).
Paragraph 3.
(Revoked).”
ar
ticle 3.
th
e head paragraph of article 52 of the te
mporary co
nstitutional
Provisions Act shall henceforth read as follows:
“ar
ticle 52. un
til such time as the conditions referred to in article
192 are established, the following are forbidden:
................................................................................................ ”
a
rticle 4.
t
his c
onstitutional a
mendment shall come into force on the date of its
publication.
b
rasília, May 29, 2003.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: João Paulo Cunha ,
p
resident – Inocêncio de Oliveira, f
irst vice-
p
resident – Luiz Piauhylino , s
econd
vice-
p
resident – Geddel Vieira Lima, f
irst s
ecretary – Severino Cavalcanti , s
econd
s
ecretary – Nilton Capixaba , t
hird
s
ecretary – Ciro Nogueira,
f
ourth
s
ecretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: José Sarney, p
resident –
Paulo Paim , fi
rst vi
ce-pr
esident – Eduardo Siqueira Campos, se
cond vi
ce-pr
esident
– Romeu Tuma, f
irst s
ecretary – Alberto Silva, s
econd s
ecretary – Heráclito Fortes,
t
hird
s
ecretary – Sérgio Zambiasi,
f
ourth
s
ecretary.
p
ublished in the Official Journal , May 30, 2003.
miolo_constitution_versao_camara.indd   308 17/6/2010   15:01:14
Constitutional Amendments 309
Constitutional  amen D ment  n o. 41, 2003
Alters articles 37, 40, 42, 48, 96, 149, and 201
of the Federal Constitution, revokes item IX of paragraph 3 of article 142 of the Federal Constitution and provisions of Constitutional Amendment no. 20, of December 15, 1998, and makes further provisions.
t
he d
irecting b
oards of the c
hamber of d
eputies and of the f
ederal s
enate, under
the terms of paragraph 3 of article 60, of the f
ederal c
onstitution, promulgate the
following Amendment to the constitutional text:
a
rticle 1.  The Federal Constitution shall henceforth read as follows:
“Article 37.  ..............................................................................
..................................................................................................
X
i
– the remuneration and the compensation of the holders of
public offices, functions, and positions in governmental entities,
associate government agencies, and foundations; of the members of any of the
p
owers of the u
nion, of the s
tates, the f
ederal
District, and the Municipalities; of the holders of elective offices, and of any other political agent, as well as the pay, pension, or other type of remuneration, earned on a cumulative basis or not, including advantages of a personal nature or of any other nature, may not be higher than the monthly compensation, in legal tender, of the Justices of the
s
upreme f
ederal c
ourt, and
the following limits shall be applied: in Municipalities, the compensation of the Mayor; in the States and in the Federal
di
strict, the monthly compensation of the Governor in the
sphere of the ex
ecutive br
anch, the compensation of st
ate
and f
ederal d
istrict d
eputies in the sphere of the l
egislative
b
ranch, and the compensation of the Judges of the s
tate c
ourt
of Justice, limited to ninety and twenty-five hundredths percent of the monthly compensation, in legal tender, of the Justices of the
s
upreme f
ederal c
ourt in the sphere of the Judicial b
ranch,
this limit being applicable to the members of the Office of the
p
ublic i
nterest a
ttorney, to p
rosecutors, and to p
ublic l
egal
Defenders;
................................................................................................ ”“
ar
ticle 40. em
ployees holding effective posts in the un
ion,
the st
ates, the fe
deral di
strict, and the Municipalities, therein
included their associate government agencies and foundations,
miolo_constitution_versao_camara.indd   309 17/6/2010   15:01:14
Constitution of the Federative Republic of Brazil 310
are ensured of a social security scheme on a contributory and
solidary basis, with contributions from the respective public entity, from the current employees, retired personnel, and pensioners, with due regard for criteria that preserve financial and actuarial balance and for the provisions of this article.
pa
ragraph 1.
th
e employees covered by the social security
scheme set forth in this article shall go into retirement, their pensions being calculated according to the amounts stipulated under the terms of paragraphs 3 and 17:
i
– for permanent disability, with a pension in proportion to
the period of contribution, except when such disability results
from a work-related injury, a professional disease, or a serious, contagious, or incurable illness, under the terms of the law;
..................................................................................................
pa
ragraph 3.
th
e calculation of the retirement pension, at
the time retirement is granted, shall take into account the
remunerations used as basis for the contributions of the employee to the social security schemes mentioned in this article and in article 201, under the terms of the law.
..................................................................................................Paragraph 7.
T
he law shall provide for the granting of the benefit
of a death pension, which will be equal to:
i
– the total amount of the retirement pension of the deceased
employee, up to the maximum limit established for the benefits
of the general social security scheme referred to in article 201, increased by seventy percent of the amount in excess of this limit, if the employee had already retired on the date of his death; or
ii
– the total amount of the remuneration of the employee in the
effective post he was holding on the date of his death, up to the
maximum limit established for the benefits of the general social security scheme referred to in article 201, increased by seventy percent of the amount in excess of this limit, if the employee was in active service on the date of his death.
Paragraph 8.
R
eadjustment of the benefits is ensured, to the end
that their real value is permanently maintained, in accordance
with criteria established by law.
..................................................................................................
pa
ragraph 15.
th
e complementary social security scheme
referred to in paragraph 14 shall be instituted by an act of the
respective e
xecutive p
ower, with due regard for the provisions
of article 202 and its paragraphs, insofar as pertinent, through closed private pension plan companies, of a public nature, which
miolo_constitution_versao_camara.indd   310 17/6/2010   15:01:14
Constitutional Amendments 311
will offer to their respective participants benefit plans exclusively
in the defined contribution mode.
..................................................................................................Paragraph 17.
All
remuneration amounts taken into account in
the calculation of the benefit set forth in paragraph 3 shall be
duly updated, under the terms of the law.
pa
ragraph 18.
a
contribution shall be levied on retirement
pensions and other pensions granted by the scheme referred to in this article if such pensions exceed the maximum limit established for the benefits of the general social security scheme mentioned in article 201, at a percentage equal to the one established for employees holding effective posts.
p
aragraph 19.
e
mployees referred to in this article who have
fulfilled the requirements for voluntary retirement stipulated in paragraph 1,
iii
, a, and who choose to remain working shall
be entitled to a continuous activity bonus equivalent to the amount of their social security contribution until such date as they fulfill the requirements for compulsory retirement set forth in paragraph 1,
ii
.
pa
ragraph 20.
th
e establishment of more than one special
social security scheme for employees holding effective posts, and of more than one unit to manage the respective scheme in each state is forbidden, except for the provision of article 142, paragraph 3, X.”
“
a
rticle 42.  ..............................................................................
pa
ragraph 2.
th
e provisions that may be established by a
specific act of the respective state shall apply to the pensioners
of the military of the s
tates, of the f
ederal d
istrict, and of the
territories.”
“
a
rticle 48.  ..............................................................................
Xv
– stipulation of the compensation for the Justices of
the su
preme fe
deral co
urt, with due regard for articles 39,
paragraph 4; 150, II; 153, III; and 153, paragraph 2, I.”
“
a
rticle 96.  ..............................................................................
ii
–
...........................................................................................
b)
creation and abolishment of offices and the remuneration of
the auxiliary services and of the courts connected with them,
as well as the establishment of the compensation for their members and for the judges, including those of the lower courts, if existing;
................................................................................................ ”
miolo_constitution_versao_camara.indd   311 17/6/2010   15:01:14
Constitution of the Federative Republic of Brazil 312
“article 149.  ............................................................................
..................................................................................................
pa
ragraph 1.
th
e states, the fe
deral di
strict, and the
municipalities shall institute a contribution payable by their
employees to fund the social security scheme referred to in article 40, for the benefit of such employees, and the respective rate may not be lower than the rate of the contribution paid by employees holding effective posts in the
u
nion.
................................................................................................ ”
“
a
rticle 201.  ............................................................................
..................................................................................................
p
aragraph 12.
t
he law shall provide for a special system to
include low-income workers in the social security system, so
that they have guaranteed access to benefits at an amount equal to a monthly minimum salary, except for retirement benefits due to contribution period.”
ar
ticle 2.  W
ith due regard for the provision of article 4 of Constitutional Amendment
no. 20, de
cember 15, 1998, the right to opt for voluntary retirement with pay calculated
according to article 40, paragraphs 3 and 17, of the Federal Constitution, is ensured to employees who have properly taken effective posts in government services, associate government agencies, and foundations, before the date of publication of said Amendment, when such employees meet the following cumulative conditions:
I – fifty-three years of age, if a man, and forty-eight, if a woman;
II – five years of effective exercise in the post from which retirement takes
place;
III – a period of contribution equal to at least the sum of:a) thirty-five years, if a man, and thirty years, if a woman; and b) an additional period of contribution equivalent to twenty percent of the
period which, at the date of publication of said
a
mendment, would still be
necessary to reach the limit set forth in letter a of this item.
p
aragraph 1.
t
he employees mentioned in this article who meet the requirements
for retirement under the terms of the head paragraph shall have their retirement
pay reduced for each year their retirement is brought forward as regards the age limits established by article 40, paragraph 1,
iii
, a, and paragraph 5, of the f
ederal
Constitution, according to the following proportion:
I – three and five tenths per cent, for employees who meet the requirements
for retirement under the terms of the head paragraph by December 31, 2005;
II – five per cent, for employees who meet the requirements for retirement
under the terms of the head paragraph as from January 1, 2006.
Paragraph 2.  T
he provisions of this article are applicable to judges and to members
of the Office of the Public Interest Attorney and of audit courts.
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Constitutional Amendments 313
Paragraph 3.  When the provisions of paragraph 2 of this article are applied, the
period of service performed until the publication of c
onstitutional a
mendment no.
20, d
ecember 15, 1998, shall be increased by the addition of seventeen percent for a
judge or a member of the Office of the Public Interest Attorney and of audit courts,
if a man.
pa
ragraph 4.
th
e period of service performed until the publication of
c
onstitutional a
mendment no. 20, d
ecember 15, 1998, shall be increased by the
addition of seventeen percent, for a male teacher, and twenty percent, for a female teacher, who is an employee of the
u
nion, the s
tates, the f
ederal d
istrict, and the
Municipalities, including their associate government agencies and foundations, and who, until the date of publication of said Amendment, has properly taken an effective teaching post and opts to retire under the terms of the head paragraph, provided that such retirement is based exclusively on the period of effective exercise of a teaching function, with due regard for paragraph 1.
pa
ragraph 5.
th
e employee referred to in this article, who has met the requirements
for voluntary retirement as set forth in the head paragraph and chooses to remain in active service, shall be entitled to a continuous activity bonus equivalent to the amount of his social security contribution until such date as he meets the requirements for compulsory retirement as set forth in article 40, paragraph 1,
i
i,
of the fe
deral co
nstitution.
pa
ragraph 6.
th
e provisions of article 40, paragraph 8, of the fe
deral co
nstitution,
shall apply to retirement pensions granted under the terms of this article.
ar
ticle 3.
th
e granting of retirement pensions to public employees, as well as
pensions to their dependents, is ensured, at any time, if, by the date of publication of this
a
mendment, they have complied with the requirements to be entitled to such
benefits, in accordance with the criteria of the legislation in ef fect at that time.
p
aragraph 1.
t
he employee referred to in this article, who chooses to remain
in active service after having met the requirements for voluntary retirement, and who has, at least, twenty-five years of contribution, if a woman, or thirty years of contribution, if a man, shall be entitled to a continuous activity bonus equivalent to the amount of her or his social security contribution until such date as she or he meets the requirements for compulsory retirement as set forth in article 40, paragraph 1,
ii
,
of the
f
ederal
c
onstitution.
p
aragraph 2.
t
he retirement pay to be granted to the public employees referred
to in the head paragraph, either in full or in proportion to the period of contribution completed by the date of publication of this
a
mendment, as well as the pensions for
their dependents, shall be calculated in accordance with the legislation in effect at the time the requirements therein contained for the granting of such benefits were met, or with the terms of the current legislation.
ar
ticle 4.
re
tired employees and pensioners of the un
ion, the st
ates, the fe
deral
di
strict, and the Municipalities, including their associate government agencies and
foundations, who are regularly receiving benefits on the date of publication of this
am
endment, as well as public employees covered by the provisions of its article 3,
shall contribute to the funding of the scheme referred to in article 40 of the fe
deral
co
nstitution at the same percentage stipulated for employees holding effective posts.
miolo_constitution_versao_camara.indd   313 17/6/2010   15:01:15
Constitution of the Federative Republic of Brazil 314
Sole paragraph.  th e social security contribution referred to in the head paragraph
shall be levied only on the portion of the retirement pensions and other pensions
which exceeds:
I – fifty per cent of the maximum limit stipulated for the benefits of the
general social security scheme referred to in article 201 of the f
ederal c
onstitution,
for retired employees and pensioners of the st
ates, the fe
deral di
strict, and the
Municipalities;
II – sixty per cent of the maximum limit for the benefits of the general social
security scheme referred to in article 201 of the feder
al c
onstitution, for retired
employees and pensioners of the
u
nion.
ar
ticle 5.  T
he maximum limit for the amount of benefits of the general social
security scheme referred to in article 201 of the Federal Constitution is defined as R$ 2,400.00 (two thousand and four hundred reais), and it shall be adjusted, as from the date of publication of this
am
endment, to the end that its real value is permanently
maintained and updated according to the same indices applicable to the benefits of the general social security scheme.
a
rticle 6.
W
ithout prejudice to the right to opt for retirement in accordance with
the rules established by article 40 of the f
ederal c
onstitution or the rules established
by article 2 of this a
mendment, an employee of the u
nion, the s
tates, the f
ederal
d
istrict, and the Municipalities, including their associate government agencies and
foundations, who has entered public administration before the date of publication of this
am
endment may go into retirement with full pay, equivalent to the total
remuneration of such employee in the effective post from which he retires, under the terms of the law, when, with due regard for the reductions on account of age and contribution period contained in paragraph 5 of article 40 of the
f
ederal c
onstitution,
such employee meets the following cumulative conditions:
I – sixty years of age, if a man, and fifty-five years of age, if a woman;
II – thirty-five years of contribution, if a man, and thirty years of contribution,
if a woman;
III – twenty years of effective exercise in public administration; and IV – ten years in the career and five years in the effective post from which
retirement is going to take place.
Sole paragraph.
re
tirement pensions granted as per this article shall be revised in
the same proportion and on the same date, whenever the remuneration of employees
in active service is changed, under the terms of the law, with due regard for article 37, XI, of the Federal Constitution.
ar
ticle 7.  W
ith due regard for the provision of article 37, XI, of the Federal
co
nstitution, retirement pensions of government employees who hold effective posts and
the pensions for their dependents, paid by the un
ion, the st
ates, the fe
deral di
strict, and
the Municipalities, including their associate government agencies and foundations, and being received on the date of publication of this
am
endment, as well as the retirement
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Constitutional Amendments 315
pensions of employees and the pensions for their dependents covered by article 3 of this
am
endment, shall be revised in the same proportion and on the same date, whenever the
remuneration of employees in active service is altered, and any benefits or advantages
subsequently granted to employees in active service shall also be extended to retirees and to pensioners, including those benefits and advantages arising from the transformation or reclassification of the post or function from which retirement was taken, or which was taken as a parameter for the granting of a pension, as the law provides.
ar
ticle 8.
un
til such time as the amount of the compensation referred to in article
37, item XI, of the Federal Constitution is stipulated, the amount of the highest remuneration assigned by law to a Justice of the
su
preme fe
deral co
urt on the date of
publication of this am
endment, on account of pay, monthly representation allowance,
and sum received by virtue of period of service, shall be taken into consideration for the purposes of the limit stipulated in the said item X
i,
and the following limits shall
be applied: in Municipalities, the compensation of the Mayor; in the States and in the
fe
deral di
strict, the monthly compensation of the Governor in the sphere of the
ex
ecutive br
anch, the compensation of st
ate and fe
deral di
strict de
puties in the
sphere of the le
gislative br
anch, and the compensation of the Judges of the st
ate co
urt
of Justice, limited to ninety and twenty-five hundredths percent of the highest monthly remuneration of a Justice of the
su
preme fe
deral co
urt referred to in this article in the
sphere of the Judicial Branch, this limit being applicable to the members of the Office of the
pu
blic in
terest at
torney, to pr
osecutors, and to pu
blic le
gal de
fenders.
a
rticle 9.
The
provisions of article 17 of the Temporary Constitutional Provisions
a
ct shall apply to the pay, the remunerations, and the compensation of the holders of
public offices, functions and positions in governmental entities, associate government agencies, and foundations; of the members of any of the Powers of the Union, of the States, the Federal District, and the Municipalities; of the holders of elective offices, and of any other political agent, as well as the retirement pay, pensions, or other type of remuneration, earned on a cumulative basis or not, including advantages of a personal nature or of any other nature.
a
rticle 10.
i
tem i
X of paragraph 3 of article 142 of the f
ederal c
onstitution, as
well as articles 8 and 10 of c
onstitutional a
mendment no. 20, d
ecember 15, 1998,
are hereby revoked.
a
rticle 11.
t
his a
mendment shall come into force on the date of its publication.
b
rasília,
d
ecember 19, 2003.
THE DIRECTING BOARD OF THE CHAMBER OF DEPUTIES: Deputy João
Paulo Cunha, p
resident – d
eputy Inocêncio Oliveira, f
irst vice-p
resident – d
eputy
Luiz Pianhylino , se
cond vi
ce-pr
esident – de
puty Geddel Vieira Lima , fi
rst se
cretary
– d
eputy Severino Cavalcanti, s
econd s
ecretary – d
eputy Nilton Capixaba, t
hird
s
ecretary –
d
eputy Ciro Nogueira,
f
ourth
s
ecretary.
THE DIRECTING BOARD OF THE FEDERAL SENATE: Senator José Sarney,
p
resident – s
enator Paulo Paim, f
irst vice-
p
resident – s
enator Eduardo Siqueira
miolo_constitution_versao_camara.indd   315 17/6/2010   15:01:15
Constitution of the Federative Republic of Brazil 316
Campos, s econd vice- p resident – s enator Romeu Tuma, f irst s ecretary – s enator
Alberto Silva , se
cond se
cretary – se
nator Heráclito Fortes , th
ird se
cretary – se
nator
Sérgio Zambiasi,
f
ourth
s
ecretary.
p
ublished in the Official Journal ,
d
ecember 31, 2003.
miolo_constitution_versao_camara.indd   316 17/6/2010   15:01:15
Constitutional Amendments 317
Constitutional  amen D ment  n o. 42, 2003
Alters the National Tax System and makes further
provisions.
t
he d
irecting b
oards of the c
hamber of d
eputies and of the f
ederal s
enate, under
the terms of paragraph 3 of article 60, of the f
ederal c
onstitution, promulgate the
following Amendment to the constitutional text:
ar
ticle 1.
th
e following articles of the co
nstitution shall henceforth read as
follows:
“Article 37.  ..............................................................................
..................................................................................................
XX
ii
– the tax administrations of the u
nion, of the s
tates, the
f
ederal d
istrict, and the Municipalities, whose activities are
essential for the operation of the st
ate and are exercised by
employees of specific careers, shall have priority funds for the
implementation of their activities and shall work in an integrated manner, including the sharing of tax rolls and fiscal information, under the terms of the law or of a covenant.
................................................................................................ ”“
a
rticle 52.  ..............................................................................
..................................................................................................X
v
– to carry out a regular assessment of the functionality of the
na
tional ta
x sy
stem, as regards its structure and components, as
well as the performance of the tax administrations of the u
nion,
of the
s
tates, the
f
ederal
d
istrict, and the Municipalities.
................................................................................................ ”“
a
rticle 146.  ............................................................................
..................................................................................................
iii
–
..........................................................................................
d)
the definition of a differentiated and favorable tax treatment
to be given to micro and small businesses, including special or
simplified tax regimes in the case of the tax set forth in article 155,
i
i,
the contributions set forth in article 195, i,
and paragraphs
12 and 13, and the contribution referred to in article 239.
Sole paragraph.  th
e supplementary law referred to in item
i
ii,
d, may also establish a single regime for the collection
miolo_constitution_versao_camara.indd   317 17/6/2010   15:01:15
Constitution of the Federative Republic of Brazil 318
of taxes and contributions owed to the u nion, the s tates, the
fe
deral di
strict, and the Municipalities, with due regard for
the following:
I – it shall be optional for the taxpayer;
ii
– different eligibility requirements may be established for
each State;III – payment of said tributes shall be unified and centralized, and
the distribution of the share of funds belonging to the respective units of the
fe
deration shall be immediate, any withholding or
establishment of conditions being forbidden;
i
v
– collection, control, and claiming of payment may be shared
by the units of the fe
deration, a single national roster of taxpayers
being adopted.”
“ar
ticle 146- a.
a
supplementary law may establish special
criteria for taxation, with a view to preventing imbalances in
competition, without prejudice to the power of the Federal Government to establish, by law, rules for the same purpose.”
“
a
rticle 149.  ............................................................................
..................................................................................................
p
aragraph 2.
...........................................................................
ii
– shall be also levied on the importation of foreign products
or services; ................................................................................................ ”“
a
rticle 150.  ............................................................................
..................................................................................................
iii
–
..........................................................................................
c
) within the period of ninety days as from the date of publication
of the law which instituted or raised such tributes, with due
regard for the provision of letter b;
..................................................................................................
p
aragraph 1.
t
he prohibition set forth in item iii
, b, shall not
apply to the taxes provided upon in articles 148, i
, 153, i
, ii
,
IV , and V; and 154, II; and the prohibition set forth in item III, c, shall not apply to the taxes provided upon in articles 148,
i
,
153, I, II, III, and V; and 154, II, nor to the stipulation of the assessment basis of the taxes provided upon in articles 155,
iii
,
and 156,
i
.
................................................................................................ ”
“
a
rticle 153.  ............................................................................
..................................................................................................
miolo_constitution_versao_camara.indd   318 17/6/2010   15:01:15
Constitutional Amendments 319
paragraph 3.   ...........................................................................
iv
– shall have its impact reduced, as set forth by law, in the
case of purchase of capital goods by a taxpayer who is liable
to pay such tax.
pa
ragraph 4.
th
e tax established in item v
i
of the head
paragraph:
i
– shall be progressive and its rates shall be determined in
such a manner as to discourage the retention of unproductive real property;
II – shall not be levied on small tracts of land, as defined in law,
when a proprietor who owns no other real property exploits them;
i
ii
– shall be controlled and collected by the Municipalities
which opt to do so, under the terms of the law, provided that they do not reduce this tax or introduce any other type of fiscal waiver.
................................................................................................ ”“
a
rticle 155.  ............................................................................
..................................................................................................
p
aragraph 2.
...........................................................................
X –
...........................................................................................
a)
on transactions involving goods to be shipped abroad, nor
on services to be delivered to parties abroad, and tax charges
and credits in preceding transactions involving such goods or services shall continue in effect;
..................................................................................................d) on communications services in the modes of sound
broadcasting and sound and image broadcasting which are available for reception by the public free of charge;
..................................................................................................Paragraph 6.
The tax established in item III:
i
– shall have its minimum rates stipulated by the fe
deral
Senate;
i
i
– may have different rates according to type and
utilization.”“
a
rticle 158.  ............................................................................
..................................................................................................I
I – fifty per cent of the proceeds from the collection of the federal
tax on rural property, concerning real property located in the
miolo_constitution_versao_camara.indd   319 17/6/2010   15:01:15
Constitution of the Federative Republic of Brazil 320
municipalities, or one hundred per cent of such proceeds in the
case of the option referred to in article 153, paragraph 4, III;
................................................................................................ ”“
a
rticle 159.  ............................................................................
..................................................................................................
iii
– of the proceeds from the collection of the contribution for
intervention in the economic domain set forth in article 177,
paragraph 4, twenty-five per cent to the States and to the Federal
d
istrict, distributed in accordance with the law, with due regard
for the allocation referred to in item
ii
, c, of said paragraph.
..................................................................................................
Paragraph 4.  T
wenty-five per cent of the amount of monies
referred to in item i
ii
and allocated to each st
ate shall be assigned
to its Municipalities, in accordance with the law referred to in
said item.”
“Article 167.  ............................................................................
..................................................................................................
i
v
– to bind tax revenues to an agency, fund or expense,
excepting the sharing of the proceeds from the collection of the
taxes referred to in articles 158 and 159, the allocation of funds for public health actions and services, for the maintenance and development of education, and for the implementation of tax administration activities, as determined, respectively, in article 198, paragraph 2, article 212, and article 37, item XXII, and the granting of guarantees on credit transactions by advance of revenues, as established in article 165, paragraph 8, as well as in paragraph 4 of the present article;
................................................................................................ ”“Article 170.
............................................................................
..................................................................................................
vi
– environment protection, which may include differentiated
treatment in accordance with the environmental impact of goods
and services and of their respective production and delivery processes;
................................................................................................ ”“
a
rticle 195. .  ...........................................................................
..................................................................................................
iv
– of importers of goods or services from other countries,
or of other parties defined by law as being comparable to such
importers.
miolo_constitution_versao_camara.indd   320 17/6/2010   15:01:15
Constitutional Amendments 321
..................................................................................................
Paragraph 12.  T
he law shall define the sectors of economic
activity for which the contributions stipulated under the terms
of items i,
b; and IV of the head paragraph, shall be non-
cumulative.
p
aragraph 13.
t
he provision of paragraph 12 shall also apply
in the case of gradual replacement, either total ou partial, of the contribution stipulated under the terms of item
i
, a, by the
contribution due on income or revenues.”
“
a
rticle 204.  ............................................................................
..................................................................................................S
ole paragraph.  th
e st
ates and the fe
deral di
strict may assign
up to five tenths per cent of their net tax revenues to programs to
support social inclusion and promotion, the utilization of such funds for the payment of the following items being forbidden:
I – personnel expenses and social charges;II – debt servicing;
i
ii
– any other current expense not directly related to the
investments or actions supported by said programs.”“
a
rticle 216.  ............................................................................
..................................................................................................
p
aragraph 6.
t
he s
tates and the f
ederal d
istrict may assign
up to five tenths per cent of their net tax revenues to a state
fund for the promotion of culture, for the purpose of funding cultural programs and projects, the utilization of such funds for the payment of the following items being forbidden:
I – personnel expenses and social charges;II – debt servicing;
i
ii
– any other current expense not directly related to the
investments or actions supported by said programs.”
a
rticle 2.
t
he following articles of the temporary c
onstitutional p
rovisions a
ct
shall henceforth read as follows:
“Article 76.  T
wenty percent of the proceeds from the collection
by the un
ion of taxes, social contributions, and contributions for
intervention in the economic domain, already instituted or to be
instituted in the period of 2003 to 2007, as well as their additional taxes and respective legal increases, shall not be earmarked to any agency, fund, or expense in the said period.
pa
ragraph 1.
th
e provision of the head paragraph of this article
shall not reduce the assessment basis of the transfers to the st
ates,
miolo_constitution_versao_camara.indd   321 17/6/2010   15:01:15
Constitution of the Federative Republic of Brazil 322
the f ederal d istrict, and the Municipalities under the terms of
articles 153, paragraph 5; 157, item I; 158, items I and II; and
159, item i
, letters a and b; and item II, of the Constitution,
neither the assessment basis of the remittances mentioned in article 159,
i
, c, of the
c
onstitution.
................................................................................................ ”
“
a
rticle 82.  ..............................................................................
..................................................................................................Paragraph
1.
W
ith a view to financing the State Funds and the
fe
deral di
strict fu
nd, an additional tax of up to two percent may
be created, to raise the rate of the s
tate v
at
[
ic
M
s
], due on
luxury goods and services and observing the conditions defined
in the supplementary law referred to in article 155, paragraph 2, X
ii
, of the c
onstitution, and the provision of article 158, iv,
of
the
c
onstitution shall not be applicable to such percentage.
................................................................................................ ”
“Article 83. A federal law shall define the luxury goods and
services referred to in articles 80, item i
i,
and 82, paragraph 2.”
a
rticle 3.
t
he temporary c
onstitutional p
rovisions a
ct shall henceforth include
the following articles:
“
a
rticle 90.
t
he time limit set forth in the head paragraph of
````

## What this means (mechanical reading aid, not legal advice)

- The index files this text under article 87 of the Constitution of Brazil.
- The index files it under the chapter heading “Chapter II: – Social”.
- The row is titled “For purposes of the provisions set forth in paragraph”.
- The passage runs to about 6,858 words.
- Read plainly, it mentions assembly and association — it protects gathering together or joining a group, union or party (the words used: “associate”); it mentions property — it addresses property, possession, or taking property compulsorily (the words used: “property”); it mentions equality and non-discrimination — it requires equal treatment or forbids discrimination (the words used: “equal”); it mentions education — it concerns education, schooling or training (the words used: “education”); it mentions pay and pensions — it sets pay, salary, allowance or pension terms (the words used: “wages”); it mentions police powers — it sets out what the police or other security services may do (the words used: “Police”).
- **Caveat:** This index row is a very long passage rather than a single provision. Treat any single section number as unverified.

> This is a mechanical reading aid generated from the text above by matching words in it. It is not legal advice, not a lawyer’s interpretation, and not a substitute for the provision itself.

## How to cite this

Constitution of Brazil, article 87 (“For purposes of the provisions set forth in paragraph”), Portable Lawyer, https://www.portablelaw.com/provision/8fd7c510-c9d6-4156-a215-cfb59be39300 (accessed 27 September 2026).

## Related

- [Constitution of Brazil](https://www.portablelaw.com/countries/561c3433-2160-4ca0-8e5a-8f5e9dbd522c)
- [Brazil on Portable Lawyer](https://www.portablelaw.com/countries/561c3433-2160-4ca0-8e5a-8f5e9dbd522c)
- [HTML version of this provision](https://www.portablelaw.com/provision/8fd7c510-c9d6-4156-a215-cfb59be39300)
- [Machine-readable corpus digest](https://www.portablelaw.com/llms-full.txt)

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Portable Lawyer · Article 87 of the Constitution of Brazil (indexed as “For purposes of the provisions set forth in paragraph”). 3 of article 100 of the Federal Constitution, and in article 78 of this temporary c onstitutional p rovisions a ct, and until such time as the official publication of the…