Article 34 of the Constitution of Brazil

fifth month following the promulgation of the Constitution, and until then, the system set forth in the 1967 Constitution, with the wording provided by Amendment number 1 of 1969 and by the subsequent ones, shall be maintained. Paragraph 1. W ith the promulgation of this Constitution, articles 148, 149, 150, 154, i, 156, i ii and 159, i, c, shall become effective, with all provisions to the contrary in the 1967 Constitution and in the amendments which modified it, especially its article 25, III, being revoked. pa ragraph 2. th e pa rticipation fu nd of the st ates and the fe deral di strict, and the re venue sh aring fu nd of the Municipalities shall obey the following determinations: i – from the date of the promulgation of the c onstitution, the percentages shall be, respectively, of eighteen percent and twenty percent, calculated on the proceeds from the collection of the taxes referred to in article 153, iii and iv, the present apportionment criteria being maintained until the supplementary law referred to in article 161, II becomes effective; ii – the percentage referring to the p articipation f und of the s tates and the Federal District shall be increased by one percent in the fiscal year of 1989 and, as from and including 1990, by one half of one percent per fiscal year until and including 1992, reaching in 1993 the percentage established in article 159, i , a; iii – the percentage referring to the p articipation f und of the Municipalities, as from and including 1989 shall be increased by one half of one percent per fiscal year until it reaches the limit established in article 159, i , b. p aragraph 3. u pon the promulgation of this c onstitution, the u nion, the states, the f ederal d istrict and the municipalities may issue the laws which are necessary for the application of the national tax system established therein. pa ragraph 4. th e laws issued in accordance with the preceding paragraph produce effects as from the date the national tax system set forth in the c onstitution becomes effective. p aragraph 5. o nce the new national tax system is in force, the application of the preceding legislation shall be ensured in that in which it is not incompatible with the new system and with the legislation referred to in paragraphs 3 and 4. p aragraph 6. u ntil d ecember 31, 1989, the provisions of article 150, iii , b, shall not apply to the taxes referred to in articles 155, i , a and b10, and 156, ii and iii , which may be collected thirty days after the publication of the law which has instituted or increased them. Paragraph 7. U ntil the maximum rates of the municipal tax on retail sales of liquid and gaseous fuels have been established in a supplementary law, such rates shall not exceed three percent. pa ragraph 8. if , within sixty days counted from the promulgation of the c onstitution, the supplementary law required for the institution of the tax referred to 10 These subitems were revoked by CA no. 3/1993. miolo_constitution_versao_camara.indd 173 17/6/2010 15:01:07 Constitution of the Federative Republic of Brazil 174 in article 155, i , b11, has not been issued, the states and the f ederal d istrict, by means of an agreement concluded in the manner set forth in s upplementary l aw number 24 of January 7, 1975, shall establish the rules to regulate the matter provisionally . p aragraph 9. u ntil a supplementary law provides for the matter, electric power distribution companies, in the capacity of taxpayers or of substitute taxpayers, shall be liable, when the product leaves their facilities, even if the destination is another unit of the federation, for the payment of the tax on the circulation of goods levied on electric power, from production or importation to the last operation, such tax being calculated on the price charged on the occasion of the final operation, its collection being ensured to the state or the f ederal d istrict, depending on the place where such operation occurs. pa ragraph 10. un til the law provided by article 159, i, c, which shall be promulgated by d ecember 31, 1989, becomes effective, the application of the funds set forth in that provision shall be ensured in the following manner: i – six-tenths of one percent in the n orthern r egion, through the b anco da Amazônia S.A.; i i – one and eight-tenths percent in the no rtheastern re gion, through the ba nco do Nordeste do Brasil S.A.; III – six-tenths of one percent in the Centre-West Region, through the Banco do b rasil s . a . Paragraph 11. T he Centre-West Development Bank is hereby created, in the manner established by law, in order to comply, within that region, with the provisions of articles 159, i , c and 192, paragraph 2, of the c onstitution. p aragraph 12. t he urgency provided by article 148, ii , shall not preclude the collection of the compulsory loan instituted for the benefit of the Centrais Elétricas b rasileiras s . a . ( e letrobrás) by l aw number 4,156 of n ovember 28, 1962, with the subsequent amendments. ar ticle 35. T he provisions of article 165, paragraph 7, shall be complied with progressively, over a period of ten years, the funds being distributed among the macro-economic regions in proportion to their population, based on the situation verified for the 1986-87 period. p aragraph 1. i n the application of the criteria referred to in this article, the total expenses shall exclude expenses for: I – projects considered as priorities in the pluriannual plan; II – national security and defense;III – maintenance of the federal agencies in the Federal District;IV – the National Congress, the Federal Audit Court and the Judicial Power; v – the servicing of the debt of the direct and indirect administration of the un ion, including foundations instituted and maintained by the fe deral Government. 11 This subitem was revoked by CA no. 3/1993. miolo_constitution_versao_camara.indd 174 17/6/2010 15:01:08 Temporary Constitutional Provisions Act 175 paragraph 2. until the supplementary law referred to in article 165, paragraph 9, I and II, comes into force, the following rules shall be complied with: I – the project of the pluriannual plan, to be in force until the end of the first fiscal year of the subsequent presidential term of office, shall be forwarded not less than four months before the end of the first fiscal year and returned for sanction before the end of the legislative session; ii – the bill of budgetary directives shall be forwarded not less than eight and a half months before the end of the fiscal year and returned for sanction before the end of the first period of the legislative session; iii – the budget bill of the u nion shall be forwarded not less than four months before the end of the fiscal year, and returned for sanction before the end of the legislative session. a rticle 36. t he funds existing on the day the c onstitution is promulgated, except for those resulting from tax exemptions which become private property and those which are of interest to national defense, shall be extinguished if they are not ratified by the n ational c ongress within two years. a rticle 37. Adaptation to the provisions of article 167, III, shall be made within the period of five years, the excess being reduced at a rate of at least one-fifth per year . ar ticle 38. un til the promulgation of the supplementary law referred to in article 169, the un ion, the states, the fe deral di strict and the municipalities shall not spend more than sixty-five percent of the amount of the respective current revenues on personnel. Sole paragraph. th e un ion, the states, the fe deral di strict and the municipalities, whenever the respective expenditure with personnel exceeds the limit established in this article, shall return to such limit, reducing the excess percentage at a rate of one-fifth per year. a rticle 39. f or purposes of compliance with the constitutional provisions which involve variations of expenses and revenues of the u nion, after the promulgation of the c onstitution, the e xecutive p ower shall draw up and the l egislative p ower shall examine a bill of review of the budgetary law referring to the fiscal year of 1989. Sole paragraph. th e na tional co ngress shall vote within twelve months the supplementary law provided by article 161, ii . a rticle 40. t he f ree- trade z one of Manaus, with its characteristics of free-trade, export and import and fiscal benefits, shall be maintained for a period of twenty-five years as from the promulgation of the c onstitution. Sole paragraph. th e criteria which regulated or may come to regulate the approval of projects in the Free-Trade Zone of Manaus may only be modified by a federal law. a rticle 41. t he e xecutive p owers of the u nion, the states, the f ederal d istrict and the municipalities shall reassess all sectorial tax incentives now in force and shall propose the appropriate measures to the respective l egislative p owers. miolo_constitution_versao_camara.indd 175 17/6/2010 15:01:08 Constitution of the Federative Republic of Brazil 176 Paragraph 1. The incentives which are not confirmed by law within two years of the promulgation of the Constitution shall be considered revoked. p aragraph 2. r evocation shall not preclude any rights which have become vested before that date, in relation to incentives granted under conditions and for a set period of time. pa ragraph 3. in centives granted by means of agreements concluded between states, in accordance with article 23, paragraph 6 of the 1967 Constitution, with the wording of Amendment number 1, of October 17, 1969, shall also be reassessed and reconfirmed within the time limits set forth in this article. a rticle 42. Of the funds intended for irrigation, during a period of 25 (twenty-five) years, the Union shall apply: (CA No. 43, 2004) I – twenty percent in the Centre-West Region; II – fifty percent in the Northeastern Region, preferably in the semi-arid region. a rticle 43. o n the date of the promulgation of the law regulating the prospecting and mining of mineral resources and beds of ore, or within one year counted from the date of the promulgation of the Constitution, the authorizations, grants and other deeds affording mining rights shall become ineffective, in case the prospecting or mining works have not provenly started in the legal time limits or are inactive. ar ticle 44. T he Brazilian companies which presently hold valid prospecting authorizations and permits for the mining of mineral resources and the exploitation of hydraulic energy shall have four years, counted from the date of the promulgation of the Constitution, to comply with the requirements of article 176, paragraph 1. pa ragraph 1. ex cept for the provisions of national interest set forth in the constitutional text, Brazilian companies shall be exempt from compliance with the provisions of article 176, paragraph 1, provided that, within four years counted from the date of the promulgation of the c onstitution they have destined the product of their mining and processing activities to industrialization within the national territory, in their own facilities or in a controlling or controlled industrial company. Paragraph 2. Brazilian companies which hold a hydraulic energy concession for use in their industrial processes shall also be exempted from compliance with the provisions of article 176, paragraph 1. Paragraph 3. The Brazilian companies referred to in paragraph 1 may only be granted prospecting authorizations or concessions to mine or exploit hydraulic energy potentials provided that the energy and the mining product are used in their respective industrial processes. a rticle 45. Refineries which operate in the country under article 43 and under the conditions of article 45 of l aw number 2,004 of o ctober 3, 195312, are excluded from the monopoly established by article 177, II, of the Constitution. 12 Revoked by Act no. 9,478/1997. miolo_constitution_versao_camara.indd 176 17/6/2010 15:01:08 Temporary Constitutional Provisions Act 177 Sole paragraph. R isk contracts entered into with Petróleo Brasileiro S.A. (Petrobrás) for petroleum prospecting, which are effective on the date of the promulgation of the Constitution are exempted from the prohibition of article 177, paragraph 1. ar ticle 46. C redits with institutions under intervention or extra-judicial liquidation, even when such proceedings are converted into bankruptcy, are subject to adjustment for inflation from the date of maturity to the date of actual payment, with no interruption or suspension. Sole paragraph. The provisions of this article shall also apply to: i – transactions made after the proceedings referred to in the head paragraph of this article have been decreed; II – loan, financing and refinancing transactions, transactions of financial assistance for liquidity purposes, assignment or subrogation of credits or mortgage bonds, guarantee of deposits made by the public, or of purchase of liabilities, including those carried out with funds intended for such purposes; III – credits existing prior to the promulgation of this Constitution; iv – credits held by public administration entities before the promulgation of this c onstitution and not settled by January 1, 1988. a rticle 47. i n the settlement of debts, including their subsequent renegotiation and composition, even when taken to court, arising out of any loans granted by banks and by financial institutions, there shall be no adjustment for inflation, provided that the loan has been granted: i – to micro and small businessmen or to their businesses in the period from February 28, 1986, to February 28, 1987; ii – to mini, small and medium rural producers in the period from f ebruary 28, 1986, to December 31, 1987, provided that it refers to rural credit. pa ragraph 1. fo r the purposes of this article, micro-enterprises shall be considered as the legal entities and individual firms with annual income of up to ten thousand n ational treasury b onds, and small enterprises as the legal entities and individual firms with annual income of up to twenty-five thousand National Treasury Bonds. Paragraph 2. Classification as a mini, small or medium rural producer shall be made in accordance with the rural credit rules in force at the time of the contract. Paragraph 3. Exemption from adjustment for inflation referred to in this article shall only be granted in the following cases: I – if the initial debt, plus legal interests and judicial fees, are settled within ninety days of promulgation of this Constitution; II – if the application of the funds is not contrary to the purpose of the financing, the burden of proof lying with the creditor institution; iii – if the creditor institution does not show that the borrower has the means to pay his debt, such means excluding the business of the borrower, the house where he lives, as well as his work and production instruments; miolo_constitution_versao_camara.indd 177 17/6/2010 15:01:08 Constitution of the Federative Republic of Brazil 178 IV – if the initial financing does not exceed the limit of five thousand National Treasury Bonds; V – if the beneficiary is not the owner of more than five rural modules. Paragraph 4. The benefits referred to in this article shall not be extended to the debts which have already been paid and to debtors who are members of the co nstituent a ssembly. pa ragraph 5. in the event of transactions maturing after the deadline for settlement of the debt, should the borrower be interested, the banks and the financial institutions shall effect, by a specific instrument, an amendment to the original conditions of the contract so as to adjust them to this benefit. Paragraph 6. T he granting of this benefit by private commercial banks shall not, under any circumstances, entail a burden to the Government, even if made by refinancing and on-lending of funds by the central bank. Paragraph 7. I n the case of on-lending to official financial agents or credit cooperatives, the burden shall fall upon the original source of funds. a rticle 48. t he n ational c ongress, within one hundred and twenty days of the promulgation of this c onstitution, shall draw up a consumer defense code. ar ticle 49. th e law shall provide for the institution of emphyteusis concerning urban real property, the tenants having the option, in the event of extinction, of redemption of the emphyteusis, by acquisition of direct title in accordance with the provisions contained in the respective contracts. pa ragraph 1. in the absence of a contractual clause, the criteria and bases currently in force in the special legislation on real estate of the u nion shall be adopted. pa ragraph 2. th e rights of present registered occupants shall be ensured by application of another kind of contract. pa ragraph 3. em phyteusis shall continue to be applied to tide lands and those lands added to them, which are located within the security strip extending from the coast line. p aragraph 4. a fter redemption of the emphyteusis, the former holder of direct title shall, within ninety days, subject to liability, entrust all documents related to such title to the custody of the competent real estate registry. a rticle 50. a n agricultural law to be promulgated within one year shall provide, in accordance with this Constitution, for the objectives and instruments of agricultural policy, priorities, crop planning, marketing, internal supply, foreign market and institution of agrarian credit. a rticle 51. a ll donations, sales and concessions of public land with an area of more than three thousand hectares, made in the period from January 1, 1962, to d ecember 31, 1987, shall be reviewed by the National Congress, by a joint committee, during the three years following the promulgation of the c onstitution. pa ragraph 1. in sofar as sales are concerned, the review shall be based exclusively on the criterion of lawfulness of the transaction. miolo_constitution_versao_camara.indd 178 17/6/2010 15:01:08 Temporary Constitutional Provisions Act 179 paragraph 2. in the case of concessions and donations, the review shall comply with the criteria of lawfulness and of convenience of public interest. p aragraph 3. i n the cases set forth in the preceding paragraphs, if illegality is proven or if there is public interest, the lands shall revert to the ownership of the u nion, of the states, of the f ederal d istrict or of the municipalities. ar ticle 52. un til such time as the conditions referred to in article 192 are established, the following are forbidden: (CA No. 40, 2002) I – the installation, in the country, of new branches of financial institutions domiciled abroad; i i – increase of percentual participation of individuals and legal entities resident or domiciled abroad in the capital of financial institutions with headquarters in Brazil. Sole paragraph. t he prohibition referred to in this article does not apply to the authorizations resulting from international agreements, from reciprocity or from interest of the Brazilian Government. a rticle 53. veterans who have actually participated in war operations during the Second World War, in accordance with Law number 5,315 of September 12, 1967, shall be ensured the following rights: i – admission to public service without being required to undergo a public entrance examination, with tenure; ii – special pension corresponding to that of s econd l ieutenant of the a rmed f orces, which may be applied for at any time and may not be accumulated with any other earnings received from the public treasury, except for social security benefits, the right to opt being ensured; i ii – in case of death, proportional pension to the widow, companion or dependent, in an amount equal to that of the preceding item; i v – free medical, hospital and educational assistance extending to dependents; V – retirement with full pay after twenty-five years of actual service, under any juridical system; vi – priority in the acquisition of a home for those who do not own one or for their widows or companions. Sole paragraph. th e concession of the special pension referred to in item i i replaces, for all legal effects, any other pension already granted to the veteran. ar ticle 54. ru bber-tappers recruited in accordance with de cree- la w number 5,813 of s eptember 14, 1943, and protected by d ecree- l aw number 9,882 of s eptember 16, 1946, shall receive, when needy, a monthly pension for life in the amount of two minimum wages. Paragraph 1. The benefit extends to rubber-tappers who, at the request of the Brazilian Government, contributed to the war effort by working in rubber production in the Amazonian Region during the Second World War. miolo_constitution_versao_camara.indd 179 17/6/2010 15:01:08 Constitution of the Federative Republic of Brazil 180 Paragraph 2. T he benefits established in this article may be transferred to dependents who are provenly needy. Paragraph 3. The concession of the benefit shall be done in accordance with the law to be proposed by the Executive Power within one hundred and fifty days of the promulgation of the c onstitution. a rticle 55. u ntil such time as the law of budgetary directives is approved, at least thirty percent of the social welfare budget, excluding unemployment insurance, shall be allocated to the health sector. ar ticle 56. un til such time as the law regulates article 195, i, the revenues resulting from at least five of the six tenths of one percent corresponding to the rate of the contribution referred to in d ecree- l aw number 1940 of May 25, 1982, as amended by d ecree- l aw number 2,049 of a ugust 1, 1983, by d ecree number 91,236 of May 8, 1985, and by Law number 7,611 of July 8, 1987, shall become part of the social welfare revenues, excepting, exclusively in the fiscal year of 1988, commitments assumed for ongoing programmes and projects. ar ticle 57. th e debts of the states and municipalities related to social security contributions up to June 30, 1988, shall be settled, with adjustment for inflation, in one hundred and twenty monthly installments, with the waiver of the interests and penalties applicable thereto, provided the debtors request installment payment and begin such payment within one hundred and eighty days of the promulgation of this co nstitution. Paragraph 1. The amount to be paid in each of the first two years shall not be less than five percent of the total consolidated and updated debt, the balance to be divided into equal monthly installments. pa ragraph 2. se ttlement may include payments by assignment of assets and rendering of services, as set forth in Law number 7,578 of December 23, 1986. p aragraph 3. a s guarantee for the payment of the installments, the states and municipalities shall each year consign in their respective budgets the appropriations required for the payment of their debts. pa ragraph 4. if any of the conditions established for the concession of installment payment are not met, the debt shall be considered as due and payable in full and liable for default interest; in such case, the portion of the funds corresponding to the Participation Funds intended for the debtor states and municipalities shall be blocked and transferred to the social security for payment of their debts. a rticle 58. Benefits paid on a continuous basis and maintained by social security on the date of the promulgation of the c onstitution shall have their values reviewed so as to re-establish their purchasing power expressed in terms of the numbers of minimum wages they represented on the date on which they were granted, such updating criterion to be adopted until the plan of funding and benefits referred to in the following article is implemented. Sole paragraph. The monthly benefit payments updated in accordance with this article shall be due and paid as from the seventh month after the promulgation of the c onstitution. miolo_constitution_versao_camara.indd 180 17/6/2010 15:01:08 Temporary Constitutional Provisions Act 181 ar ticle 59. T he bills of law for the organization of social welfare and for the plan of funding and benefits shall be submitted, not more than six months after the promulgation of the c onstitution, to the n ational c ongress, which shall have six months to examine them. Sole paragraph. u pon approval by the n ational c ongress, the plans shall be implemented progressively in the following eighteen months. ar ticle 60. in the 14 (fourteen) years following the promulgation of this c onstitutional a mendment13, the s tates, the f ederal d istrict, and the Municipalities shall allocate a portion of the monies referred to in the head paragraph of article 212 of the f ederal c onstitution, to the maintenance and development of basic education and to the payment of appropriate salaries to education workers, with due regard for the following provisions: (CA No. 53, 2006) i – the distribution of monies and responsibilities among the f ederal d istrict, the s tates, and their Municipalities is assured through the establishment, within each s tate and the f ederal d istrict, of a f und for the Maintenance and d evelopment of b asic e ducation and for the a ppreciation of e ducation p rofessionals – fundeb , of a financial nature; ii – the f unds referred to in item i of the head paragraph of this article shall be made up of 20% (twenty percent) of the resources referred to in items I, II, and III of article 155; item II of the head paragraph of article 157; items II, III, and IV of the head paragraph of article 158; and subitems a and b of item i , and item ii of the head paragraph of article 159, of the f ederal c onstitution, and shall be distributed among each st ate and its municipalities, in proportion to the number of students in the various grades and modalities of on-site basic education, enrolled in the respective school systems, within the respective scope of priority action as established by paragraphs 2 and 3 of article 211 of the Federal Constitution; iii – with due regard for the guarantees established in items i , ii , iii , and iv of the head paragraph of article 208 of the f ederal c onstitution, as well as for the basic education universalization goals established in the National Education Plan, the law shall provide for: a) the organization of the Funds, the proportional distribution of their resources, the differences and weightings regarding the annual value per student among the various grades and modalities of basic education and types of schools; b) the form of calculation of the minimum annual value per student; c) the maximum percentages for the allocation of fund resources to the various grades and modalities of basic education, with due regard for articles 208 and 214 of the f ederal c onstitution, as well as for the n ational e ducation Plan goals; d) oversight and control of the Funds; e) a deadline to stipulate, by means of a specific law, a nationwide professional minimum salary for public school teachers of basic education; 13 should read as “ constitutional a mendment no. 53/2006”. miolo_constitution_versao_camara.indd 181 17/6/2010 15:01:08 Constitution of the Federative Republic of Brazil 182 iv – the resources transferred to the f unds established under the terms of item i of the head paragraph of this article shall be applied by the s tates and Municipalities exclusively within the scope of their priority actions, as established by paragraphs 2 and 3 of article 211 of the Federal Constitution; v – the fe deral Government shall supplement the resources of the fu nds referred to in item ii of the head paragraph of this article, whenever in the f ederal d istrict and in each s tate, the value per student does not reach the nationally set minimum value, stipulated in accordance with the provisions of item vii of the head paragraph of this article, and use of the resources referred to in paragraph 5 of article 212 of the Federal Constitution is forbidden; VI – up to 10% (ten percent) of the resources supplemented by the Federal Government as set forth in item v of the head paragraph of this article may be distributed to the fu nds by means of programs aimed at improving the quality of education, under the terms of the law referred to in item III of the head paragraph of this article; v ii – the minimum amount of resources supplemented by the fe deral Government as set forth in item V of the head paragraph of this article shall be equal to: a) R$ 2,000,000,000.00 (two billion reais), in the first year the Funds are in force; b) r $ 3,000,000,000.00 (three billion reais), in the second year the f unds are in force; c) R$ 4,500,000,000.00 (four billion and five hundred million reais), in the third year the Funds are in force; d) 10% (ten percent) of the total amount of resources referred to in item II of the head paragraph of this article, as from the fourth year the Funds are in force; VIII – the resources earmarked for the maintenance and development of education as established in article 212 of the fe deral co nstitution may cover a maximum amount of 30% (thirty percent) of the resources supplemented by the Federal Government, taking into consideration, for the purposes of this item, the amounts set forth in item VII of the head paragraph of this article; i X – the amounts referred to in subitems a, b, and c of item vii of the head paragraph of this article shall be adjusted every year as from the promulgation of this c onstitutional a mendment14, so that the real value of the supplementation provided by the Federal Government is permanently preserved; X – the supplementation provided by the f ederal Government shall comply with the provisions of article 160 of the Federal Constitution; X i – the competent authority shall be held liable for crime of malversation in case of non-compliance with the provisions of items v and vii of the head paragraph of this article; XII – a share of not less than 60% (sixty percent) of the resources of each f und referred to in item i of the head paragraph of this article shall be used for the payment of basic education teachers who are actually teaching. 14 should read as “ constitutional a mendment no. 53/2006”. miolo_constitution_versao_camara.indd 182 17/6/2010 15:01:08 Temporary Constitutional Provisions Act 183 Paragraph 1. W hen financing basic education, the Federal Government, the States, the f ederal d istrict, and the Municipalities shall ensure that the quality of education will be improved, so as to guarantee a nationally set minimum standard. pa ragraph 2. th e value per elementary school student, within each st ate fu nd and the f ederal d istrict f und, may not be lower than the value prescribed by the f und for the Maintenance and de velopment of el ementary ed ucation and for the ap preciation of the teaching p rofession – fundef , in the year preceding the coming into force of this c onstitutional a mendment15. p aragraph 3. t he minimum annual value per elementary school student, within the fu nd for the Maintenance and de velopment of ba sic ed ucation and for the a ppreciation of e ducation p rofessionals – fundeb , may not be lower than the minimum value stipulated for the entire country in the year preceding the year in which this c onstitutional a mendment16 comes into force. pa ragraph 4. fo r the purposes of distribution of the resources of the fu nds referred to in item i of the head paragraph of this article, the total number of students enrolled in elementary education will be taken into account, and, as regards infant education, high school, and the education of young people and adults, 1/3 (one third) of the total number of students enrolled in the first year, 2/3 (two thirds) in the second year, and the total number as from the third year shall be taken into consideration. p aragraph 5. t he percentage of resources to constitute the f unds, in accordance with item ii of the head paragraph of this article, shall be gradually achieved over the first 3 (three) years the Funds are in force, as follows: i – as to the taxes and transfers mentioned in item ii of the head paragraph of article 155; item IV of the head paragraph of article 158; and subitems a and b of item I and item II of the head paragraph of article 159 of the Federal Constitution: a) 16.66% (sixteen and sixty-six hundredths of one percent), in the first year; b) 18.33% (eighteen and thirty-three hundredths of one percent), in the second year; c) 20% (twenty percent), as from the third year; ii – as to the taxes and transfers mentioned in items i and iii of the head paragraph of article 155; item II of the head paragraph of article 157; and items II and III of the head paragraph of article 158 of the Federal Constitution: a) 6.66% (six and sixty-six hundredths of one percent), in the first year; b) 13.33% (thirteen and thirty-three hundredths of one percent), in the second year; c) 20% (twenty percent), as from the third year. Paragraph 6. (Revoked). Paragraph 7. (Revoked). 15 should read as “ constitutional a mendment no. 53/2006”. 16 should read as “ constitutional a mendment no. 53/2006”. miolo_constitution_versao_camara.indd 183 17/6/2010 15:01:08 Constitution of the Federative Republic of Brazil 184 ar ticle 61. th e 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. ar ticle 62. th e law shall create the na tional ru ral ap prenticeship se rvice ( s enar ) , based on the legislation for the n ational i ndustrial a pprenticeship s ervice ( senai ), and the National Commercial Apprenticeship Service (SENAC), without prejudice to the incumbencies of the government agencies engaged in the area. ar ticle 63. a co mmittee composed of nine members is hereby created, three of them from the le gislative po wer, three from the Judicial po wer and three from the ex ecutive p ower, 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. i n the carrying out of its duties the c ommittee 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. ar ticle 64. th e na tional pr ess and other printing departments of the un ion, the states, the f ederal d istrict 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 c onstitution, 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. a rticle 65. t he l egislative p ower shall, within twelve months, regulate the article 220, paragraph 4. a rticle 66. t he public telecommunications utility concessions presently in force shall be maintained, as established by law. a rticle 67. t he u nion shall conclude the demarcation of the i ndian lands within five years of the promulgation of the Constitution. a rticle 68. Final ownership shall be recognized for the remaining members of the ancient runaway slave communities who are occupying their lands and the s tate shall grant them the respective title deeds. ar ticle 69. T he 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 c onstitution. miolo_constitution_versao_camara.indd 184 17/6/2010 15:01:08 Temporary Constitutional Provisions Act 185