Carta/Manifesto São João del-Rei, Tiradentes e Ouro Preto: Ser nobre é ter identidade (ODS) | Por uma Matriz de GMI-Governança Multidimensional Integrada parametrizável: ICMS MG/IBS/Português
Technical Opinion / Manifesto

Local Sociocultural Databases/Inventories | Collaborative Network Pro-2030 Agenda/SDGs
ICMS IEPHA MG/FJP/IPHAN Model | National Master Plan/Matrix
WSIS / UN-ITU Global Track (Geneva/Tunis/2026) • Project ID 17824308093412720
June 01, 2026

Introduction and Context

This technical subsidy addressed to the Management Committee of the Goods and Services Tax (CGIBS) presents strategic considerations and proposals for the formulation of integrated public policies. It encompasses Culture, Heritage, Education, Public Safety, and the Environment, aimed at redefining local and global value chains through available technological innovations, institutional frameworks, and multilateral cooperation mechanisms.

Amid the ongoing debate regarding the transition of the ICMS Patrimônio Cultural-MG (State Cultural Heritage Tax Incentives Framework)—traditionally managed by the State Institute for Historical and Artistic Heritage of Minas Gerais (IEPHA-MG) and the João Pinheiro Foundation (FJP)—into the new national Goods and Services Tax (IBS) under the CGIBS, this document proposes a governance architecture anchored in the solid, decades-long socio-scientific research-action methodologies developed within the historical axis of Minas Gerais. This framework utilizes unbundled techno-scientific-social indicators, unified target matrices, and performance metrics that historically guaranteed automatic, council-audited resource distribution to fundamental local initiatives and actors.

The undeniable legal window preventing this fiscal transition from resulting in a centralized regression lies within the upcoming regulation of municipal IBS distribution criteria by the CGIBS. Incorporating this proven inductive framework into the new tax architecture is paramount. The absolute excellence of the ICMS-MG model under the redistribution guidelines of the pioneering Lei Robin Hood (State Law No. 13,803/2000) has proven to be the most efficient public policy inductor in Brazil. Over three decades, it scaled from fewer than 10 participating municipalities to over 840 integrated cities (98.47% of the state and 15.32% of Brazil), generating the most comprehensive sociocultural database for sustainable funding in the world.

Through the Multidimensional Integrated Governance (GMI) model, "earning by performance" becomes the core rule for all municipalities. It transforms open data organization into automated revenue to identify, inventory, evaluate, and scale best practices while solving real urban issues.

It is imperative to understand the rules of the contemporary digital arena. Municipalities must organize their territories around clear, data-driven governance indicators. Implementing the GMI architecture via the central gov.br platform will automate administrative processes, secure politico-financial stability, and transform social indicators into institutional credibility and legal safety.

The system automates performance metrics and generates objective scientific reports required by the CGIBS, securing each municipality’s fiscal share without bloating local government or relying on expensive external consultancies. It embeds a nationally proven methodology—the indutive legacy of the ICMS-MG/FJP—directly into the unifed infrastructure of the Federal Government via gov.br.

Under this active transparency model, Municipal Councils hold deliberative autonomy to validate ecosystem data using qualified electronic signatures. Meeting verified targets triggers the automated disbursement of funds directly to local sector-specific funds, completely safeguarding federalist municipal autonomy (Article 182 of the Brazilian Constitution). Local Master Plans will operate in harmony with the national Source Code (Código Fonte-Mãe). The digital ecosystem does not dictate municipal management; it provides the techno-scientific tools and legal security for territories to fulfill their local vocations under strict sovereignty. Instead of imposing administrative sanctions, the system rewards best practices: integrated, active digital inventories increase institutional trust, facilitating the attraction of public amendments, international partnerships, and direct investments.

The Territorial Axis of Minas Gerais

São João del-Rei, Tiradentes, and Ouro Preto are not merely neighboring locations; they represent the heart of Baroque heritage and historical identity in Brazil. Extensive academic research and territorial data tracking these cities can guide the connectivity of economic-social technologies operated in decentralized networks. Evidence proves that isolated, non-localized public planning lacks the structural resilience of the unified ICMS/IEPHA-MG, João Pinheiro Foundation (FJP), and IPHAN/MG frameworks, which bind local, state, and federal levels together.

This document mobilizes the collective intelligence of these long-term public investments to replicate verified fiscal models derived from the ICMS-MG. It advocates for localized sociocultural databases connected to a GMI matrix and National Master Plan Templates (PDNM) aligned with the Estatuto da Cidade (Statute of the City), Human Development Index (HDI), ESG standards, and the UN Sustainable Development Goals (SDGs) of the Agenda 2030. This architecture scales a precious Brazilian methodological heritage nationally while preventing institutional memory erasure or the dismantling of a mature public safety net.

Official Petitions to the CGIBS:

1. The inclusion of an inductive clause within the IBS regulation that conditions municipal tax quotas on verified local databases/inventories, validated by respective Municipal Councils and parametrized by a National Master Plan Template (PDNM)—the digitized national version of the IEPHA/FJP methodology, aligned with the Statute of the City, HDI, ESG, and the UN SDGs, ensuring structural auditability, equity, and public policy mainstreaming.
2. The immediate creation of a Technical Working Group comprising the expertise of the ICMS-MG/IEPHA/FJP/IPHAN and organized civil society to implement the parametrization of this matrix within the federal gov.br software architecture by 2027. This framework must integrate with the Federal Transparency Portal, the SIOP, and formal social accountability returns, funneling data back into an open-source Big Data Co-management engine. Traditional social networks (e.g., Instagram) do not generate institutional memory or structured datasets.
3. The institution of the "Brazilian Cultural Heritage Cities Seal" and the "National Heritage in Danger List" as active fiscal induction instruments tied to tax distribution, mirroring models previously submitted to the OCBPM.
4. The formal assessment and integration of the efficient public policy evidence and grievances recorded in this Letter/Manifesto as a foundational technical subsidy for the ultimate statutory regulation of the IBS.

The Core Logic of Multidimensional Integrated Governance (GMI)

The ICMS-MG architecture is not merely a successful sociocultural policy; it is a highly sophisticated territorial protection engine and a results-based management model. It unifies techno-scientific, social, economic, cultural, and environmental parameters into a singular technical decision matrix. Under this model, fiscal allocation is conditioned upon a strict performance lifecycle: action \(\rightarrow \) verification \(\rightarrow \) accounting compliance of previous datasets \(\rightarrow \) metric-based scoring \(\rightarrow \) future planning \(\rightarrow \) capacity building.

It operates as an active preservation manifesto, transforming measurable field action into strategic revenue, bridging private investment, international financing, and professional public administration. The FJP calculates the official indices for this globally unique ecosystem.

The outright elimination or unprincipled mitigation of the ICMS-MG framework during the tax transition toward 2033 poses an extreme socio-political risk. Silencing this accumulated jurisprudence would dismantle verified institutional arrangements, erase an ethical economic infrastructure, and cause unprecedented territorial regression. Public frameworks, once dismantled, can take decades to rebuild. It is legally imperative to safeguard municipal financial autonomy, in full compliance with Articles 156-A and 158 of the Federal Constitution, ensuring the seamless transition of inductive criteria from the classic ICMS to the contemporary IBS context.

To guarantee total compliance, the CGIBS must embed these algorithmic parameters directly into the federal gov.br base engine. Once configured, compliance shifts from a local political choice to an automated technical requirement, shielding mayors from municipal budgetary conflicts. Under the guidelines of Enabling Law No. 227/2026, the CGIBS must absorb these solutions, expanding the logic of cultural heritage, sports, safety, and environmental indexing to the entire spectrum of municipal public administration via a Universal Progressive Incorporation Clause.

Scaling the ICMS-MG Model to the National IBS Architecture & E-Gov

The Protagonism of Municipal Councils representing local communities

To operationalize this matrix, the incentive mechanisms built by the ICMS-MG + IEPHA + FJP + IPHAN + National Master Plan Template + Local Databases must interface directly with contemporary Digital Government (e-Gov) parameters. The statistical formulas developed by the FJP will serve as the administrative blueprint, utilizing decentralized state structures as parametric hubs. Tax distribution ceases to be a bureaucratic ritual and becomes data-driven, guided by real-time metadata from the territory.

To enforce strict anti-corruption guardrails, fiscal disbursements are conditioned upon autonomous validation by local inspection bodies and civil society, utilizing the historical experience of Ouro Preto-MG as a primary benchmark. Supplementary IBS frameworks must mandate the deliberative protagonism of paritarily governed local councils. This engineering finds empirical verification in Ouro Preto's Casa dos Conselhos (House of Councils), which has successfully unifed and professionalized over 30 active local councils for 19 years, demonstrating that structured social participation acts as a vital equilibrium point for mayors managing transparent budgets.

This technical framework prevents statistical manipulation or fraud. Legal locks will mandate that IBS revenues designated for transversal policies are funneled directly into finalistic sector funds managed paritarily, legally blocking clientelism, political resource withholding, and individual rent-seeking during and after the fiscal transition. The Intersectoral Network of Deliberative Municipal Councils (CMPC, COMAM, CME, CMS, CONSEG, COMTUR, among others) stands as the sovereign, inalienable instance of local validation. Council certification will be fully digitized via official gov.br high-level electronic credentials (Silver/Gold levels).

Administrative Optimization & Parametric Software Architecture via gov.br

Centralizing on the Core Source Code: PDNM (National Master Plan Template)

Adopting multidimensional digital inventories shifts the administrative burden of traditional auditing onto active, local, bottom-up transparency. This model dramatically reduces procedural bottlenecks, central bureaucratic friction, and federal expenditure on top-down oversight. By empowering local endpoints with open, verifiable tracking tools, the Federal Government optimizes state efficiency via distributed governance. Brazil possesses the complete tech stack required to implement national standardization with local parametric customization, leveraging existing infrastructures such as gov.br, the ConectaGOV interoperability network, MUNIC (IBGE) databases, SIOP/SOF, the Federal Transparency Portal, and IPEADATA.

Embedding this framework within the core architecture of gov.br across all 5,570 municipalities is a highly viable process endorsed by federal digital government blueprints. The software platform operates precisely like the Receita Federal (Brazilian Federal Revenue engine): the core algorithm is universally unified, while local variables adapt to the sovereignty and specific attributes of each territory. Brazil is an international benchmark in e-Gov, ranking in the Top 10 global Digital Government index of the OECD and maintaining a maximum maturity score (\(0.986\)) on the World Bank’s GovTech Maturity Index.

Because the underlying source code is completely unified across the network, the system eliminates redundant software development, unifies cybersecurity protocols, and automatically generates real-time data graphics, impact evaluation matrices, and scientific indicators. If individual states lack the advanced institutional maturity of Minas Gerais, the national network remains completely stable: the gov.br platform deploys the verified intelligence of the IEPHA-MG/FJP framework as the default regulatory fallback algorithm (fallback mechanism), ensuring automated, council-validated territorial reporting across the nation.

Transversality of the ICMS Methodology: Interconnecting with Autonomy

The GMI proposes the national expansion of this methodology to all essential dimensions of human and urban development, aligning local output with the HDI, ESG criteria, and the UN SDGs into an integrated open-data network (Big Data for Co-management).

This model of conditioning public financing on active, paritarily governed councils is already a successful legal reality across 100% of Brazilian municipalities via the Ministry of Health and the SUS (Unified Health System), where federal healthcare quotas depend strictly on active Municipal Health Councils. The GMI scales this exact operational intelligence to all areas of the IBS through the Intersectoral Network of Deliberative Councils:

1. Culture & Cultural Heritage Framework: National implementation of the Minas Gerais scoring methodology for active safeguarding, digital sociocultural inventories, and archive preservation. IBS resource induction is linked to the metrics of the National Culture Plan (PNC), unifying municipal, state, and federal targets into a single digital delivery ledger (SDGs 4, 8, 11, 13, 16, 17).
2. Tourism & Territorial Identity: The creation of the "Brazilian Cultural Heritage Cities Seal" via the OCBPM (Organization of Brazilian World Heritage Cities) to officially validate territories with absolute national identity relevance, distinct from standard UNESCO parameters. This sovereign accolade protects municipalities vulnerable to recurring economic shocks that may lack the resources to satisfy complex Parisian administrative criteria but hold deep historical significance (SDGs 4, 8, 10, 11, 12, 13, 17).
3. Urban Planning & Housing: The official institution of the "National Heritage in Danger List"—inspired by the 1972 UNESCO Convention—acting as an expedited legal tool to halt aggressive real estate interventions that threaten local architectural identity, operationalized via the National Master Plan Template (SDGs 1, 4, 5, 10, 11, 13, 16, 17).
4. Education, Health, & Sports: Indexing IBS fiscal distribution to strict local indicators of infrastructure quality and managerial performance. Universities and Research Centers must route publicly funded theses, dissertations, and scientific data directly into the municipal co-management engine. Educational indices will enforce automated compliance with the National Education Plan (PNE), while health data remains bound to the National Health Plan (PNS), unifying federative responsibilities (SDGs 3, 4, 5, 9, 10, 11, 13, 16, 17).
5. Social Assistance, Human Rights, & Food Security: Mapping local social vulnerabilities by integrating the national Cadastro Único with GMI metadata. The platform absorbs indicator trackers from the National Social Assistance Plan (SUAS), the National Food and Nutritional Security Plan, the National Care Plan, and human rights frameworks. This setup tethers automated IBS financing to the real execution of protective targets, shielding vulnerable demographics from political descontinuity and electoral clientelism. Council resolutions generate encrypted audit reports transmitted directly to State Courts of Auditors (TCE-MG) and the CGIBS (SDGs 1, 2, 3, 5, 8, 10, 11, 13, 16, 17).
6. Science, Technology, & Environment: Real-time data tracking of localized technological innovations, environmental guidelines, municipal ecosystem metrics, and sustainable transitions (ESG) tied to the SDGs. This metrification shields environmental assets, climate targets, and local laws from political transitions. The software engine managing Council deliberations interfaces directly with official gov.br APIs, providing absolute legal validity and preventing historical data erasure by shifting political regimes (SDGs 4, 6, 7, 9, 11, 12, 13, 15, 16, 17).
7. Transversal Public Administration Segments: Methodological flexibility ensuring the progressive incorporation of housing, labor, civil public safety, and infrastructure sectors. Any new administrative area added automatically inherits the same code architecture of auditable goals and open data validation, ensuring the IBS functions as the definitive engine for a human-results-oriented state without fracturing existing resources (SDGs 1, 4, 5, 8, 10, 11, 13, 16, 17).
8. The GMI-Urban Axis (Municipal Master Plans with GMI Technical Directives): Since urban master plans fall under strict municipal jurisdiction (Article 182 of the Constitution), territories can voluntarily adopt standardized federal GMI directives with custom local chapters to curb unchecked real estate speculation over protected landscapes. This axis is backed by the extensive historical urban planning expertise of the João Pinheiro Foundation (FJP) in São João del-Rei, Tiradentes, and Ouro Preto. This template avoids administrative paperwork: because the conceptual base is pre-configured within the core software, local leaders bypass generic text writing and deploy resources directly into local projects guided by SDGs/ESG indicators and Global Heritage Charters (SDGs 3, 4, 6, 7, 8, 9, 10, 11, 12, 13, 15, 16, 17).

The structural modernization of Brazilian taxation must not neutralize decentralized fiscal intelligence or erase historical milestones of federalist autonomy. Just as Brazil leads globally through innovative digital ecosystems like the Law of Access to Information (LAI), Pix, and Electronic Voting Systems, the nation possesses the complete technical capacity to spearhead results-based governance via the GMI matrix.

In 2026, the country possesses the precise digital framework to scale the IEPHA/FJP logic: gov.br for council validation, ConectaGOV for system interoperability, SIOP for budget tracking, and MUNIC for baseline metrics. The imminent risk of the IBS transition lies in erasing the inductive philosophy of the ICMS-MG—which penalizes administrative omission and rewards efficiency—potentially leading to territorial deregulation.

To prevent this, the mechanics of the ICMS-MG must be linked to federal digital platforms and fed by local databases where real needs occur. Inspired by the WHO’s Surgical Safety Checklist (Gawande, 2009), which slashed medical errors by 47% by bringing the discipline of aviation checklists to medicine, the GMI establishes itself as a high-reliability protocol designed to turn the IBS into the most powerful inducer of administrative efficiency and open transparency in the world.

Social Returns and Integrated Accountability

Every public resource allocated to research projects, universities, international congresses, publications, and cultural initiatives must mandate the structured return of generated datasets to a permanent, public digital sphere. Public funding compliance must remain strictly tied to open documentation of social benefits and deliveries within a unifed data architecture, transforming traditional bureaucratic obligations into live repositories of shared knowledge and community memory.

The complete operational viability of this premise is empirically demonstrated by the 43-year research-action and inventory methodology of the NGO Atitude Cultural (since 1983) and the development of the pilot project São João del-Rei, Tiradentes, and Ouro Preto Transparentes (a collaborative sociocultural database aligned with the UN Agenda 2030/SDGs). Operated with low administrative overhead and accumulating 26 years of digital optimization, this model connects local voices and records directly to global arenas.

This technology social, approved by the Ministry of Culture (MinC), has represented Brazil in prominent international forums, including the I and II Preparatory Meetings for the UN World Summit on the Information Society (WSIS/Geneva) under the project "The city we dream of is the one we can build: São João del-Rei Transparent", and was officially classified as a "Good Practice" (BRA059-12) by UN-Habitat and the Dubai Municipality (2012). Furthermore, it has achieved presentation chancellors at the ILO, ICOMOS, ILLA, and scientific congresses across Argentina, Spain, Portugal, and Brazil. The structural architecture of this pilot platform indexation encompasses:

Homepage | The Project | The City | Cultural Agenda with Historical Event Logs (since 2000) | Best Practices | Top Products & Services | Municipal Councils | Leadership & Mecenat | Government & Non-Governmental Organizations (NGOs) | Publications | Research | Legislation | Campaigns | Ombudsman | Citizen Registration/Contact Channels, among other nodes.

This ecosystem is fully synthesized within the pioneering hypermedia interactive book "Ser nobre é ter identidade" (To be noble is to have identity), a dynamic repository updated via real-time territorial collaboration and embedded with thousands of connected items via QR Codes and hyperlinks, officially launched in Brazil, Portugal, and Spain.

This model proves that public administration excellence does not depend on bureaucratic complexity, but on the coordinated execution of simple, replicable, and auditable processes. It is a living, cross-sector digital framework that connects tax allocation directly to preservation targets validated by the community across municipal, state, and federal levels. The GMI establishes itself as a rigorous governance protocol designed to address structural state dysfunctions responsibly.

By combining Artificial Intelligence and the GMI architecture, the nation can harmonize cooperative federalism with parametric human, scientific, and technological indicators. It builds community intelligences rooted in Human Rights and global goals, bypassing technocratic fallacies to accelerate public management exponentially. This technical assessment is submitted to legislative, executive, and auditing bodies across all federative spheres, establishing the ICMS IEPHA/FJP model—acclaimed as a premier technology social—as the baseline for a new era of Brazilian public administration: unified, democratic, and transparent. This Letter/Manifesto is submitted for institutional integration and deployment within the national federative debate.

Brazil has the technical potential, institutional maturity, and sovereignty to lead this historical transition, solidifying the visions established at the dawn of the WSIS journey. Recording this trajectory within official spheres establishes an immediate sense of urgency for the public power to mobilize, anchor, and safeguard this technology social internally, ensuring that the country maintains its global digital pioneering position and that the fiscal intelligence of the IEPHA/FJP is preserved during the tax transition.

To be noble is to have identity / Cidades Transparentes — Collaborative Network for the Agenda 2030
For a living sociocultural database that maps, connects, records, and shares best practices, local products, and municipal public policies under global parameters. A digital meeting space where communities store, narrate, and manage their own memory, territory, and identity.

The city we dream of is the one we can build.
The country we dream of is the country we can build.

Alzira Agostini Haddad
Author and manager of the Portal/Database/Sociocultural Inventory: São João del-Rei, Tiradentes, and Ouro Preto Transparentes | Collaborative Network Pro-Agenda 2030
Author of the Hypermedia Book/e-book: "Ser nobre é ter identidade" / Sociocultural Inventory Database launched in Brazil, Portugal, and Spain

Note: Letter/Manifesto forwarded to committed leaders at municipal, state, federal, and international levels—with official technical submission registered on the global WSIS Stocktaking platform of the United Nations (UN/ITU) under Project ID 17824308093412720 for the WSIS Forum 2026 in Geneva. (Em Português)

* English version generated via Gemini AI as part of the GMI digital ecosystem workflows