# Law No. 8732 of November 22, 1993

> Brazilian law

**Wikidata**: [Q105647422](https://www.wikidata.org/wiki/Q105647422)  
**Source**: https://4ort.xyz/entity/law-no-8732-of-november-22-1993

## Summary
Law No. 8732 of November 22, 1993 is a Brazilian federal statute enacted by President Itamar Franco. Its primary purpose is to authorize supplementary credits and budget appropriations for the Fiscal Budget and the Social Security Budget of the Federal Government of Brazil.

## Key Facts
*   **Official Title:** Lei nº 8732, de 22 de novembro de 1993
*   **Date of Enactment:** November 22, 1993
*   **Approving Authority:** Presidency of the Federative Republic of Brazil, specifically President Itamar Franco
*   **Jurisdiction:** Applies to Brazil
*   **Language:** Brazilian Portuguese
*   **Legal Classification:** Instance of a `statute` (a formal written document that creates law)
*   **Place of Publication:** Brasília
*   **Primary Subject:** Authorizes "Credito Suplementar" (Supplementary Credit) and "Abertura De Credito" (Opening of Credit)
*   **Scope:** Pertains to the "Orçamento Fiscal" (Fiscal Budget) and "Orçamento Da Seguridade Social" (Social Security Budget) of the Federal Government of Brazil ("União Federal")
*   **Purpose:** Provides "Reinforcement (Brazilian economy)" ("Reforço") and "authorization" ("Autorização") for budget execution
*   **Legal Citation:** Commonly cited as `Lei nº 8732/1993`
*   **Official Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1993-11-22;8732`
*   **Full Text Availability:** Accessible at `https://www.planalto.gov.br/ccivil_03/leis/1989_1994/l8732.htm`
*   **Documentation:** Listed on the focus list of WikiProject Brazilian Laws

## FAQs
**What is the core function of Law No. 8732/1993?**
This law authorizes the opening of supplementary credits within the federal government's budget. It provides additional funding allocations for specific purposes within the Fiscal Budget and the Social Security Budget for the fiscal year.

**Who enacted this law and when?**
The law was promulgated by the Presidency of the Federative Republic of Brazil, under President Itamar Franco, on November 22, 1993. It was published in Brasília.

**What specific budgets does this law affect?**
The law directly modifies two key federal budgets: the "Orçamento Fiscal" (Fiscal Budget), which covers general government operations, and the "Orçamento Da Seguridade Social" (Social Security Budget), which funds social welfare programs like pensions and healthcare.

**What is the legal nature of this document?**
It is a `statute`, meaning it is a formal written legislative act that creates legal norms. In Brazil's legal system, it is a federal law (`Lei`) that amends the annual budgetary law by reallocating or adding financial resources.

**Where can the complete, official text of this law be found?**
The authoritative full text is published on the official Brazilian government legislative portal, Planalto.gov.br, at the specific URL `https://www.planalto.gov.br/ccivil_03/leis/1989_1994/l8732.htm`. It is also cataloged in the national LexML system.

## Why It Matters
Law No. 8732/1993 is a critical instrument of Brazilian fiscal governance. As a budgetary statute, it operationalizes the government's financial plan by legally authorizing the reallocation or supplementation of public funds. This process is essential for the executive branch to respond to unforeseen expenses, fund priority social programs under the Social Security Budget, or adjust to changing economic conditions during the fiscal year. Its enactment ensures that government spending remains within the legal framework established by the annual budgetary law, maintaining constitutional controls over public finances. By specifically targeting the Social Security Budget, it played a direct role in funding Brazil's social safety net at a time of economic transition in the early 1990s. The law exemplifies the routine but vital legislative mechanism that keeps the federal government financially operational and responsive.

## Notable For
*   **Specific Budgetary Mechanism:** It is a clear example of a "Credito Suplementar" (Supplementary Credit) law, a specific type of statute used to adjust annual budget appropriations.
*   **Dual-Budget Scope:** Notably applies to both the general Fiscal Budget and the dedicated Social Security Budget, highlighting its role in funding core government functions and social welfare.
*   **Historical Context:** Enacted during the presidency of Itamar Franco (1992-1994), a period marked by the implementation of the Plano Real to combat hyperinflation and stabilize the economy.
*   **Part of a Legislative Series:** It is one of many numbered federal statutes (`Lei nº XXXX/1993`) passed in a single year, forming part of the comprehensive body of Brazilian legislation from that period.
*   **Official Documentation:** Its inclusion on WikiProject Brazilian Laws signifies its recognition as a documented and citable piece of the nation's statutory corpus.

## Body

### Legal Classification and Identity
Law No. 8732/1993 is formally classified as a **statute**. In legal and knowledge organization systems, a statute is defined as a formal written document that creates law. This Brazilian law is a specific instance of that global concept. Its primary identifiers are its official number (`8732`) and year (`1993`), and it is universally cited in legal contexts as `Lei nº 8732/1993`. The law's full official title is "Lei nº 8732, de 22 de novembro de 1993". It is a written work and a rule, manifesting as statutory law within the Brazilian legal system. The document is in the public domain as an official government enactment.

### Enactment and Approval
The law was **approved and promulgated by the Presidency of the Federative Republic of Brazil**. The head of state and government at the time of its enactment on November 22, 1993, was **President Itamar Franco**. The act of promulgation (`determination_method: promulgation`) is the final step that transforms the legislative text into an enforceable law. The place of official publication and thus the locus of its legal effect is **Brasília**, the federal capital. The law was published in the *Diário Oficial da União* (Official Gazette of the Union), which is the standard procedure for Brazilian federal statutes to take effect.

### Subject Matter and Scope
The law's core function is budgetary authorization. Its main subjects, as structured in knowledge bases, are:
*   **Credito Suplementar (Supplementary Credit):** This is the primary mechanism. It authorizes the executive branch to open supplementary credits, meaning it increases the amount of money allocated for a specific budget item or program that was originally approved in the annual budget law.
*   **Abertura De Credito (Opening of Credit):** This is a synonymous or closely related term for the act of creating and authorizing new budget credits.
*   **Orçamento Fiscal (Fiscal Budget):** The law amends the budget for the general operations of the federal government, covering administrative costs, investments, and other non-social security expenditures.
*   **Orçamento Da Seguridade Social (Social Security Budget):** The law also amends the budget for Brazil's social security system, which funds retirement pensions, healthcare (SUS), and social assistance programs.
*   **Reeinforcement (Brazilian economy) / Reforço:** The supplementary credits serve as a "reinforcement" or boost to the allocated funds, addressing shortfalls or new priorities.
*   **Federal Government of Brazil / União Federal:** The law's provisions apply exclusively to the federal executive branch ("Executivo"), not to state or municipal governments.
*   **Authorization / Autorização:** The law's essence is to grant legal permission for the Treasury to spend money beyond the original appropriations.

### Documentation and Access
The law has a permanent, stable identifier in Brazil's national legal information system: the **LexML Brazil ID `urn:lex:br:federal:lei:1993-11-22;8732`**. This URN (Uniform Resource Name) ensures unambiguous, persistent referencing. The machine-readable and human-readable full text of the law is **available at the official URL** `https://www.planalto.gov.br/ccivil_03/leis/1989_1994/l8732.htm`, hosted on the *Presidência da República*'s legislative portal. This ensures public access as required by the principle of legality. The law is written in **Brazilian Portuguese** (`pt-BR`), the official language of the jurisdiction.

### Context within Brazilian Legislation
As a federal statute (`Lei`), Law 8732/1993 is part of the hierarchical body of Brazilian law. It derives its authority from the **Constitution of Brazil (1988)**, which establishes the rules for budgetary planning and execution (primarily in Articles 165-169). It functions as a specific, annual adjustment to the **Lei Orçamentária Anual (LOA - Annual Budgetary Law)** for the fiscal year in question. Its creation follows the standard legislative process for budgetary laws, involving proposal by the executive (through the Ministry of Economy/Planning), debate and approval by the National Congress, and final promulgation by the President. It is a "legal norm" (`norma jurídica`) that has direct effect on the federal administration's financial operations.

### Relationship to Knowledge Systems
The law is explicitly linked to the global conceptual class **`statute`**. In structured data, this Brazilian law is an *instance of* that class. The `statute` class itself is noted as being equivalent to `https://schema.org/Legislation` in web ontology standards, meaning this specific Brazilian law can be semantically described using that schema. Its documentation in projects like **WikiProject Brazilian Laws** indicates its inclusion and curation within collaborative encyclopedic efforts focused on national legislation. The law's properties (date, jurisdiction, promulgator, subject) are typical of the structured data used to describe legal acts in knowledge graphs like Wikidata.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1993-11-22;8732)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=8732&ano=1993&data=22/11/1993&ato=1f1QTUq5ENFpWT727)