# Article 84 of the Constitution of Brazil

- Jurisdiction: Brazil (BR)
- Article: 84
- Chapter (as indexed): Chapter II: – Social
- Source document: Brazil Constitution
- Canonical (HTML): https://www.portablelaw.com/provision/a5bd4c34-1301-4dcf-a99e-4b914801c6f8
- This document: https://www.portablelaw.com/provision/a5bd4c34-1301-4dcf-a99e-4b914801c6f8/md
- Constitution: https://www.portablelaw.com/countries/561c3433-2160-4ca0-8e5a-8f5e9dbd522c

## Verbatim text

````
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
````

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

- The index files this text under article 84 of the Constitution of Brazil.
- The index files it under the chapter heading “Chapter II: – Social”.
- The passage runs to about 729 words.
- Read plainly, it mentions equality and non-discrimination — it requires equal treatment or forbids discrimination (the words used: “equal”).
- **Caveat:** The row’s stored title is a body fragment, not a heading (“of this temporary c”), so it is not used as the provision’s title here.
- **Caveat:** The index gives this passage an article number but stores a body fragment where a heading would be, so the number could not be cross-checked against the text. Check it against the official Constitution before relying on it in a citation.

> 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 84, Portable Lawyer, https://www.portablelaw.com/provision/a5bd4c34-1301-4dcf-a99e-4b914801c6f8 (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/a5bd4c34-1301-4dcf-a99e-4b914801c6f8)
- [Machine-readable corpus digest](https://www.portablelaw.com/llms-full.txt)

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Portable Lawyer · Article 84 of the Constitution of Brazil (chapter: “Chapter II: – Social”). 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…