# Law No. 10123 of December 21, 2000

> Brazilian law

**Wikidata**: [Q105647845](https://www.wikidata.org/wiki/Q105647845)  
**Source**: https://4ort.xyz/entity/law-no-10123-of-december-21-2000

## Summary
Law No. 10123 of December 21, 2000, is a Brazilian federal statute enacted during the presidency of Fernando Henrique Cardoso. Officially titled "Lei nº 10123, de 21 de dezembro de 2000," this legislation addresses supplemental credit allocations, specifically authorizing the opening of supplemental credits for the Federal Government of Brazil.

## Key Facts
- **Full Title:** Lei nº 10123, de 21 de dezembro de 2000
- **Date of Enactment:** December 21, 2000
- **Country of Origin:** Brazil
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Promulgating President:** Fernando Henrique Cardoso
- **Place of Publication:** Brasília, Brazil
- **Legal Classification:** Statute (formal written document that creates law)
- **Jurisdiction:** Federal level, applying to all of Brazil
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 10123/2000
- **Primary Subjects:** Supplemental Credit (Crédito Suplementar), Federal Government of Brazil (União Federal), Destination/Allocation (Destinação), Social Security Budget (Orçamento Da Seguridade Social), Fiscal Budget (Orçamento Fiscal)
- **LexML Brazil ID:** urn:lex:br:federal:lei:2000-12-21;10123
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/l10123.htm
- **Wikimedia Project Focus:** Listed on WikiProject Brazilian Laws

## FAQs

**What is the purpose of Law No. 10123/2000?**
This law authorizes the opening of supplemental credits, which are additional budgetary allocations beyond the original annual budget. It specifically pertains to the Fiscal Budget and the Social Security Budget of the Federal Government of Brazil.

**Who signed Law No. 10123 into effect?**
The law was promulgated by President Fernando Henrique Cardoso, who served as the President of Brazil from January 1, 1995, to January 1, 2003. The act was performed through the Presidency of the Federative Republic of Brazil.

**Where can the full text of this law be accessed?**
The official text is available at the Brazilian Presidency's legislative portal (Planalto), accessible at https://www.planalto.gov.br/ccivil_03/leis/l10123.htm. It is also indexed under the LexML Brazil system with the identifier `urn:lex:br:federal:lei:2000-12-21;10123`.

**What type of legal instrument is this?**
This is a federal statute, which is a formal written document that creates law at the national level in Brazil. As a statute, it serves as a manifestation of statutory law and is part of the broader system of Brazilian federal legislation.

**What budgets and entities does this law affect?**
The law specifically addresses the Fiscal Budget (Orçamento Fiscal) and the Social Security Budget (Orçamento Da Seguridade Social) of the Federal Government of Brazil (União Federal). It deals with the destination/allocation of supplemental credits to these entities.

## Why It Matters
Law No. 10123 of December 21, 2000, represents a specific mechanism of Brazilian public financial management, demonstrating how the federal government adjusts its budgetary allocations through supplemental credits. Enacted at the end of the year 2000, this statute illustrates the executive branch's authority, exercised through the presidency of Fernando Henrique Cardoso, to modify budgetary resources to meet unforeseen needs or reallocate funds within the established fiscal and social security frameworks.

The law's focus on both the Fiscal Budget and the Social Security Budget highlights its comprehensive reach across different aspects of federal spending. As a statute, it carries the full weight of Brazilian federal law and serves as an example of the legislative process in Brazil's presidential system, where such laws are promulgated by the President and published in the capital, Brasília. Its inclusion in the LexML Brazil system and on the WikiProject Brazilian Laws indicates its recognized status as part of the official Brazilian legal corpus, ensuring its accessibility and citability for legal professionals, researchers, and citizens.

## Notable For
- **Budgetary Supplemental Credits:** This law is specifically designed to authorize supplemental credits, making it a key instrument for adjusting the annual federal budget beyond its original allocations.
- **Dual Budget Coverage:** It addresses both the Fiscal Budget and the Social Security Budget, showing its broad applicability across major federal financial categories.
- **End-of-Year Enactment:** The law was enacted on December 21, 2000, near the end of the calendar year, a common time for budget adjustments in government fiscal cycles.
- **Fernando Henrique Cardoso Presidency:** The law was promulgated during the tenure of one of Brazil's most significant modern presidents, who implemented major economic reforms including the Real Plan.
- **LexML Integration:** It is formally indexed in Brazil's LexML system, a semantic web standard for legal documents, ensuring its structured identification and retrieval.

## Body

### Legal Identification and Citation
Law No. 10123 is formally identified by its full title "Lei nº 10123, de 21 de dezembro de 2000" and carries the legal citation "Lei nº 10123/2000." As a federal statute of Brazil, it is classified as an instance of a "statute"—a formal written document that creates law. The law is part of the Brazilian federal legal system and applies to the entire jurisdiction of Brazil. It was written and published in Brazilian Portuguese, the official language of the country.

### Promulgation and Publication
The statute was approved and promulgated by the Presidency of the Federative Republic of Brazil on December 21, 2000, with Fernando Henrique Cardoso serving as the President at that time. The place of publication was Brasília, the federal capital of Brazil since 1960. This promulgation date is significant as it falls within the second term of President Cardoso, who governed from 1995 to 2003. The official text is hosted on the Brazilian Presidency's website at https://www.planalto.gov.br/ccivil_03/leis/l10123.htm.

### Subject Matter and Scope
The law's main subjects, as formally recorded, include:
- **Supplemental Credit (Crédito Suplementar):** The primary mechanism this law authorizes, allowing for additional budgetary allocations.
- **Federal Government of Brazil (União Federal):** The entity to which this law applies, representing the central government of Brazil.
- **Destination/Allocation (Destinação):** Refers to the specific purpose or allocation of the supplemental credits authorized.
- **Social Security Budget (Orçamento Da Seguridade Social):** One of the two main budget categories addressed by this law, covering Brazil's social security expenditures.
- **Fiscal Budget (Orçamento Fiscal):** The other main budget category, covering general government fiscal operations.

### Context within Brazilian Legal System
As a statute, Law No. 10123 represents the manifestation of statutory law in Brazil, which operates as a federal republic with a presidential system. The law fits within the broader context of Brazilian legislation that includes acts, executive orders, and by-laws. Its existence follows the process of draft laws and is caused by legislation as a legal act. Statutes in Brazil, like this one, are generally considered public domain documents, ensuring public accessibility to legal texts.

### Digital and Semantic Integration
The law is assigned the LexML Brazil identifier `urn:lex:br:federal:lei:2000-12-21;10123`, which provides a standardized, machine-readable unique resource name for the legal document. This identifier follows the LexML standard, a semantic web technology designed for legal documents. The law is also tracked within WikiProject Brazilian Laws, indicating its recognition in collaborative knowledge projects focused on Brazilian legislation.

### Connection to Brazilian Federal Structure
The law applies to the entire Federative Republic of Brazil, which consists of 26 states plus one Federal District (Brasília). As federal legislation, it supersedes state or local laws on matters of federal competence, particularly concerning the federal budget and fiscal management. The law's reference to the "Federal Government of Brazil" (União Federal) specifically denotes the central government entity distinct from state and municipal governments.

### Temporal and Political Context
Enacted on December 21, 2000, this law came during a period of significant economic stability in Brazil following the implementation of the Real Plan in 1994, which successfully controlled hyperinflation. President Fernando Henrique Cardoso, who promulgated this law, had been re-elected in 1998 and was serving his second term. The year 2000 also fell within the period of Brazil's military rule from 1964 to 1985, followed by the return to democracy and the promulgation of the 1988 Constitution, under which this law was enacted.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:2000-12-21;10123)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=10123&ano=2000&data=21/12/2000&ato=345MTQq1EMNpWTb36)