 | Presidency of the Republic General secretary Deputy Director for Legal Affairs |
LAW No. 14,144, OF APRIL 22, 2021
| Message of veto | Estimates the revenue and fixes the Union's expenditure for the Financial Year 2021. |
THE PRESIDENT OF THE REPUBLIC I make it known that the National Congress decrees and I sanction the following Law:
CHAPTER I
PRELIMINARY PROVISIONS
Art. 1 This Law estimates the Union's revenue for the Financial Year of 2021 in the amount of R$ 4,325,425,491,973.00 (four trillion, three hundred and twenty-five billion, four hundred and twenty-five million, four hundred and ninety-one thousand, nine hundred and seventy-three reais) and sets the expenditure in equal value, understood, in accordance with the provisions of § 5 of art. 165 of the Constitution:
I – o Tax Budget referring to the Powers of the Union, its funds and the bodies and entities of direct and indirect federal public administration, including foundations established and maintained by the Public Power;
II – the Social Security Budget, covering all bodies and entities linked to it and the direct and indirect federal public administration and the funds and foundations established and maintained by the Public Power; It is
III – the Investment Budget of companies in which the Union, directly or indirectly, holds the majority of the share capital with voting rights.
CHAPTER II
TAX AND SOCIAL SECURITY BUDGETS
Section I
Revenue estimate
Art. 2 The total revenue estimated in the Fiscal and Social Security Budgets is R$ 4,181,004,169,000.00 (four trillion, one hundred and eighty-one billion, four million, one hundred and sixty-nine thousand reais), including that from the issuance of bonds intended for refinancing the Public debt federal, internal and external, in compliance with the provisions of § 2 of art. 5th of Complementary Law No. 101, of May 4, 2000 – Fiscal Responsibility Law, as detailed in the Annexes referred to in items I and IX of the caput of art. 9th of this Law and distributed as follows:
I – Tax Budget – R$ 1,704,616,731,497.00 (one trillion, seven hundred and four billion, six hundred and sixteen million, seven hundred and thirty-one thousand, four hundred and ninety-seven reais), excluding the revenue referred to in item III;
II – Social Security Budget – R$ 872,865,726,295 (eight hundred and seventy-two billion, eight hundred and sixty-five million, seven hundred and twenty-six thousand, two hundred and ninety-five reais); It is
III – Refinancing of Public debt Federal – R$ 1,603,521,711,208.00 (one trillion, six hundred and three billion, five hundred and twenty-one million, seven hundred and eleven thousand, two hundred and eight reais), contained in the Tax Budget.
Single paragraph. The value referred to in item I of the caput includes, based on the provisions of art. 23 of the Budget Guidelines Law for 2021, R$ 434,762,577,411.00 (four hundred and thirty-four billion, seven hundred and sixty-two million, five hundred and seventy-seven thousand, four hundred and eleven reais) referring to credit operations whose completion depends approval of Project of law of Supplemental Credit by an absolute majority of the National Congress, in accordance with the provisions of section III of caput of art. 167 of the Constitution, subject to the provisions of item VI of caput of art. 4 and in item II of § 1 art. 8th.
Section II
Setting the expense
Art. 3 The total expenditure set out in the Fiscal and Social Security Budgets is R$ 4,181,004,169,000.00 (four trillion, one hundred and eighty-one billion, four million, one hundred and sixty-nine thousand reais), including that relating to the refinancing of Public debt Federal, internal and external, in compliance with the provisions of § 2 of art. 5th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, in the detailed form between the budgetary bodies in the Annex II to this Law and distributed as follows:
I – Tax Budget – R$ 1,417,386,242,651.00 (one trillion, four hundred and seventeen billion, three hundred and eighty-six million, two hundred and forty-two thousand, six hundred and fifty-one reais), excluding the expense referred to in item III;
II – Social Security Budget – R$ 1,160,096,215,141.00 (one trillion, one hundred and sixty billion, ninety-six million, two hundred and fifteen thousand, one hundred and forty-one reais); It is
III – Refinancing of Public debt Federal – R$ 1,603,521,711,208.00 (one trillion, six hundred and three billion, five hundred and twenty-one million, seven hundred and eleven thousand, two hundred and eight reais), contained in the Tax Budget.
§ 1º Of the amount set in item II of the caput, the installment of R$ 287,230,488,846.00 (two hundred and eighty-seven billion, two hundred and thirty million, four hundred and eighty-eight thousand, eight hundred and forty-six reais) will be paid with resources from the Tax Budget.
§ 2º The values referred to in items I and II of the caput include R$ 434,762,577,411.00 (four hundred and thirty-four billion, seven hundred and sixty-two million, five hundred and seventy-seven thousand, four hundred and eleven reais) referring to specific expenses that, based on the provisions of art. 23 of the Budgetary Guidelines Law for 2021, must be financed by credit operations whose completion depends on the approval of Project of law of Supplemental Credit by an absolute majority of the National Congress, in accordance with the provisions of section III of caput of art. 167 of the Constitution, subject to the provisions of item VI of caput of art. 4th, distributed as follows:
I – Tax Budget – R$ 156,547,706,680.00 (one hundred and fifty-six billion, five hundred and forty-seven million, seven hundred and six thousand, six hundred and eighty reais); It is
II – Social Security Budget – R$ 278,214,870,731.00 (two hundred and seventy-eight billion, two hundred and fourteen million, eight hundred and seventy thousand, seven hundred and thirty-one reais).
Section III
Authorization to open additional credits
Art. 4 The opening of supplementary credits is authorized to increase the allocations established by this Law, as long as they are compatible with achieving the primary result target established in the Budgetary Guidelines Law for 2021 and with the primary expenditure limits covered by the art. 107, art. 110 It is art. 111 of the Transitional Constitutional Provisions Act, observe the provisions of the sole paragraph of the art. 8th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, do not cancel appropriations resulting from amendments, except for the provisions of §§ 7 to 9, and meet the following conditions:
I – supplementation of appropriations classified as “RP 0” intended for:
a) the contribution of the Union, its agencies and foundations to the funding of the pension scheme for federal public servants, through the use of resources coming from:
1. cancellation of appropriations allocated to these expenses;
2. cancellation of appropriations classified as “RP 1” and “RP 2”, up to a limit of twenty percent;
3. Contingency Reserve, including the account of own and linked resources, observing the provisions of § 2 of art. 14 of the Budget Guidelines Law for 2021;
4. surplus financial calculated in the Balance Sheet of the 2020 financial year, in accordance with the provisions of item I of § 1 and in § 2 of art. 43 of Law No. 4,320, of March 17, 1964; It is
5. excess collection, in accordance with the provisions of item II of § 1 and in § 3 of art. 43 of Law No. 4,320, of 1964;
b) debt service, through the use of resources from:
1. surplus financial calculated in the Balance Sheet from the 2020 financial year;
2. cancellation of appropriations allocated to GND 2 or GND 6, including within the scope of the same Caption supplementation;
3. Contingency Reserve, including the account of own and linked resources, observing the provisions of § 2 of art. 14 of the Budget Guidelines Law for 2021;
4. excess collection of shares and dividends paid by entities that are part of the indirect federal public administration;
5. excess revenue arising from the transfer of the positive result from the Central Bank of Brazil; It is
6. credit operations carried out through the issuance of titles under the responsibility of the National treasure;
c) transfers to the constitutional financing funds of the North, Northeast and Central-West, in accordance with the provisions of Law No. 7,827, of September 27, 1989, with resources coming from:
1. cancellation of appropriations allocated to them;
2. excess collection or surplus financial resources related to sources that have constitutional or legal binding; It is
3. cancellation of appropriations classified as “RP 0”, “RP 1” and “RP 2”, up to a limit of twenty percent;
d) every Caption, except in the cases in which it can be supplemented based on the provisions of the other paragraphs of this section, up to the limit of twenty percent of the respective value, through the use of resources from:
1. cancellation of appropriations, limited to twenty percent of the value of the Caption Object of the annulment;
2. Contingency Reserve, including the account of own and linked resources, observing the provisions of § 2 of art. 14 of the Budget Guidelines Law for 2021;
3. surplus financial calculated in the Balance Sheet of the 2020 financial year, in accordance with the provisions of item I of § 1 and in § 2 of art. 43 of Law No. 4,320, of 1964; It is
4. excess collection, in accordance with the provisions of item II of § 1 and in § 3 of art. 43 of Law No. 4,320, of 1964; It is
and the Contingency Reserve, through the use of resources arising from the cancellation of appropriations subject to the limits established in art. 107 of the Transitional Constitutional Provisions Act, when demonstrated in the bimonthly evaluation report referred to in the art. 9th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law the need to reduce total expenses subject to the aforementioned limits;
II – supplementation of appropriations classified as “RP 1” intended for:
a) expenses included in item in Table 9A – Statement of Primary and Nominal Results of the Central Government, except those that can be supplemented based on the provisions of paragraphs “b”, “c”, “d” and “e”, through the use of resources from:
1. cancellation of appropriations classified as “RP 1”;
2. cancellation of appropriations classified as “RP 2”;
3. Contingency Reserve, including the account of own and linked resources, observing the provisions of § 2 of art. 14 of the Budget Guidelines Law for 2021; It is
4. surplus financial calculated in the Balance Sheet of the 2020 financial year, in accordance with the provisions of item I of § 1 and in § 2 of art. 43 of Law No. 4,320, of 1964;
b) constitutional or legal transfers to the States, the Federal District and the Municipalities, the expenses of the Bottom Support for Workers – FAT and the complement of the monetary update of the balance of Bottom in Guarantee of Time of Service – FGTS, with resources coming from:
1. cancellation of appropriations allocated to them; It is
2. excess collection or surplus financial revenues that have constitutional or legal binding;
c) to expense groups “3 – Other Current Expenses”, “4 – Investments” and “5 – Financial Investments”, through the use of resources resulting from the cancellation of appropriations allocated to these groups within the scope of the same Caption Object supplementation;
d) to expense groups “3 – Other Current Expenses”, “4 – Investments” and “5 – Financial Investments”, through the use of resources from the reallocation of appropriations intended for the implementation of the Guarantee of Minimum Prices and the Formation and Administration of Regulatory and Strategic Stocks of Agricultural Products; It is
e) expenses arising from exchange rate variations, through the use of resources from:
1. cancellation of appropriations, limited to thirty percent of the value of the Caption Object of the annulment; It is
2. Contingency Reserve, including the account of own and linked resources, observing the provisions of § 2 of art. 14 of the Budget Guidelines Law for 2021;
III – supplementation of appropriations classified as “RP 2” intended for:
a) contributions, annual fees and payment of quotas contained in the programs “0910 – Special Operations: Management of Participation in National and International Organizations and Entities” and “0913 – Special Operations – Participation of Brazil in International Financial Organizations”, through the use of resources coming from:
1. cancellation of appropriations allocated to subtitles of the aforementioned actions;
2. cancellation of appropriations allocated to expense groups “3 – Other Current Expenses”, “4 – Investments” and “5 – Financial Investments” of other subtitles, up to a limit of twenty percent of the sum of these appropriations, within the scope of each Caption;
3. Contingency Reserve, observing the provisions of § 2 of art. 14 of the Budget Guidelines Law for 2021; It is
4. surplus financial calculated in the Balance Sheet of the 2020 financial year, in accordance with the provisions of item I of § 1 and in § 2 of art. 43 of Law No. 4,320, of 1964;
b) expenses covered by the civil defense subfunction, within the scope of the Ministry of Regional Development, through the use of resources from:
1. cancellation of appropriations allocated to actions included in this subfunction; It is
2. cancellation of appropriations, limited to thirty percent of the value of the Caption Object of the annulment;
c) to expense groups “3 – Other Current Expenses”, “4 – Investments” and “5 – Financial Investments”, through the use of resources resulting from the cancellation of appropriations allocated to these groups within the scope of the same Caption Object supplementation;
from the Foundation Joaquim Nabuco, at the Institute National Council for Education of the Deaf, at the Institute Benjamin Constant, Colégio Pedro II, Federal Institutions of Higher Education, university hospitals, the Brazilian Company of Hospital Services and the institutions that make up the Federal Network of Professional, Scientific and Technological Education, members of the Ministry of Education, in groups of nature of expense “3 – Other Current Expenses”, “4 – Investments” and “5 – Financial Investments”, up to fifty percent of the total value of appropriations allocated to these groups, within the scope of each budgetary unit, through the use of resources arising from the cancellation of these expenses, up to fifty percent of the total value of appropriations allocated in this Law to said groups of an expense nature, and the relocation must occur within the same budgetary unit;
e) to the National Council for Scientific and Technological Development – CNPq, to the Bottom National Council for Scientific and Technological Development – FNDCT, to Scientific, Technological and Innovation Institutions, as defined in the item V of caput of art. 2nd of Law No. 10,973, of December 2, 2004, and to research institutions that are part of the direct administration of the Ministry of Science, Technology and Innovations, in expense groups “3 – Other Current Expenses”, “4 – Investments” and “5 – Financial Investments”, up to thirty percent of the total value of appropriations allocated to these groups, within the scope of each budgetary unit, through the use of resources arising from the cancellation of these expenses, up to thirty percent of the total value of appropriations allocated in this Law to said groups of an expense nature, and the relocation must occur within the same budgetary unit;
f) expenses arising from exchange rate variations, through the use of resources from:
1. cancellation of appropriations, limited to thirty percent of the value of the Caption Object of the annulment; It is
2. Contingency Reserve, including the account of own and linked resources, observing the provisions of § 2 of art. 14 of the Budget Guidelines Law for 2021;
g) expenses with operations of Guarantee of Law and Order, humanitarian reception and internalization of migrants in vulnerable situations, strengthening of border control and acquisitions for air logistics transport intended to face emergencies, within the scope of the Ministry of Defense, through the use of resources from:
1. cancellation of appropriations classified as “RP 2”;
2. Contingency Reserve, including the account of own and linked resources, observing the provisions of § 2 of art. 14 of the Budget Guidelines Law for 2021; It is
3. surplus financial calculated in the Balance Sheet of the 2020 financial year, in accordance with the provisions of item I of § 1 and in § 2 of art. 43 of Law No. 4,320, of 1964;
h) public health actions and services, identified with “IU 6”, through the use of resources arising from the cancellation of these expenses;
i) the action “218Y – Judicial Expenses of the Union, its Authorities and Public Foundations”, within the scope of the Federal Attorney General’s Office, through the use of resources arising from the cancellation of budget appropriations, limited to twenty percent of the value of the Caption Object of the annulment;
j) the action “20WY – Cultural Diffusion and Dissemination of Brazil Abroad”, within the scope of the Ministry of Foreign Affairs, through the use of resources from excess collection and surplus financial related to agreements signed with States, Federal District and Municipalities; It is
k) every Caption, except in the cases in which it can be supplemented based on the provisions of the other paragraphs of this section, up to the limit of twenty percent of the respective value, through the use of resources from:
1. cancellation of appropriations, limited to twenty percent of the value of the Caption Object of the annulment;
2. Contingency Reserve, including the account of own and linked resources, observing the provisions of § 2 of art. 14 of the Budget Guidelines Law for 2021; It is
3. surplus financial calculated in the Balance Sheet of the 2020 financial year, in accordance with the provisions of item I of § 1 and in § 2 of art. 43 of Law No. 4,320, of 1964;
IV – supplementation of appropriations classified with primary result identifier “RP 2” destined for expense nature groups “4 – Investments” and “5 – Financial Investments”, by canceling up to fifteen percent of the amount allocated to these expenses;
V – supplementation for the recomposition of the appropriations of the subtitles included in this Law up to the limit of the values contained in the respective Project of Law, through the annulment of appropriations, considering the modifications proposed in accordance with the provisions of § 5 of art. 166 of the Constitution; It is
VI – supplementation of appropriations of the subtitles included in this Law, through the annulment of appropriations allocated to the budgetary body “93000 – Programs Conditioned on Legislative Approval provided for in section III of caput of art. 167 of the Constitution”, maintaining the purposes of the canceled programming categories, for the purposes of the reclassification provided for in § 7 of art. 65 of the Budget Guidelines Law for 2021 or as long as the replacement is made:
a) the source of resources relating to credit operations from other sources, observing the provisions of § 2 of art. 44 of the Budget Guidelines Law for 2021; or
b) of the sources of resources conditioned by the definitive ones, if compliance with the provisions of art. 167, item III, of the Constitution be suspended due to a national state of public calamity, in accordance with the art. 167-E of the Constitution.
§ 1 The opening of Supplemental Credit relating to primary expenditure will be compatible with:
I – the primary result target established in art. 2nd of the Budget Guidelines Law for 2021 when:
a) maintain the amount authorized for primary expenses; or
b) in the case of an increase in the authorized amount, the increase is justified by excess global collection of primary revenues, except for the opening of Supplemental Credit referred to in item 2 of paragraph “b” of item II of caput, with regard to the transfer to the States, the Federal District and the Municipalities of revenues that have constitutional or legal binding;
II – the individual limits applicable to primary expenses when observing the maximum amounts allowed by the art. 107, caput, items I to V, of the Transitional Constitutional Provisions Act.
§ 2º The opening act of Supplemental Credit It will contain, whenever necessary, a specific annex with compensatory cancellations of appropriations destined for primary expenses, as a way of guaranteeing compatibility with the primary result target and with the individualized limits, as provided for in § 1 of this article.
§ 3 The limits referred to in paragraphs “d” of item I and “k” of item III of caput may be increased by up to ten percentage points when the relocation occurs between programming categories of the same Program within each budgetary body.
§ 4 For the purposes of the provisions of § 3, the budgetary unit “74902 – Resources under the Supervision of the Bottom of Higher Education Student Financing/FIES – Ministry of Education” may be considered as part of the budgetary body “26000 – Ministry of Education”.
§ 5 The authorization contained in this article is conditioned to the publication, by December 15, 2021, of the opening acts of supplementary credits, except in the cases provided for in subparagraphs “a” and “b” of item I, in item II and in paragraphs “b” and “g” of item III of caput, for which publication may occur until December 31, 2021.
§ 6 When opening the credits referred to in this article, a group of expense nature may be included, as long as it is compatible with the purpose of the Budget Action corresponding.
§ 7º Only values included or added as a result of the approval of the amendments may be canceled when cumulatively:
I – there is a technical or legal impediment that prevents the execution of the expense, in accordance with the provisions of § 2 of art. 67 of the Budget Guidelines Law for 2021, certified by the sectoral body of the Federal Planning and Budget System;
II – there is a request or agreement from the author of the Amendment;
III – the resources are intended to supplement appropriations corresponding to:
a) other amendments by the author; or
b) schedules contained in this Law, in which case the resources of each Amendment of the author fully annulled shall have a single supplement Caption; It is
IV – there is no reduction in the amount of budget allocations allocated in this Law and in its additional credits, by author, to public health actions and services.
§ 8º For the purposes of relocation between groups of nature of expenditure within the scope of the same Amendment, compliance with the provisions of item II of § 7 will be sufficient.
§ 9 After the changes made in accordance with the provisions of § 7, the budget execution must maintain the identification of the amendments and their respective authors, including in the case of the supplementation provided for in paragraph “b” of item III of § 7.
§ 10. The need for supplementation and the possibility of canceling appropriations classified as “RP 1” must be previously demonstrated in the primary revenue and expenditure assessment report, prepared in compliance with the provisions of art. 9th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law and the Budget Guidelines Law for 2021, considering the adjustments promoted in the form of subparagraph “c” of item III of § 1 of art. 44 of the Budgetary Guidelines Law for 2021, in the form provided for in Table 9A of this Law, except for the following hypotheses, provided that the compatibility provided for in § 1 and § 2 is observed:
I – when there is no change in value in relation to the details contained in Table 9A;
II – when necessary to meet expenses allocated to the Program “0901 – Special Operations: Compliance with Judicial Sentences”; It is
III – after the publication of the primary revenue and expenditure assessment report for the fifth two months of 2021.
§ 11. The limits of supplementation and cancellation of appropriations contained in this article, when they imply an increase or reduction in the value of the Caption:
I – must have as a reference the values and classifications initially established in this Law and will consider, including for the purposes of canceling appropriations, the values:
a) supplemented in accordance with the provisions of item VI of the caput;
b) supplemented in accordance with the law referred to in the sole paragraph of art. 2nd and § 2nd of art. 3rd; It is
c) transposed, relocated or transferred based on the authorization of art. 55 of the Budget Guidelines Law for 2021; It is
II – can be used cumulatively.
§ 12. Expenses classified with use identifier 9 (IU 9) may only be carried out after the publication of a law or provisional measure that redefines the granting of sickness benefit.
§ 13. If the publication of the rule referred to in § 12 does not occur within thirty days from the publication of this Law, or if the redefinition of the benefit does not provide sufficient savings in resources, the allocations classified with IU 9 may be canceled for purposes opening additional credits referred to in this article, without complying with the provisions of §§ 7 to 9.
CHAPTER III
THE INVESTMENT BUDGET
Section I
From sources of financing
Art. 5 The sources of resources for financing Investment Budget expenses total the value of R$ 144,421,322,973.00 (one hundred and forty-four billion, four hundred and twenty-one million, three hundred and twenty-two thousand, nine hundred and seventy and three reais), as specified in the Annex III.
Section II
Setting the expense
Art. 6 Investment Budget expenditure is set at R$ 144,421,322,973.00 (one hundred and forty-four billion, four hundred and twenty-one million, three hundred and twenty-two thousand, nine hundred and seventy-three reais), whose distribution by budgetary body appears in the Annex IV.
Section III
Authorization to open additional credits
Art. 7 The federal Executive Branch is authorized to open supplementary credits, as long as they are compatible with the primary result target established in the Budget Guidelines Law for 2021, intended for:
I – supplementation of Caption, up to the limit of thirty percent of the respective value contained in this Law, through the use of resources from own generation, cancellation of allocations from the same company or contribution from the controlling company;
II – supplementation of expenses related to actions being carried out in the 2021 financial year, through the use, in favor of the corresponding company and the respective programming, of the balance of resources from the National treasure passed on in previous years or recorded in Remains to Pay within the scope of Tax and Social Security Budgets; It is
III – supplementation or adjustment of expenses that correspond to appropriations allocated in supplementary or special credits opened within the scope of the Fiscal and Social Security Budgets.
§ 1 The limit referred to in item I of the caput does not apply when the supplementation is due to the cancellation of appropriations of subtitles forming part of the same action within the same company.
§ 2 In the case of companies not considered in the primary result target in accordance with the provisions of § 1 of art. 3rd of the Budgetary Guidelines Law for 2021, the supplementation referred to in item I of caput It may also be carried out through the use of financing sources related to resources to increase net equity, long-term credit operations and other long-term resources.
§ 3º The authorization referred to in this article is conditioned on the publication, by December 15, 2021, of the opening act of the Supplemental Credit.
CHAPTER IV
AUTHORIZATION FOR CONTRACTING CREDIT OPERATIONS AND ISSUING PUBLIC DEBT SECURITIES
Art. 8 Based on the provisions of § 8 of art. 165 and in section III of caput of art. 167 of the Constitution and in item I of § 1 of art. 32 of Complementary Law No. 101 of 2000 – Fiscal Responsibility Law, without prejudice to the provisions of item V of caput of art. 52 of the Constitution, the contracting and carrying out of credit operations with multilateral organizations referred to in art. 101 of the Budgetary Guidelines Law for 2021 and those provided for in this Law, except those classified with the source of resources “944”, including the issuance of:
I – Titles of Responsibility of the National treasure; It is
II – up to 2,281,753 (two million two hundred and eighty-one thousand seven hundred and fifty-three) Agrarian Debt Securities to meet the Program of agrarian reform in the 2021 financial year, in accordance with the provisions of § 4 of art. 184 of the Constitution, issuance with periods that have elapsed or less than two years is prohibited.
§ 1º The amount of credit operations through issuance of Government Responsibility Titles National treasure classified in this Law with the source of resources “944”, deducting the additional credits opened based on the provisions of subparagraph “a” of item VI of caput of art. 4th, the following will be authorized:
I – through the approval of Project of law of Supplemental Credit by an absolute majority of the National Congress, in accordance with the provisions of section III of caput of art. 167 of the Constitution; or
II – in accordance with the provisions of paragraph “b” of item VI of caput of art. 4th, if compliance with the provisions of art. 167, item III, of the Constitution be suspended due to a national state of public calamity, in accordance with the art. 167-E of the Constitution.
§ 2º A Message President who forwards the Project of law referred to in item I of § 1 will contain the amount of additional credits opened based on item “a” of item VI of caput of art. 4th of this Law, and the Executive Branch must update this information whenever there is a change in the initial amount, so that the National Congress can adjust the Project the real need for supplementation and carrying out credit operations.
§ 3º Subject to the provisions of the sole paragraph of the art. 8th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, resources arising from the credit operations referred to in this article may be reallocated for application in expenses included in this Law and additional credits.
CHAPTER V
FINAL DISPOSITIONS
Art. 9 The following Annexes are part of this Law, including those mentioned in arts. 2nd, 3rd, 5th and 6th:
I – estimated revenue in the Tax and Social Security Budgets, by economic category, broken down according to the origin of the resources;
II – distribution of expenditure set out in the Tax and Social Security Budgets, by budgetary body;
III – breakdown of funding sources for the Investment Budget;
IV – distribution of expenses set out in the Investment Budget, by budgetary body;
V – specific authorizations covered by the item II of § 1 of art. 169 of the Constitution, relating to personnel expenses and social charges;
VI – list of subtitles relating to works and services with signs of serious irregularities;
VII – methodology and estimation of the distribution of expenditure established in the Fiscal and Social Security Budgets by the United Nations Classification by Government Function (Classification of Functions of Government – COFOG);
VIII – consolidated budget tables;
IX – breakdown of revenues from Tax and Social Security Budgets;
X – breakdown of revenue and expenditure legislation for Fiscal and Social Security Budgets;
XI – Work Program of the budgetary units and details of the budgetary credits of the Fiscal and Social Security Budgets; It is
XII – Work Program of budgetary units and details of budgetary credits in the Investment Budget.
Art. 10. This Law comes into force on the date of its publication.
Brasília, April 22, 2021; 200O of Independence and 133O of the Republic.
JAIR MESSIAS BOLSONARO
Paulo Guedes
Luiz Eduardo Ramos Baptista Pereira
This text does not replace that published in the DOU of 4/23/2021.
(*) This Law and its Annexes will be published as a Supplement to this Edition.
Download for Annex I Download for Annex II Download for Annex III Download for Annex IV Download for Annex V Download for Annex VI Download for Annex VII
