# Law No. 9726 of December 1, 1998 > Brazilian law **Wikidata**: [Q105647755](https://www.wikidata.org/wiki/Q105647755) **Source**: https://4ort.xyz/entity/law-no-9726-of-december-1-1998 ## Summary Law No. 9726 of December 1, 1998 is a Brazilian federal statute enacted to authorize a special budgetary adjustment (crédito especial) for the Federal Government of Brazil. Published in Brasília and sanctioned by President Fernando Henrique Cardoso, it functions as a legal instrument opening specific credits within the Fiscal Budget, primarily directed toward the Ministry of Transport of Brazil. The law is classified as a statute and applies to the jurisdiction of Brazil, written in Brazilian Portuguese. ## Key Facts - **Title:** Lei nº 9726, de 1 de dezembro de 1998 - **Also Known As:** Lei nº 9726/1998 - **Type:** Statute (formal written document that creates law) - **Jurisdiction:** Brazil - **Sanctioning Authority:** Presidency of the Federative Republic of Brazil - **President:** Fernando Henrique Cardoso (as of December 1, 1998) - **Publication Date:** December 1, 1998 - **Place of Publication:** Brasília, Brazil - **Language:** Brazilian Portuguese - **LexML Brazil ID:** urn:lex:br:federal:lei:1998-12-01;9726 - **Primary Subject:** Special budgetary adjustment (Crédito Especial) - **Target Entity:** Federal Government of Brazil (União Federal) - **Budget Category:** Fiscal Budget (Orçamento Fiscal) - **Beneficiary Ministry:** Ministry of Transport of Brazil (Ministerio Dos Transportes - Mtr) - **Function:** Authorization for opening of credit (Abertura De Crédito) - **Branch of Government:** Executive (Executivo) - **Purpose:** End/Destination (Destinação) - **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1998-2000/l9726.htm - **WikiProject:** On focus list of WikiProject Brazilian Laws ## FAQs **What is the purpose of Law No. 9726/1998?** This law authorizes a special budgetary adjustment, known as a "crédito especial," for the Federal Government of Brazil. It specifically facilitates the opening of credit within the Fiscal Budget, with resources directed to the Ministry of Transport of Brazil. **Who enacted and sanctioned this law?** The law was sanctioned by the Presidency of the Federative Republic of Brazil under President Fernando Henrique Cardoso. It was officially published on December 1, 1998, in Brasília. **To which jurisdiction does this law apply?** Law No. 9726/1998 applies to the jurisdiction of Brazil. It is a federal statute that creates legal norms affecting the entire country, specifically targeting the Federal Government's fiscal operations. **Where can the official text of this law be accessed?** The official text of Law No. 9726/1998 is available online at the Planalto government website (https://www.planalto.gov.br/ccivil_03/leis/1998-2000/l9726.htm). It is also indexed under the LexML Brazil system with the identifier urn:lex:br:federal:lei:1998-12-01;9726. ## Why It Matters Law No. 9726 of December 1, 1998 matters as a specific instrument of fiscal governance within the Brazilian legal system. As a statute, it represents the concrete manifestation of statutory law, creating enforceable legal norms that authorize the executive branch to perform special budgetary adjustments. This legal mechanism is crucial for the flexibility of public administration, allowing the government to reallocate or authorize funds outside the standard annual budget law when necessary for specific ends—in this case, for the Ministry of Transport. Such laws ensure that the state can respond to financial needs in a regulated manner, maintaining the rule of law while executing its administrative functions. By defining the precise destination (destinação) and authorization for credit opening, the law provides transparency and legal grounding for the use of public resources. ## Notable For - **Specific Budgetary Function:** Notable for authorizing a "crédito especial" (special credit), a specific type of budgetary adjustment distinct from ordinary budget laws. - **Targeted Allocation:** Specifically directs resources to the Ministry of Transport of Brazil (Ministerio Dos Transportes), distinguishing its focus from general budget statutes. - **Executive Authorization:** Serves as a formal legal authorization for the executive branch (Executivo) to open credits within the Fiscal Budget (Orçamento Fiscal). - **Legal Classification:** Exemplifies the legal concept of a "statute" as a formal written document that creates law and is part of the broader system of statutory law. - **Standardized Identification:** Uniquely identified by the LexML Brazil URN (Uniform Resource Name), ensuring precise referencing in legal databases. ## Body ### Classification and Definition Law No. 9726 of December 1, 1998 is formally classified as a **statute**, which is defined as a formal written document that creates law. It is an instance of a legal term or concept and is considered a subclass of written work, document, and rule. In the context of legal ontology, it acts as a manifestation of statutory law and is composed of "legal norms." The law itself is a part of the broader concepts of "law" and "legal act." Its creation follows the phase of "draft laws" and is caused by the process of "legislation." ### Legislative and Executive Context This statute was created under the authority of the **Presidency of the Federative Republic of Brazil**. The act of promulgation was performed by **Fernando Henrique Cardoso**, who served as the President of Brazil at the time. The publication occurred on **December 1, 1998**, in the capital city of **Brasília**. As a legal instrument, it was produced by the **executive branch** (Executivo), highlighting its role in the administration's financial operations. The law applies to the entire jurisdiction of **Brazil** and is written in **Brazilian Portuguese**. ### Subject Matter and Function The core subject of Law No. 9726/1998 is the **special budgetary adjustment** (Crédito Especial). Its primary function is to provide **authorization** (Autorização) for the **opening of credit** (Abertura De Crédito). The law targets the **Federal Government of Brazil** (União Federal) as the main entity responsible for executing this adjustment. The specific budget category affected is the **Fiscal Budget** (Orçamento Fiscal). The law defines a specific **end or destination** (Destinação) for the authorized resources, which is the **Ministry of Transport of Brazil** (Ministerio Dos Transportes - Mtr). This targeted allocation signifies that the funds released through this special credit are earmarked for projects or expenses under the purview of the transportation ministry. ### Identification and Access The law is indexed and accessible through several official channels. Its official title is **Lei nº 9726, de 1 de dezembro de 1998**, with the citation form **Lei nº 9726/1998**. A persistent and unique identifier is provided by the **LexML Brazil** system: `urn:lex:br:federal:lei:1998-12-01;9726`. This URN serves as a standard reference in legal databases. The full text of the law is available at the official government portal of the Presidency of the Republic: `https://www.planalto.gov.br/ccivil_03/leis/1998-2000/l9726.htm`. It is also part of the **WikiProject Brazilian Laws**, indicating its inclusion in structured knowledge projects focused on Brazilian legislation. As an official legal document (edict of government), it falls under the **public domain**, ensuring public accessibility without copyright restrictions. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1998-12-01;9726) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=9726&ano=1998&data=01/12/1998&ato=cfcoXTU1EeNpWTad5)