Article 84 of the Constitution of Brazil

onstitutional p rovisions a ct is hereby extended through December 31, 2007. p aragraph 1. t he effect of l aw no. 9,311, of o ctober 24, 1996, as well as of its alterations, is hereby extended through the date mentioned in the head paragraph of this article. pa ragraph 2. th e rate of the contribution referred to in article 84 of this temporary c onstitutional p rovisions a ct shall be equal to thirty-eight hundredths per cent through the date referred to in the head paragraph of this article.” “ ar ticle 91. th e un ion shall remit to the st ates and to the fe deral District the amount defined by a supplementary law, in accordance with the criteria, time limits, and terms therein determined, taking into consideration exports of primary commodities and semi-manufactured products to other countries, the import-export ratio, credits deriving from purchases intended for the permanent assets, and the effective maintenance and utilization of the tax credits referred to in article 155, paragraph 2, X, a. p aragraph 1. a s to the amount of funds to be remitted to each State, seventy-five percent of such amount shall be assigned to the State itself, and twenty-five percent to its Municipalities, miolo_constitution_versao_camara.indd 322 17/6/2010 15:01:15 Constitutional Amendments 323 such percentage being distributed in accordance with the criteria referred to in article 158, sole paragraph, of the c onstitution. pa ragraph 2. th e remittance of funds set forth in this article shall prevail, as defined in a supplementary law, until such time as the proceeds from the collection of the tax referred to in article 155, ii , are predominantly assigned, in a proportion not below eighty per cent, to the s tate where consumption of the products, goods, or services takes place. pa ragraph 3. un til such time as the supplementary law referred to in the head paragraph is enacted, and so as to replace the system of remittance of funds set forth therein, there shall remain in force the system of remittance of funds set forth in article 31 and Schedule of Supplementary Law no. 87, of September 13, 1996, with the wording provided by s upplementary l aw no. 115, of d ecember 26, 2002. pa ragraph 4. th e st ates and the fe deral di strict shall present to the f ederal Government, under the terms of instructions issued by the f inance Ministry, information regarding the tax referred to in article 155, ii , supplied by the taxpayers who carry out transactions involving goods to be shipped abroad or services to be delivered to foreign parties.” “ a rticle 92. a period of ten years shall be added to the period of time set forth in article 40 of this temporary c onstitutional p rovisions a ct.” “ a rticle 93. t he provisions of article 159, iii , and paragraph 4 shall only come into force after the promulgation of the law referred to in said item iii .” “ar ticle 94. th e special tax regimes for micro and small businesses which are specific of the Union, the States, the f ederal d istrict, and the Municipalities shall be discontinued as from the date the regime set forth in article 146, iii , d, of the c onstitution comes into force.” a rticle 4. a ny additional amounts introduced by the s tates and the f ederal d istrict up to the date of promulgation of this a mendment which do not comply with the provisions of this co nstitutional am endment, of co nstitutional am endment no. 31, of d ecember 14, 2000, or of the supplementary law referred to in article 155, paragraph 2, X ii , of the c onstitution, shall be in force, at the most, through the time limit set forth in article 79 of the Temporary Constitutional Provisions Act. a rticle 5. W ithin sixty days as from the date of promulgation of this Amendment, the e xecutive b ranch shall forward to the n ational c ongress a bill of law, under expedited procedures, to regulate tax benefits for capacity-building in the information technology industry, and such benefits shall be in force through 2019 under the conditions in effect upon approval of this a mendment. miolo_constitution_versao_camara.indd 323 17/6/2010 15:01:15 Constitution of the Federative Republic of Brazil 324