{"id":3832,"date":"2021-05-30T14:22:42","date_gmt":"2021-05-30T14:22:42","guid":{"rendered":"http:\/\/rubenssantana.com\/?p=3832"},"modified":"2021-05-30T14:22:42","modified_gmt":"2021-05-30T14:22:42","slug":"loa-lei-orcamentaria-anual-lei-n-o-14-144-2021","status":"publish","type":"post","link":"https:\/\/ingesto.org.br\/en\/loa-lei-orcamentaria-anual-lei-n-o-14-144-2021\/","title":{"rendered":"LOA \u2013 Annual Budget Law: Law No. 14,144\/2021"},"content":{"rendered":"
\"\"<\/td>Presidency of the Republic<\/strong>
<\/strong>General secretary<\/strong>
<\/strong>Deputy Director for Legal Affairs<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

LAW No. 14,144, OF APRIL 22, 2021<\/a><\/small><\/strong><\/p>\n\n\n\n

Mensagem de veto<\/a><\/td>Estimates the Union's revenue and expenditure for the 2021 financial year.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

THE PRESIDENT OF THE REPUBLIC <\/strong>I make it known that the National Congress decrees and I sanction the following Law:<\/p>\n\n\n\n

CHAPTER I<\/p>\n\n\n\n

PRELIMINARY PROVISIONS<\/p>\n\n\n\n

Art. 1\u00ba Esta Lei estima a receita da Uni\u00e3o para o exerc\u00edcio financeiro de 2021 no montante de R$ 4.325.425.491.973,00 (quatro trilh\u00f5es, trezentos e vinte e cinco bilh\u00f5es, quatrocentos e vinte e cinco milh\u00f5es, quatrocentos e noventa e um mil, novecentos e setenta e tr\u00eas reais) e fixa a despesa em igual valor, compreendidos, nos termos do disposto no \u00a7 5 of art. 165 of the Constitution:<\/a><\/p>\n\n\n\n

I – o Or\u00e7amento Fiscal referente aos Poderes da Uni\u00e3o, aos seus fundos e aos \u00f3rg\u00e3os e \u00e0s entidades da administra\u00e7\u00e3o p\u00fablica federal direta e indireta, inclu\u00eddas as funda\u00e7\u00f5es institu\u00eddas e mantidas pelo Poder P\u00fablico;<\/p>\n\n\n\n

II \u2013 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<\/p>\n\n\n\n

III \u2013 the Investment Budget of companies in which the Union, directly or indirectly, holds the majority of the share capital with voting rights.<\/p>\n\n\n\n

CHAPTER II<\/p>\n\n\n\n

TAX AND SOCIAL SECURITY BUDGETS<\/p>\n\n\n\n

Section I<\/strong><\/p>\n\n\n\n

Revenue estimate<\/strong><\/p>\n\n\n\n

Art. 2\u00ba A receita total estimada nos Or\u00e7amentos Fiscal e da Seguridade Social \u00e9 de R$ 4.181.004.169.000,00 (quatro trilh\u00f5es, cento e oitenta e um bilh\u00f5es, quatro milh\u00f5es, cento e sessenta e nove mil reais), inclu\u00edda aquela proveniente da emiss\u00e3o de t\u00edtulos destinada ao refinanciamento da d\u00edvida p\u00fablica federal, interna e externa, em observ\u00e2ncia ao disposto no \u00a7 2 of art. 5th of Complementary Law No. 101, of May 4, 2000<\/a> \u2013 Fiscal Responsibility Law, as detailed in the Annexes referred to in items I and IX of the caput<\/strong> of art. 9th of this Law and distributed as follows:<\/p>\n\n\n\n

I – Or\u00e7amento Fiscal – R$ 1.704.616.731.497,00 (um trilh\u00e3o, setecentos e quatro bilh\u00f5es, seiscentos e dezesseis milh\u00f5es, setecentos e trinta e um mil, quatrocentos e noventa e sete reais), exclu\u00edda a receita de que trata o inciso III;<\/p>\n\n\n\n

II \u2013 Social Security Budget \u2013 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<\/p>\n\n\n\n

III – Refinanciamento da D\u00edvida P\u00fablica Federal – R$ 1.603.521.711.208,00 (um trilh\u00e3o, seiscentos e tr\u00eas bilh\u00f5es, quinhentos e vinte e um milh\u00f5es, setecentos e onze mil, duzentos e oito reais), constantes do Or\u00e7amento Fiscal.<\/p>\n\n\n\n

Single paragraph. The value referred to in item I of the caput<\/strong> inclui, com fundamento no disposto no art. 23 da Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021, R$ 434.762.577.411,00 (quatrocentos e trinta e quatro bilh\u00f5es, setecentos e sessenta e dois milh\u00f5es, quinhentos e setenta e sete mil, quatrocentos e onze reais) referentes a opera\u00e7\u00f5es de cr\u00e9dito cuja realiza\u00e7\u00e3o depende da aprova\u00e7\u00e3o de projeto de lei de cr\u00e9dito suplementar por maioria absoluta do Congresso Nacional, nos termos do disposto no section III of caput<\/strong> of art. 167 of the Constitution<\/a>, subject to the provisions of item VI of caput<\/strong> of art. 4 and in item II of \u00a7 1 art. 8th.<\/p>\n\n\n\n

Section II<\/strong><\/p>\n\n\n\n

Setting the expense<\/strong><\/p>\n\n\n\n

Art. 3\u00ba  A despesa total fixada nos Or\u00e7amentos Fiscal e da Seguridade Social \u00e9 de R$ 4.181.004.169.000,00 (quatro trilh\u00f5es, cento e oitenta e um bilh\u00f5es, quatro milh\u00f5es, cento e sessenta e nove mil reais), inclu\u00edda aquela relativa ao Refinanciamento da D\u00edvida P\u00fablica Federal, interna e externa, em observ\u00e2ncia ao disposto no \u00a7 2 of art. 5th of Complementary Law No. 101, of 2000 <\/a>\u2013 Fiscal Responsibility Law, in the detailed form between the budgetary bodies in the Annex II<\/a> to this Law and distributed as follows:<\/p>\n\n\n\n

I – Or\u00e7amento Fiscal – R$ 1.417.386.242.651,00 (um trilh\u00e3o, quatrocentos e dezessete bilh\u00f5es, trezentos e oitenta e seis milh\u00f5es, duzentos e quarenta e dois mil, seiscentos e cinquenta e um reais), exclu\u00edda a despesa de que trata o inciso III;<\/p>\n\n\n\n

II \u2013 Social Security Budget \u2013 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<\/p>\n\n\n\n

III – Refinanciamento da D\u00edvida P\u00fablica Federal – R$ 1.603.521.711.208,00 (um trilh\u00e3o, seiscentos e tr\u00eas bilh\u00f5es, quinhentos e vinte e um milh\u00f5es, setecentos e onze mil, duzentos e oito reais), constantes do Or\u00e7amento Fiscal.<\/p>\n\n\n\n

\u00a7 1\u00ba Of the amount set in item II of the caput<\/strong>, a parcela de R$ 287.230.488.846,00 (duzentos e oitenta e sete bilh\u00f5es, duzentos e trinta milh\u00f5es, quatrocentos e oitenta e oito mil, oitocentos e quarenta e seis reais) ser\u00e1 custeada com recursos do Or\u00e7amento Fiscal.<\/p>\n\n\n\n

\u00a7 2\u00ba The values referred to in items I and II of the caput<\/strong> incluem R$ 434.762.577.411,00 (quatrocentos e trinta e quatro bilh\u00f5es, setecentos e sessenta e dois milh\u00f5es, quinhentos e setenta e sete mil, quatrocentos e onze reais) referentes a despesas espec\u00edficas que, com fundamento no disposto no art. 23 da  Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021, devem ser financiadas por opera\u00e7\u00f5es de cr\u00e9dito cuja realiza\u00e7\u00e3o depende da aprova\u00e7\u00e3o de projeto de lei de cr\u00e9dito suplementar por maioria absoluta do Congresso Nacional, nos termos do disposto no section III of caput<\/strong> of art. 167 of the Constitution,<\/a> subject to the provisions of item VI of caput<\/strong> of art. 4th, distributed as follows:<\/p>\n\n\n\n

I – Or\u00e7amento Fiscal – R$ 156.547.706.680,00 (cento e cinquenta e seis bilh\u00f5es, quinhentos e quarenta e sete milh\u00f5es, setecentos e seis mil, seiscentos e oitenta reais); e<\/p>\n\n\n\n

II \u2013 Social Security Budget \u2013 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).<\/p>\n\n\n\n

Section III<\/strong><\/p>\n\n\n\n

Authorization to open additional credits<\/strong><\/p>\n\n\n\n

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<\/a>, art. 110<\/a> It is art. 111 of the Transitional Constitutional Provisions Act,<\/a> observe the provisions of the sole paragraph of the art. 8th of Complementary Law No. 101, of 2000 <\/a>\u2013 Fiscal Responsibility Law, do not cancel appropriations resulting from amendments, except for the provisions of \u00a7\u00a7 7 to 9, and meet the following conditions:<\/p>\n\n\n\n

I \u2013 supplementation of appropriations classified as \u201cRP 0\u201d intended for:<\/p>\n\n\n\n

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:<\/p>\n\n\n\n

1. cancellation of appropriations allocated to these expenses;<\/p>\n\n\n\n

2. cancellation of appropriations classified as \u201cRP 1\u201d and \u201cRP 2\u201d, up to a limit of twenty percent;<\/p>\n\n\n\n

3. reserva de conting\u00eancia, inclusive \u00e0 conta de recursos pr\u00f3prios e vinculados, observado o disposto no \u00a7 2\u00ba do art. 14 da Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021;<\/p>\n\n\n\n

4. surplus<\/strong> financeiro apurado no balan\u00e7o patrimonial do exerc\u00edcio de 2020, nos termos do disposto no item I of \u00a7 1<\/a> and in \u00a7 2 of art. 43 of Law No. 4,320, of March 17, 1964<\/a>; It is<\/p>\n\n\n\n

5. excess collection, in accordance with the provisions of item II of \u00a7 1<\/a> and in \u00a7 3 of art. 43 of Law No. 4,320, of 1964;<\/a><\/p>\n\n\n\n

b) debt service, through the use of resources from:<\/p>\n\n\n\n

1. surplus<\/strong> financeiro apurado no balan\u00e7o patrimonial do exerc\u00edcio de 2020;<\/p>\n\n\n\n

2. anula\u00e7\u00e3o de dota\u00e7\u00f5es consignadas ao GND 2 ou GND 6, inclusive no \u00e2mbito do mesmo subt\u00edtulo da suplementa\u00e7\u00e3o;<\/p>\n\n\n\n

3. reserva de conting\u00eancia, inclusive \u00e0 conta de recursos pr\u00f3prios e vinculados, observado o disposto no \u00a7 2\u00ba do art. 14 da Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021;<\/p>\n\n\n\n

4. excess collection of shares and dividends paid by entities that are part of the indirect federal public administration;<\/p>\n\n\n\n

5. excess revenue arising from the transfer of the positive result from the Central Bank of Brazil; It is<\/p>\n\n\n\n

6. opera\u00e7\u00f5es de cr\u00e9ditos realizadas por meio da emiss\u00e3o de t\u00edtulos de responsabilidade do Tesouro Nacional;<\/p>\n\n\n\n

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<\/a>, with resources coming from:<\/p>\n\n\n\n

1. cancellation of appropriations allocated to them;<\/p>\n\n\n\n

2. excess collection or surplus<\/strong> financial resources related to sources that have constitutional or legal binding; It is<\/p>\n\n\n\n

3. cancellation of appropriations classified as \u201cRP 0\u201d, \u201cRP 1\u201d and \u201cRP 2\u201d, up to a limit of twenty percent;<\/p>\n\n\n\n

d) a cada subt\u00edtulo, exceto nas hip\u00f3teses em que possa ser suplementado com fundamento no disposto nas demais al\u00edneas deste inciso, at\u00e9 o limite de vinte por cento do respectivo valor, mediante a utiliza\u00e7\u00e3o de recursos provenientes de:<\/p>\n\n\n\n

1. anula\u00e7\u00e3o de dota\u00e7\u00f5es, limitada a vinte por cento do valor do subt\u00edtulo objeto da anula\u00e7\u00e3o;<\/p>\n\n\n\n

2. reserva de conting\u00eancia, inclusive \u00e0 conta de recursos pr\u00f3prios e vinculados, observado o disposto no \u00a7 2\u00ba do art. 14 da Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021;<\/p>\n\n\n\n

3. surplus<\/strong> financeiro apurado no balan\u00e7o patrimonial do exerc\u00edcio de 2020, nos termos do disposto no item I of \u00a7 1<\/a> and in \u00a7 2 of art. 43 of Law No. 4,320, of 1964<\/a>; It is<\/p>\n\n\n\n

4. excess collection, in accordance with the provisions of item II of \u00a7 1<\/a> and in \u00a7 3 of art. 43 of Law No. 4,320, of 1964;<\/a> It is<\/p>\n\n\n\n

e) \u00e0 reserva de conting\u00eancia, mediante a utiliza\u00e7\u00e3o de recursos provenientes da anula\u00e7\u00e3o de dota\u00e7\u00f5es sujeitas aos limites estabelecidos no art. 107 of the Transitional Constitutional Provisions Act<\/a>, when demonstrated in the bimonthly evaluation report referred to in the art. 9th of Complementary Law No. 101, of 2000<\/a> \u2013 Fiscal Responsibility Law the need to reduce total expenses subject to the aforementioned limits;<\/p>\n\n\n\n

II \u2013 supplementation of appropriations classified as \u201cRP 1\u201d intended for:<\/p>\n\n\n\n

a) expenses included in item in Table 9A \u2013 Statement of Primary and Nominal Results of the Central Government, except those that can be supplemented based on the provisions of paragraphs \u201cb\u201d, \u201cc\u201d, \u201cd\u201d and \u201ce\u201d, through the use of resources from:<\/p>\n\n\n\n

1. cancellation of appropriations classified as \u201cRP 1\u201d;<\/p>\n\n\n\n

2. cancellation of appropriations classified as \u201cRP 2\u201d;<\/p>\n\n\n\n

3. reserva de conting\u00eancia, inclusive \u00e0 conta de recursos pr\u00f3prios e vinculados, observado o disposto no \u00a7 2\u00ba do art. 14 da Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021; e<\/p>\n\n\n\n

4. surplus<\/strong> financeiro apurado no balan\u00e7o patrimonial do exerc\u00edcio de 2020, nos termos do disposto no item I of \u00a7 1<\/a> and in \u00a7 2 of art. 43 of Law No. 4,320, of 1964;<\/a><\/p>\n\n\n\n

b) \u00e0s transfer\u00eancias constitucionais ou legais aos Estados, ao Distrito Federal e aos Munic\u00edpios, \u00e0s despesas do Fundo de Amparo ao Trabalhador – FAT e ao complemento da atualiza\u00e7\u00e3o monet\u00e1ria do saldo do Fundo de Garantia do Tempo de Servi\u00e7o – FGTS, com recursos provenientes de:<\/p>\n\n\n\n

1. cancellation of appropriations allocated to them; It is<\/p>\n\n\n\n

2. excess collection or surplus<\/strong> financial revenues that have constitutional or legal binding;<\/p>\n\n\n\n

c) aos grupos de natureza de despesa \u201c3 – Outras Despesas Correntes\u201d, \u201c4 – Investimentos\u201d e \u201c5 – Invers\u00f5es Financeiras\u201d, mediante a utiliza\u00e7\u00e3o de recursos provenientes de anula\u00e7\u00e3o de dota\u00e7\u00f5es consignadas a esses grupos no \u00e2mbito do mesmo subt\u00edtulo objeto da suplementa\u00e7\u00e3o;<\/p>\n\n\n\n

d) aos grupos de natureza de despesa \u201c3 – Outras Despesas Correntes\u201d, \u201c4 – Investimentos\u201d e \u201c5 – Invers\u00f5es Financeiras\u201d, mediante a utiliza\u00e7\u00e3o de recursos provenientes de remanejamento de dota\u00e7\u00f5es destinadas \u00e0 execu\u00e7\u00e3o da Pol\u00edtica de Garantia de Pre\u00e7os M\u00ednimos e \u00e0 Forma\u00e7\u00e3o e Administra\u00e7\u00e3o de Estoques Reguladores e Estrat\u00e9gicos de Produtos Agropecu\u00e1rios; e<\/p>\n\n\n\n

e) expenses arising from exchange rate variations, through the use of resources from:<\/p>\n\n\n\n

1. anula\u00e7\u00e3o de dota\u00e7\u00f5es, limitada a trinta por cento do valor do subt\u00edtulo objeto da anula\u00e7\u00e3o; e<\/p>\n\n\n\n

2. reserva de conting\u00eancia, inclusive \u00e0 conta de recursos pr\u00f3prios e vinculados, observado o disposto no \u00a7 2\u00ba do art. 14 da Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021;<\/p>\n\n\n\n

III \u2013 supplementation of appropriations classified as \u201cRP 2\u201d intended for:<\/p>\n\n\n\n

a) contributions, annual fees and payment of quotas contained in the programs \u201c0910 \u2013 Special Operations: Management of Participation in National and International Organizations and Entities\u201d and \u201c0913 \u2013 Special Operations \u2013 Participation of Brazil in International Financial Organizations\u201d, through the use of resources coming from:<\/p>\n\n\n\n

1. cancellation of appropriations allocated to subtitles of the aforementioned actions;<\/p>\n\n\n\n

2. anula\u00e7\u00e3o de dota\u00e7\u00f5es consignadas a grupos de natureza de despesa \u201c3 – Outras Despesas Correntes\u201d, \u201c4 – Investimentos\u201d e \u201c5 – Invers\u00f5es Financeiras\u201d de outros subt\u00edtulos, at\u00e9 o limite de vinte por cento da soma dessas dota\u00e7\u00f5es, no \u00e2mbito de cada subt\u00edtulo;<\/p>\n\n\n\n

3. reserva de conting\u00eancia, observado o disposto no \u00a7 2\u00ba do art. 14 da Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021; e<\/p>\n\n\n\n

4. surplus <\/strong>financeiro apurado no balan\u00e7o patrimonial do exerc\u00edcio de 2020, nos termos do disposto no item I of \u00a7 1<\/a> and in \u00a7 2 of art. 43 of Law No. 4,320, of 1964;<\/a><\/p>\n\n\n\n

b) expenses covered by the civil defense subfunction, within the scope of the Ministry of Regional Development, through the use of resources from:<\/p>\n\n\n\n

1. cancellation of appropriations allocated to actions included in this subfunction; It is<\/p>\n\n\n\n

2. anula\u00e7\u00e3o de dota\u00e7\u00f5es, limitada a trinta por cento do valor do subt\u00edtulo objeto da anula\u00e7\u00e3o;<\/p>\n\n\n\n

c) aos grupos de natureza de despesa \u201c3 – Outras Despesas Correntes\u201d, \u201c4 – Investimentos\u201d e \u201c5 – Invers\u00f5es Financeiras\u201d, mediante a utiliza\u00e7\u00e3o de recursos provenientes da anula\u00e7\u00e3o de dota\u00e7\u00f5es consignadas a esses grupos no \u00e2mbito do mesmo subt\u00edtulo objeto da suplementa\u00e7\u00e3o;<\/p>\n\n\n\n

d) \u00e0 Funda\u00e7\u00e3o Joaquim Nabuco, ao Instituto Nacional de Educa\u00e7\u00e3o de Surdos, ao Instituto Benjamin Constant, ao Col\u00e9gio Pedro II, \u00e0s Institui\u00e7\u00f5es Federais de Ensino Superior, aos hospitais universit\u00e1rios, \u00e0 Empresa Brasileira de Servi\u00e7os Hospitalares e \u00e0s institui\u00e7\u00f5es que comp\u00f5em a Rede Federal de Educa\u00e7\u00e3o Profissional, Cient\u00edfica e Tecnol\u00f3gica, integrantes do Minist\u00e9rio da Educa\u00e7\u00e3o, nos grupos de natureza de despesa \u201c3 – Outras Despesas Correntes\u201d, \u201c4 – Investimentos\u201d e \u201c5 – Invers\u00f5es Financeiras\u201d, em at\u00e9 cinquenta por cento do valor total das dota\u00e7\u00f5es consignadas a esses grupos, no \u00e2mbito de cada unidade or\u00e7ament\u00e1ria, mediante a utiliza\u00e7\u00e3o de recursos provenientes da anula\u00e7\u00e3o dessas despesas, at\u00e9 cinquenta por cento do valor total das dota\u00e7\u00f5es consignadas nesta Lei aos referidos grupos de natureza de despesa, devendo o remanejamento ocorrer no \u00e2mbito da mesma unidade or\u00e7ament\u00e1ria;<\/p>\n\n\n\n

e) ao Conselho Nacional de Desenvolvimento Cient\u00edfico e Tecnol\u00f3gico – CNPq, ao Fundo Nacional de Desenvolvimento Cient\u00edfico e Tecnol\u00f3gico – FNDCT, \u00e0s Institui\u00e7\u00f5es Cient\u00edficas, Tecnol\u00f3gicas e de Inova\u00e7\u00e3o, assim definidas no item V of caput<\/strong> of art. 2nd of Law No. 10,973, of December 2, 2004<\/a>, e \u00e0s institui\u00e7\u00f5es de pesquisa integrantes da administra\u00e7\u00e3o direta do Minist\u00e9rio da Ci\u00eancia, Tecnologia e Inova\u00e7\u00f5es, nos grupos de natureza de despesa \u201c3 – Outras Despesas Correntes\u201d, \u201c4 – Investimentos\u201d e \u201c5 – Invers\u00f5es Financeiras\u201d, em at\u00e9 trinta por cento do valor total das dota\u00e7\u00f5es consignadas a esses grupos, no \u00e2mbito de cada unidade or\u00e7ament\u00e1ria, mediante a utiliza\u00e7\u00e3o de recursos provenientes da anula\u00e7\u00e3o dessas despesas, at\u00e9 trinta por cento do valor total das dota\u00e7\u00f5es consignadas nesta Lei aos referidos grupos de natureza de despesa, devendo o remanejamento ocorrer no \u00e2mbito da mesma unidade or\u00e7ament\u00e1ria;<\/p>\n\n\n\n

f) expenses arising from exchange rate variations, through the use of resources from:<\/p>\n\n\n\n

1. anula\u00e7\u00e3o de dota\u00e7\u00f5es, limitada a trinta por cento do valor do subt\u00edtulo objeto da anula\u00e7\u00e3o; e<\/p>\n\n\n\n

2. reserva de conting\u00eancia, inclusive \u00e0 conta de recursos pr\u00f3prios e vinculados, observado o disposto no \u00a7 2\u00ba do art. 14 da Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021;<\/p>\n\n\n\n

g) a despesas com opera\u00e7\u00f5es de Garantia da Lei e da Ordem, acolhimento humanit\u00e1rio e interioriza\u00e7\u00e3o de migrantes em situa\u00e7\u00e3o de vulnerabilidade, fortalecimento do controle de fronteiras e aquisi\u00e7\u00f5es para o transporte aerolog\u00edstico destinado ao enfrentamento de emerg\u00eancias, no \u00e2mbito do Minist\u00e9rio da Defesa, mediante a utiliza\u00e7\u00e3o de recursos provenientes de:<\/p>\n\n\n\n

1. cancellation of appropriations classified as \u201cRP 2\u201d;<\/p>\n\n\n\n

2. reserva de conting\u00eancia, inclusive \u00e0 conta de recursos pr\u00f3prios e vinculados, observado o disposto no \u00a7 2\u00ba do art. 14 da Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021; e<\/p>\n\n\n\n

3. surplus<\/strong> financeiro apurado no balan\u00e7o patrimonial do exerc\u00edcio de 2020, nos termos do disposto no item I of \u00a7 1 <\/a>and in \u00a7 2 of art. 43 of Law No. 4,320, of 1964;<\/a><\/p>\n\n\n\n

h) public health actions and services, identified with \u201cIU 6\u201d, through the use of resources arising from the cancellation of these expenses;<\/p>\n\n\n\n

i) \u00e0 a\u00e7\u00e3o \u201c218Y – Despesas Judiciais da Uni\u00e3o, de suas Autarquias e Funda\u00e7\u00f5es P\u00fablicas\u201d, no \u00e2mbito da Advocacia-Geral da Uni\u00e3o, mediante a utiliza\u00e7\u00e3o de recursos provenientes de anula\u00e7\u00e3o de dota\u00e7\u00f5es or\u00e7ament\u00e1rias, limitada a vinte por cento do valor do subt\u00edtulo objeto da anula\u00e7\u00e3o;<\/p>\n\n\n\n

j) the action \u201c20WY \u2013 Cultural Diffusion and Dissemination of Brazil Abroad\u201d, within the scope of the Ministry of Foreign Affairs, through the use of resources from excess collection and surplus<\/strong> financial related to agreements signed with States, Federal District and Municipalities; It is<\/p>\n\n\n\n

k) a cada subt\u00edtulo, exceto nas hip\u00f3teses em que possa ser suplementado com fundamento no disposto nas demais al\u00edneas deste inciso, at\u00e9 o limite de vinte por cento do respectivo valor, mediante a utiliza\u00e7\u00e3o de recursos provenientes de:<\/p>\n\n\n\n

1. anula\u00e7\u00e3o de dota\u00e7\u00f5es, limitada a vinte por cento do valor do subt\u00edtulo objeto da anula\u00e7\u00e3o;<\/p>\n\n\n\n

2. reserva de conting\u00eancia, inclusive \u00e0 conta de recursos pr\u00f3prios e vinculados, observado o disposto no \u00a7 2\u00ba do art. 14 da Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021; e<\/p>\n\n\n\n

3. surplus<\/strong> financeiro apurado no balan\u00e7o patrimonial do exerc\u00edcio de 2020, nos termos do disposto no item I of \u00a7 1<\/a> and in \u00a7 2 of art. 43 of Law No. 4,320, of 1964;<\/a><\/p>\n\n\n\n

IV – suplementa\u00e7\u00e3o de dota\u00e7\u00f5es classificadas com identificador de resultado prim\u00e1rio \u201cRP 2\u201d destinadas aos grupos de natureza de despesa \u201c4 – Investimentos\u201d e \u201c5 – Invers\u00f5es Financeiras\u201d, mediante a anula\u00e7\u00e3o de at\u00e9 quinze por cento do montante consignado a essas despesas;<\/p>\n\n\n\n

V – suplementa\u00e7\u00e3o para a recomposi\u00e7\u00e3o das dota\u00e7\u00f5es dos subt\u00edtulos integrantes desta Lei at\u00e9 o limite dos valores que constam do respectivo Projeto de Lei, mediante a anula\u00e7\u00e3o de dota\u00e7\u00f5es, consideradas as modifica\u00e7\u00f5es propostas nos termos do disposto no \u00a7 5 of art. 166 of the Constitution;<\/a> It is<\/p>\n\n\n\n

VI \u2013 supplementation of appropriations of the subtitles included in this Law, through the annulment of appropriations allocated to the budgetary body \u201c93000 \u2013 Programs Conditioned on Legislative Approval provided for in section III of caput<\/strong> of art. 167 of the Constitution<\/a>\u201d, maintaining the purposes of the canceled programming categories, for the purposes of the reclassification provided for in \u00a7 7 of art. 65 of the Budget Guidelines Law for 2021 or as long as the replacement is made:<\/p>\n\n\n\n

a) the source of resources relating to credit operations from other sources, observing the provisions of \u00a7 2 of art. 44 of the Budget Guidelines Law for 2021; or<\/p>\n\n\n\n

b) of the sources of resources conditioned by the definitive ones, if compliance with the provisions of art. 167, item III, of the Constitution<\/a> be suspended due to a national state of public calamity, in accordance with the art. 167-E of the Constitution.<\/a><\/p>\n\n\n\n

\u00a7 1\u00ba A abertura de cr\u00e9dito suplementar referente \u00e0 despesa prim\u00e1ria ser\u00e1 compat\u00edvel com:<\/p>\n\n\n\n

I \u2013 the primary result target established in art. 2nd of the Budget Guidelines Law for 2021 when:<\/p>\n\n\n\n

a) maintain the amount authorized for primary expenses; or<\/p>\n\n\n\n

b) no caso de aumento do montante autorizado, o acr\u00e9scimo estiver justificado por excesso de arrecada\u00e7\u00e3o global de receitas prim\u00e1rias, ressalvada a abertura de cr\u00e9dito suplementar de que trata o item 2 da al\u00ednea \u201cb\u201d do inciso II do caput<\/strong>, with regard to the transfer to the States, the Federal District and the Municipalities of revenues that have constitutional or legal binding;<\/p>\n\n\n\n

II \u2013 the individual limits applicable to primary expenses when observing the maximum amounts allowed by the art. 107, caput<\/strong>, items I to V, of the Transitional Constitutional Provisions Act.<\/a><\/p>\n\n\n\n

\u00a7 2\u00ba  O ato de abertura de cr\u00e9dito suplementar conter\u00e1, sempre que necess\u00e1rio, anexo espec\u00edfico com cancelamentos compensat\u00f3rios de dota\u00e7\u00f5es destinadas a despesas prim\u00e1rias, como forma de garantir a compatibilidade com a meta de resultado prim\u00e1rio e com os limites individualizados, conforme previs\u00e3o do \u00a7 1\u00ba deste artigo.<\/p>\n\n\n\n

\u00a7 3 The limits referred to in paragraphs \u201cd\u201d of item I and \u201ck\u201d of item III of caput<\/strong> poder\u00e3o ser ampliados em at\u00e9 dez pontos percentuais quando o remanejamento ocorrer entre categorias de programa\u00e7\u00e3o do mesmo programa no \u00e2mbito de cada \u00f3rg\u00e3o or\u00e7ament\u00e1rio.<\/p>\n\n\n\n

\u00a7 4\u00ba Para fins do disposto no \u00a7 3\u00ba, a unidade or\u00e7ament\u00e1ria \u201c74902 – Recursos sob Supervis\u00e3o do Fundo de Financiamento ao Estudante do Ensino Superior\/FIES – Minist\u00e9rio da Educa\u00e7\u00e3o\u201d poder\u00e1 ser considerada como parte do \u00f3rg\u00e3o or\u00e7ament\u00e1rio \u201c26000 – Minist\u00e9rio da Educa\u00e7\u00e3o\u201d.<\/p>\n\n\n\n

\u00a7 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 \u201ca\u201d and \u201cb\u201d of item I, in item II and in paragraphs \u201cb\u201d and \u201cg\u201d of item III of caput<\/strong>, for which publication may occur until December 31, 2021.<\/p>\n\n\n\n

\u00a7 6\u00ba Na abertura dos cr\u00e9ditos de que trata este artigo, poder\u00e1 ser inclu\u00eddo grupo de natureza de despesa, desde que compat\u00edvel com a finalidade da a\u00e7\u00e3o or\u00e7ament\u00e1ria correspondente.<\/p>\n\n\n\n

\u00a7 7\u00ba Only values included or added as a result of the approval of the amendments may be canceled when cumulatively:<\/p>\n\n\n\n

I \u2013 there is a technical or legal impediment that prevents the execution of the expense, in accordance with the provisions of \u00a7 2 of art. 67 of the Budget Guidelines Law for 2021, certified by the sectoral body of the Federal Planning and Budget System;<\/p>\n\n\n\n

II – houver solicita\u00e7\u00e3o ou concord\u00e2ncia do autor da emenda;<\/p>\n\n\n\n

III \u2013 the resources are intended to supplement appropriations corresponding to:<\/p>\n\n\n\n

a) other amendments by the author; or<\/p>\n\n\n\n

b) programa\u00e7\u00f5es constantes desta Lei, caso em que os recursos de cada emenda do autor integralmente anulada dever\u00e3o suplementar \u00fanico subt\u00edtulo; e<\/p>\n\n\n\n

IV \u2013 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.<\/p>\n\n\n\n

\u00a7 8\u00ba  Para fins de remanejamento entre grupos de natureza de despesa no \u00e2mbito da mesma emenda, ser\u00e1 suficiente o atendimento ao disposto no inciso II do \u00a7 7\u00ba.<\/p>\n\n\n\n

\u00a7 9 After the changes made in accordance with the provisions of \u00a7 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 \u201cb\u201d of item III of \u00a7 7.<\/p>\n\n\n\n

\u00a7 10. The need for supplementation and the possibility of canceling appropriations classified as \u201cRP 1\u201d 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 <\/a>\u2013 Fiscal Responsibility Law and the Budget Guidelines Law for 2021, considering the adjustments promoted in the form of subparagraph \u201cc\u201d of item III of \u00a7 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 \u00a7 1 and \u00a7 2 is observed:<\/p>\n\n\n\n

I \u2013 when there is no change in value in relation to the details contained in Table 9A;<\/p>\n\n\n\n

II – quando necess\u00e1rio para o atendimento de despesas alocadas no programa \u201c0901 – Opera\u00e7\u00f5es Especiais: Cumprimento de Senten\u00e7as Judiciais\u201d; e<\/p>\n\n\n\n

III \u2013 after the publication of the primary revenue and expenditure assessment report for the fifth two months of 2021.<\/p>\n\n\n\n

\u00a7 11.  Os limites de suplementa\u00e7\u00e3o e de anula\u00e7\u00e3o de dota\u00e7\u00f5es constantes deste artigo, quando implicarem acr\u00e9scimo ou redu\u00e7\u00e3o do valor do subt\u00edtulo:<\/p>\n\n\n\n

I \u2013 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:<\/p>\n\n\n\n

a) supplemented in accordance with the provisions of item VI of the caput<\/strong>;<\/p>\n\n\n\n

b) supplemented in accordance with the law referred to in the sole paragraph of art. 2nd and \u00a7 2nd of art. 3rd; It is<\/p>\n\n\n\n

c) transposed, relocated or transferred based on the authorization of art. 55 of the Budget Guidelines Law for 2021; It is<\/p>\n\n\n\n

II \u2013 can be used cumulatively.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 13. If the publication of the rule referred to in \u00a7 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 \u00a7\u00a7 7 to 9.<\/p>\n\n\n\n

CHAPTER III<\/p>\n\n\n\n

THE INVESTMENT BUDGET<\/p>\n\n\n\n

Section I<\/strong><\/p>\n\n\n\n

From sources of financing<\/strong><\/p>\n\n\n\n

Art. 5 The sources of resources for financing Investment Budget expenses amount to 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.<\/a><\/p>\n\n\n\n

Section II<\/strong><\/p>\n\n\n\n

Setting the expense<\/strong><\/p>\n\n\n\n

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 is included in the Annex IV.<\/a><\/p>\n\n\n\n

Section III<\/strong><\/p>\n\n\n\n

Authorization to open additional credits<\/strong><\/p>\n\n\n\n

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:<\/p>\n\n\n\n

I – suplementa\u00e7\u00e3o de subt\u00edtulo, at\u00e9 o limite de trinta por cento do respectivo valor constante desta Lei, mediante a utiliza\u00e7\u00e3o de recursos provenientes de gera\u00e7\u00e3o pr\u00f3pria, anula\u00e7\u00e3o de dota\u00e7\u00f5es da mesma empresa ou aporte da empresa controladora;<\/p>\n\n\n\n

II – suplementa\u00e7\u00e3o de despesas relativas a a\u00e7\u00f5es em execu\u00e7\u00e3o no exerc\u00edcio de 2021, mediante a utiliza\u00e7\u00e3o, em favor da empresa correspondente e da programa\u00e7\u00e3o respectiva, de saldo de recursos do Tesouro Nacional repassados em exerc\u00edcios anteriores ou inscritos em restos a pagar no \u00e2mbito dos Or\u00e7amentos Fiscal e da Seguridade Social; e<\/p>\n\n\n\n

III \u2013 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.<\/p>\n\n\n\n

\u00a7 1 The limit referred to in item I of the caput<\/strong> 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.<\/p>\n\n\n\n

\u00a7 2 In the case of companies not considered in the primary result target in accordance with the provisions of \u00a7 1 of art. 3rd of the Budgetary Guidelines Law for 2021, the supplementation referred to in item I of caput<\/strong> 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.<\/p>\n\n\n\n

\u00a7 3\u00ba  A autoriza\u00e7\u00e3o de que trata este artigo fica condicionada \u00e0 publica\u00e7\u00e3o, at\u00e9 15 de dezembro de 2021, do ato de abertura do cr\u00e9dito suplementar.<\/p>\n\n\n\n

CHAPTER IV<\/p>\n\n\n\n

AUTHORIZATION FOR CONTRACTING CREDIT OPERATIONS AND ISSUING PUBLIC DEBT SECURITIES<\/p>\n\n\n\n

Art. 8 Based on the provisions of \u00a7 8 of art. 165 <\/a>and in section III of caput<\/strong> of art. 167 of the Constitution<\/a> and in item I of \u00a7 1 of art. 32 of Complementary Law No. 101 of 2000<\/a> \u2013 Fiscal Responsibility Law, without prejudice to the provisions of item V of caput<\/strong> of art. 52 of the Constitution<\/a>, 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 \u201c944\u201d, including the issuance of:<\/p>\n\n\n\n

I – T\u00edtulos de Responsabilidade do Tesouro Nacional; e<\/p>\n\n\n\n

II – at\u00e9 2.281.753 (dois milh\u00f5es duzentos e oitenta e um mil setecentos e cinquenta e tr\u00eas) T\u00edtulos da D\u00edvida Agr\u00e1ria para atender ao programa de reforma agr\u00e1ria no exerc\u00edcio de 2021, nos termos do disposto no \u00a7 4 of art. 184 of the Constitution<\/a>, issuance with periods that have elapsed or less than two years is prohibited.<\/p>\n\n\n\n

\u00a7 1\u00ba  O montante das opera\u00e7\u00f5es de cr\u00e9dito por emiss\u00e3o de T\u00edtulos de Responsabilidade do Tesouro Nacional classificado nesta Lei com a fonte de recursos \u201c944\u201d, deduzidos os cr\u00e9ditos suplementares abertos com fundamento no disposto na al\u00ednea \u201ca\u201d do inciso VI do caput<\/strong> of art. 4th, the following will be authorized:<\/p>\n\n\n\n

I – por meio da aprova\u00e7\u00e3o de projeto de lei de cr\u00e9dito suplementar por maioria absoluta do Congresso Nacional, de acordo com o disposto no section III of caput<\/strong> of art. 167 of the Constitution<\/a>; or<\/p>\n\n\n\n

II \u2013 in accordance with the provisions of paragraph \u201cb\u201d of item VI of caput<\/strong> of art. 4th, if compliance with the provisions of art. 167, item III, of the Constitution<\/a> be suspended due to a national state of public calamity, in accordance with the art. 167-E of the Constitution.<\/a><\/p>\n\n\n\n

\u00a7 2\u00ba  A Mensagem Presidencial que encaminhar o projeto de lei a que se refere o inciso I do \u00a7 1\u00ba conter\u00e1 o montante dos cr\u00e9ditos suplementares abertos com fundamento na al\u00ednea \u201ca\u201d do inciso VI do caput<\/strong> do art. 4\u00ba desta Lei, devendo o Poder Executivo atualizar essa informa\u00e7\u00e3o sempre que ocorrer altera\u00e7\u00e3o do montante inicial, a fim de que o Congresso Nacional possa ajustar o projeto \u00e0 real necessidade de suplementa\u00e7\u00e3o e realiza\u00e7\u00e3o de opera\u00e7\u00f5es de cr\u00e9dito.<\/p>\n\n\n\n

\u00a7 3\u00ba Subject to the provisions of the sole paragraph of the art. 8th of Complementary Law No. 101, of 2000<\/a> \u2013 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.<\/p>\n\n\n\n

CHAPTER V<\/p>\n\n\n\n

FINAL DISPOSITIONS<\/p>\n\n\n\n

Art. 9 The following Annexes are part of this Law, including those mentioned in arts. 2nd, 3rd, 5th and 6th:<\/p>\n\n\n\n

I \u2013 estimated revenue in the Tax and Social Security Budgets, by economic category, broken down according to the origin of the resources;<\/p>\n\n\n\n

II \u2013 distribution of expenditure set out in the Tax and Social Security Budgets, by budgetary body;<\/p>\n\n\n\n

III \u2013 breakdown of funding sources for the Investment Budget;<\/p>\n\n\n\n

IV \u2013 distribution of expenditure set out in the Investment Budget, by budgetary body;<\/p>\n\n\n\n

V \u2013 specific authorizations covered by the item II of \u00a7 1 of art. 169 of the Constitution<\/a>, relating to personnel expenses and social charges;<\/p>\n\n\n\n

VI \u2013 list of subtitles relating to works and services with signs of serious irregularities;<\/p>\n\n\n\n

VII \u2013 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<\/strong> \u2013 COFOG);<\/p>\n\n\n\n

VIII \u2013 consolidated budget tables;<\/p>\n\n\n\n

IX \u2013 breakdown of revenues from Tax and Social Security Budgets;<\/p>\n\n\n\n

X \u2013 breakdown of revenue and expenditure legislation for Fiscal and Social Security Budgets;<\/p>\n\n\n\n

XI – programa de trabalho das unidades or\u00e7ament\u00e1rias e detalhamento dos cr\u00e9ditos or\u00e7ament\u00e1rios dos Or\u00e7amentos Fiscal e da Seguridade Social; e<\/p>\n\n\n\n

XII – programa de trabalho das unidades or\u00e7ament\u00e1rias e detalhamento dos cr\u00e9ditos or\u00e7ament\u00e1rios do Or\u00e7amento de Investimento.<\/p>\n\n\n\n

Art. 10. This Law comes into force on the date of its publication.<\/p>\n\n\n\n

Bras\u00edlia, April 22, 2021; 200O<\/sup> of Independence and 133O<\/sup> of the Republic.<\/p>\n\n\n\n

JAIR MESSIAS BOLSONARO<\/p>\n\n\n\n

Paulo Guedes<\/p>\n\n\n\n

Luiz Eduardo Ramos Baptista Pereira<\/p>\n\n\n\n

This text does not replace that published in the DOU of 4\/23\/2021.<\/p>\n\n\n\n

(*) This Law and its Annexes will be published as a Supplement to this Edition.<\/p>\n\n\n\n

Download for Annex I <\/a>    Download for Annex II<\/a>     Download for Annex III<\/a>     Download for Annex IV<\/a>     Download for Annex V<\/a>     Download for Annex VI<\/a>     Download for Annex VII<\/a><\/p>","protected":false},"excerpt":{"rendered":"

Estimates the Union's revenue and expenditure for the 2021 financial year.<\/p>","protected":false},"author":1,"featured_media":3835,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"give_campaign_id":0,"_yoast_wpseo_focuskw":"","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_joinchat":[],"footnotes":""},"categories":[861],"tags":[61,252,589,111,1049,839,1050,840,852,462,1051,474,147,256,1052,253],"class_list":["post-3832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislacao","tag-associacoes","tag-associacoes-religiosas","tag-captacao-de-recursos","tag-fundacoes","tag-igrejas","tag-ldo","tag-lei-orcamentaria","tag-loa","tag-mrosc","tag-orcamento","tag-orcamento-publico","tag-organizacoes-da-sociedade-civil","tag-oscips","tag-oscs","tag-poder-publico-federal","tag-sindicatos"],"yoast_head":"\nLOA - Lei Or\u00e7ament\u00e1ria Anual: Lei n.\u00ba 14.144\/2021 - Ingesto<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ingesto.org.br\/en\/loa-lei-orcamentaria-anual-lei-n-o-14-144-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LOA - 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