CONSTITUTION OF BRAZIL
TITLE VI - TAXATION AND BUDGET
CHAPTER I - THE NATIONAL TAX SYSTEM
SECTION I - GENERAL PRINCIPLES
Article 145. The Union, the states, the Federal District and the
municipalities may institute the following tributes:
I - taxes;
II - fees, by virtue of the exercise of police power or for the effective or
potential use of specific and divisible public services, rendered to the
taxpayer or made available to him;
III - benefit charges, resulting from public works.
Paragraph 1 - Whenever possible, taxes shall have an individual character
and shall be graded according to the economic capacity of the taxpayer,
and the tax administration may, especially to confer effectiveness upon
such objectives, with due respect to individual rights and under the terms
of the law, identify the property, the incomes and the economic activities
of the taxpayer.
Paragraph 2 - Fees may not have the assessment basis reserved for taxes.
Article 146. A supplementary law shall:
I - provide for conflicts of competence concerning tax matters between the
Union, the states, the Federal District and the municipalities;
II - regulate the constitutional limitations on the power to tax;
III - establish general rules concerning tax legislation, especially with regard
a) the definition of tributes and their types, as well as, regarding the taxes
specified in this Constitution, the definition of the respective taxable
events, assessment bases and taxpayers;
b) tax liability, assessment, credit, limitation and laches;
c) adequate tax treatment for the cooperative acts of cooperative associations;
d) definition of diferentiated and favorable treatment for micro enterprises and small size enterprises, including special or simplified regimes in the cases of the tax established by article 155, II, of the contributions established by article 195, I and paragraphs 12 and 13, and of the contribution subject of article 239.