Much like in the previous year, a preliminary phase was disputed before the championship proper, in which all teams played against each other twice and the six best teams qualified into the main championship. That phase was to be disputed in the second semester of 1972, by the teams that had been eliminated in that phase in the previous year and the six worst-placed teams in the main championship[3]
The championship proper was divided into two rounds, in which each team played against each other once, and the winner of each round qualified to the Finals.[1][3]
Updated to match(es) played on December 17, 1972. Source: Brfut.blogspot.comBrfut.blogspot.com Rules for classification: 1) points; 2) goal difference; 3) wins; 4) number of goals scored. Notes:
^ abThe result in the December 14 match between Comercial and XV de Piracicaba is not known
Updated to match(es) played on December 17, 1972. Source: Brfut.blogspot.comBrfut.blogspot.com Legend: Blue = home team win; Yellow = draw; Red = away team win.
Updated to match(es) played on May 20, 1973. Source: RSSSF.com Rules for classification: 1) points; 2) goal difference; 3) wins; 4) number of goals scored.
Updated to match(es) played on September 4, 1973. Source: RSSSF.com Rules for classification: 1) points; 2) goal difference; 3) wins; 4) number of goals scored.
Updated to match(es) played on September 4, 1973. Source: RSSSF.com Legend: Blue = home team win; Yellow = draw; Red = away team win.
Finals
The finals would be disputed in an only match, with extra time in case of a tie, and penalties if the tie persisted. However, after Portuguesa's third shot, when Santos led by 2–0, referee Armando Marques mistakenly sounded the whistle, even though there were still two shots left for each team, and there was still the possibility of Portuguesa tying.[4] When the referee realized his mistake, Portuguesa's players had already left the stadium,[5] and in the very same night, the Federation proclaimed both clubs to have won the title.[4]