Constituição Federal em audio – Art. 150 a 156


Section II LIMITATIONS OF TAX POWER Art. 150. Without prejudice to other guarantees
provided to the taxpayer, is prohibited from Union, the States, the Federal District and
to the Municipalities: I – demand or increase tribute without law that
establish it; II – institute unequal treatment among taxpayers
in an equivalent situation, No distinction is prohibited on grounds of
occupation or function by them regardless of the denomination
income, securities or rights; III – collect taxes: a) in relation to generating events occurred
prior to the effective date of the law that has been instituted or increased; b) in the same financial year in which
the law that instituted or increased them was published; c) before ninety days have elapsed from the date
when the law that instituted them was published or increased, subject to the provisions of
B; (Included by Constitutional Amendment No. 42, 12.19.2003) IV – use tax with confiscation effect; V – establish limitations on the traffic of
persons or property through interstate taxes or intermunicipal, except for the
tolls for the use of conserved roads by the government; VI – institute taxes on: a) property, income or services, either of the
others; b) temples of any cult; c) Party property, income or services
including their foundations, of the workers’ unions,
educational and assistance institutions social, non-profit, meeting the
requirements of the law; d) books, newspapers, periodicals and the paper
intended for your printing. e) Musical phonograms and videophonograms produced
in Brazil containing musical or literomusical works of Brazilian authors and / or works in general
performed by Brazilian artists as well as the media or digital files
containing them, except in the replication step industrial optical reading media
Laser (Included by the Constitutional Amendment No. 75, 10.15.2013) Paragraph 1. The sealing of item III, b, does not
applies to taxes provided for in arts. 148, I, 153, I, II, IV and V; and 154, II; and the
sealing of item III, c, does not apply to the taxes provided for in arts. 148, I, 153,
I, II, III and V; and 154, II, nor to the of the basis for calculating the expected taxes
in arts. 155, III, and 156, I. (Wording given Constitutional Amendment No. 42 of December 19, 2003) Paragraph 2. The sealing of item VI, “a”, is extensive.
local authorities and foundations and maintained by the Government, as regards
refers to equity, income and services, linked to their essential purposes or
resulting from them. Paragraph 3. The seals of item VI, “a”, and
of the previous paragraph do not apply to wealth, income and services related to
with exploitation of economic activities governed by the rules applicable to undertakings
private, or where there is consideration or payment of prices or tariffs by the user,
nor does it exonerate the promising buyer from the obligation to pay tax on the immovable property. Paragraph 4. The seals expressed in item VI,
points “b” and “c” shall comprise only the wealth, income and services related to
with the essential purposes of the entities mentioned therein. Paragraph 5. The law shall determine measures to
consumers are enlightened about taxes on goods
and services. Paragraph 6. Any allowance or exemption, reduction or
basis of calculation, credit granting presumed amnesty or remission relating to
to taxes, fees or contributions, only may be granted by specific law,
federal, state or municipal law regulating exclusively the materials listed above
or the corresponding tribute or contribution, Without prejudice to art. 155, § 2,
XII, g. (Wording given by the Constitutional Amendment No 3 of 1993) Paragraph 7. The law may attribute to a taxable person
tax obligation the condition of responsible for paying tax or
contribution, whose chargeable event should occur thereafter, immediate and preferential
refund of the amount paid if it is not perform the presumed generator suit. (Included
Constitutional Amendment No. 3 of 1993) Article 151. The Union is forbidden: I – institute tax that is not uniform
throughout the national territory or involving distinction or preference over
State, the Federal District or the Municipality, to the detriment of another, the concession of
of tax incentives designed to promote the balance of socio-economic development
between the different regions of the country; II – tax the income from the obligations of the
public debt of the States, the District Federal Government and Municipalities, as well as the
and the income of the respective public agents, higher than those set for their
obligations and to their agents; III – institute tax exemptions from the
States, the Federal District or the Municipalities. Art. 152. It is forbidden to the States, the District
Federal and Municipalities establish difference between goods and services of any kind
nature, by reason of its origin or destiny. Section III UNION TAXES Article 153. It is for the Union to institute taxes
about: I – importation of foreign products; II – exportation of products abroad
national or nationalized; III – income and earnings of any nature; IV – industrialized products; V – credit, foreign exchange and insurance operations,
or relating to securities; VI – rural territorial property; VII – great fortunes, under the terms of law
complementary. Paragraph 1. The Executive Power is allowed, provided
the conditions and limits established change the tax rates by law
listed in items I, II, IV and V. Paragraph 2. The tax provided for in item III: I – will be informed by the general criteria,
universality and progressivity, in the form of the law; II – (Repealed by the Constitutional Amendment
No. 20, 1998) Paragraph 3. The tax provided for in item IV: I – will be selective, depending on the essentiality
of product; II – will be non-cumulative, offsetting
whatever is due in each operation with the amount charged in the previous ones; III – will not focus on industrialized products
intended for outdoor use. IV – will have reduced its impact on the acquisition
capital goods by the taxpayer, in the form of the law. (Included by the Constitutional Amendment
42 of December 19, 2003) Paragraph 4. The tax provided for in item VI of
caput: (Writing by the Constitutional Amendment 42 of December 19, 2003) I – will be progressive and will have its rates
fixed in such a way as to discourage maintenance unproductive properties; (Included by
Constitutional Amendment No. 42 of 12/19/2003) II – will not focus on small plots
rural areas as defined by law when the owner who does not own another property;
(Included by Constitutional Amendment No. 42, 12.19.2003) III – will be inspected and charged by the Municipalities
who so choose, in accordance with the law, not entail tax reduction or
any other form of tax waiver. Constitutional Amendment No. 42 of December 19, 2003)
(Regulation) Paragraph 5. Gold, when defined by law as
financial asset or foreign exchange instrument, subject to exclusively to the levy of
which deals with item V of the “caput” of this article, due on the source operation; the tax rate
minimum shall be one per cent, ensured the transfer of the collection amount
as follows: (See Constitutional Amendment No 3 of 1993) I – thirty percent for the State, the District
Federal or Territory, according to origin; II – seventy percent for the Municipality of
source. Article 154. The Union may institute: I – by complementary law, taxes not
provided for in the preceding article, provided that non-cumulative and have no chargeable event
or basis of calculation of the itemized in this Constitution; II – in the imminence or in case of external war,
extraordinary taxes, understood or not in their tax competence, which
shall be gradually phased out the causes of its creation. Section IV TAXES OF STATES AND FEDERAL DISTRICT Article 155. It is for the States and the District
Federal institute taxes on: by Constitutional Amendment No. 3 of
1993) I – transmission causes mortis and donation,
of any property or rights; (Essay by Constitutional Amendment No. 3 of
1993) II – operations relating to movement
of goods and services interstate and intercity transport
and communication, even though the operations and benefits begin abroad;
(Wording given by the Constitutional Amendment No 3 of 1993) III – ownership of motor vehicles.
(Wording given by the Constitutional Amendment No 3 of 1993) Paragraph 1. The tax provided for in item I:
by Constitutional Amendment No. 3 of 1993) I – in relation to immovable property and their
rights, the State of the situation good, or the Federal District II – in respect of movable property, securities
and credits, it is up to the State where the inventory or listing, or is domiciled
the donor, or the Federal District; III – will have competence for his institution
regulated by complementary law: a) if the donor is domiciled or resident
abroad; b) if the one of which had property, was resident
or domiciled or had your inventory processed abroad; IV – will have its maximum rates set
by the Federal Senate; Paragraph 2. The tax provided for in item II shall meet
(wording given by the Constitutional Amendment No 3 of 1993) I – will be non-cumulative, offsetting
whatever is due in each relative operation movement of goods or the provision of
services with the amount charged in the previous by the same or another State or District
Federal; II – the exemption or non-incidence, except
contrary determination of legislation: a) will not imply credit for compensation
the amount due on operations or installments following; b) will result in the cancellation of the credit
previous operations; III – may be selective, depending on the
essentiality of goods and services; IV – Federal Senate Resolution of an initiative
of the President of the Republic or one third of Senators, approved by the absolute majority
of its members, shall establish the rates applicable to operations and benefits,
interstate and export; V – is allowed to the Federal Senate: a) establish minimum rates for operations
by means of an own-initiative resolution one-third and approved by the absolute majority
of its members; b) set maximum rates on the same transactions
to resolve specific conflict involving States, by means of resolution
initiative by the absolute and approved majority by two thirds of its members; VI – unless otherwise decided by the
States and the Federal District, pursuant to of subparagraph XII, “g”, the rates applicable to
transactions relating to the movement of goods and services,
may not be less than those provided for for interstate operations; VII – in operations and benefits intended for
goods and services to end consumers, taxpayers tax or not, located in another state,
the interstate rate will be adopted and will to the recipient’s location state
the tax corresponding to the difference between the domestic tax rate of the receiving State
and the interstate tax rate; (Wording given Constitutional Amendment No. 87 of 2015)
(Effect Production) a) (repealed); (Wording given by Amendment
87 of 2015) b) (repealed); (Wording given by Amendment
87 of 2015) VIII – the responsibility for the collection
corresponding to the difference between the internal and interstate rates that
item VII shall be attributed: Constitutional Amendment No. 87 of
2015) (Effect Production) a) to the recipient when he is a taxpayer
of the tax; (Included by the Constitutional Amendment No. 87 of 2015) (b) to the sender, when the consignee does not
is a taxpayer; (Included by Constitutional Amendment No. 87 of 2015) IX – will also focus on: a) on the entry of imported goods or merchandise
abroad by a natural or legal person, even though you’re not a regular contributor
of the tax, whatever its purpose, as well as the service provided abroad,
the tax to the State where it is located the address or establishment of the consignee
goods, good or service; Constitutional Amendment No. 33 of
2001) b) on the total value of the transaction, when
goods are supplied with services not included in the tax competence
of the municipalities; X – will not focus on: a) on operations destined for goods
abroad, nor on services rendered to recipients abroad, ensuring the
maintenance and utilization of the amount of the tax levied on operations and installments
previous ones; (Wording given by the Constitutional Amendment 42 of December 19, 2003) (b) operations intended for other
Petroleum states, including lubricants, liquid and gaseous fuels derived therefrom,
and electric power; c) on gold, in the cases defined
in art. 153, § 5th; d) in the provision of communication services
in the modalities of sound and of free and free reception sounds and images;
(Included by Constitutional Amendment No. 42, 12.19.2003) XI – will not understand, in its calculation base,
the amount of tax on processed products, when the transaction between taxpayers
and concerning a product intended for industrialization or marketing, set up generator fact
of the two taxes; XII – it is up to the complementary law: a) define their taxpayers; b) provide for tax substitution; c) to discipline the system of compensation of
tax; d) fix, for the purpose of its collection and definition
of the responsible establishment, the place of movement of goods
and the provision of services; e) exclude from the incidence of the tax, in
exports abroad, services and other products than those mentioned in item
X is “a”; (f) provide for cases of credit maintenance,
regarding the referral to another State and export abroad, services
and goods; g) regulate the manner in which, by deliberation
States and the Federal District, exemptions, tax incentives and benefits will be granted
and repealed. h) define fuels and lubricants
on which the tax will apply to a single whatever its purpose, hypothesis
in which the provisions of item X, b; (Included by the Constitutional Amendment
33 of 2001) (See Constitutional Amendment No. 33 of 2001) (i) fix the calculation basis so that the
amount of tax to be included, also in the import from abroad of good, commodity
or service. (Included by the Constitutional Amendment No. 33 of 2001) Paragraph 3 Except for the taxes they deal with
item II of the caput of this article and art. 153, I and II, no other tax may be
focus on energy operations electrical, telecommunications services,
petroleum products, fuels and minerals (Writing by the Constitutional Amendment
No. 33 of 2001) Paragraph 4. In the event of item XII, h, it shall be observed
(Included by the Constitutional Amendment No. 33 of 2001) I – in operations with lubricants and
petroleum-based fuels, the tax on it will be up to the state where consumption occurs;
(Included by Constitutional Amendment No. 33 of 2001) II – in interstate operations, between
taxpayers, with natural gas and its derivatives, and lubricants and fuels not included
in paragraph I of this paragraph, the tax shall be between the States of origin and
destination, while maintaining the same proportionality which occurs in operations with other goods;
(Included by Constitutional Amendment No. 33 of 2001) III – in interstate gas operations
and its derivatives, and lubricants and fuels not included in item
I of this paragraph, intended for non-contributors, the tax shall be borne by the State of origin; (Included
Constitutional Amendment No. 33 of 2001) IV – the tax rates will be defined
by deliberation of the States and District Federal Government, pursuant to § 2, XII, g, with
(Included by the Constitutional Amendment No. 33 of 2001) (a) shall be uniform throughout the territory
may be differentiated by product; (Included by Constitutional Amendment No.
33 of 2001) (b) may be unit specific
measure adopted, or ad valorem, focusing on the value of the transaction or the price
that the product or similar would achieve in a sale under conditions of free competition;
(Included by Constitutional Amendment No. 33 of 2001) (c) may be reduced and restored,
the provisions of art. 150, III, b. (Included by the Constitutional Amendment
No. 33 of 2001) Paragraph 5. The rules necessary for the application
of paragraph 4, including those relating to the calculation and destination of the tax,
shall be established by deliberation States and the Federal District, pursuant to
of § 2º, XII, g. (Included by the Amendment 33 of 2001) Paragraph 6. The tax provided for in item III: (Included
Constitutional Amendment No. 42 of December 19, 2003) I – will have minimum rates set by the
Federal Senate; (Included by the Constitutional Amendment 42 of December 19, 2003) II – may have different rates
according to type and use. (Included Constitutional Amendment No. 42 of December 19, 2003) Section V TAXES OF MUNICIPALITIES Article 156. The Municipalities are responsible for instituting
taxes on: I – urban property and territorial property; II – “inter vivo” transmission to any
title, for consideration, of real estate, by nature or physical accession, and rights
real estate, except for collateral, as well as assignment of rights to its acquisition; III – services of any nature, not
included in art. 155, II, as defined in complementary law. (Wording given by Amendment
No 3 of 1993) IV – (Repealed by the Constitutional Amendment
No 3 of 1993) Paragraph 1 Without prejudice to progressivity in
time referred to in art. 182, § 4, item II, the tax provided for in item I
may: (Writing by the Constitutional Amendment No. 29 of 2000) I – be progressive due to the value of the
immobile; and (Included by the Constitutional Amendment No. 29 of 2000) II – have different rates according
with the location and use of the property. (Included Constitutional Amendment No. 29 of 2000) Paragraph 2. The tax provided for in item II: I – does not affect the transfer of goods
or rights incorporated into the equity of legal entity in the realization of capital,
nor about the transfer of goods or rights merger, incorporation, split-off
or extinction of a legal entity, unless, In such cases, the preponderant activity of the
acquirer is the purchase and sale of these assets or rights, rental of immovable property or
lease; II – the Municipality is responsible for the situation of
good. Paragraph 3. In relation to the tax provided for in
item III of the caption to this article, Supplementary Law:
37 of 2002) I – fix their maximum and minimum rates;
(Wording given by the Constitutional Amendment No. 37 of 2002) II – exclude from its incidence exports
of services abroad. (Included by Constitutional Amendment No. 3 of 1993) III – regulate the form and conditions as
tax exemptions, incentives and benefits shall be granted and revoked.

1 thought on “Constituição Federal em audio – Art. 150 a 156

  1. Constituição Federal em audio – Art. 150 a 156
    Comenta aqui embaixo o que achou da gravação deste video e o que você gostaria que fosse gravado! Obrigado pela ajuda! Compartilhe com seus amigos que estão estudando!

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