# Law No. 2898 of October 5, 1956

> Brazilian law

**Wikidata**: [Q105649601](https://www.wikidata.org/wiki/Q105649601)  
**Source**: https://4ort.xyz/entity/law-no-2898-of-october-5-1956

## Summary
Law No. 2898 of October 5, 1956 is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek. Promulgated and published on October 5, 1956, in Rio de Janeiro, this legislation addresses tax exemptions related to tariffs, import taxes, and consumption taxes, specifically for religious institutions and foreign goods.

## Key Facts
- **Official Title:** Lei nº 2898, de 5 de outubro de 1956
- **Type of Legal Instrument:** Statute (federal law)
- **Date of Promulgation:** October 5, 1956
- **Date of Publication:** October 5, 1956
- **Place of Publication:** Rio de Janeiro, Brazil
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Promulgating President:** Juscelino Kubitschek
- **Jurisdiction:** Federative Republic of Brazil
- **Language:** Brazilian Portuguese
- **LexML Brazil ID:** urn:lex:br:federal:lei:1956-10-05;2898
- **Legal Citation:** Lei nº 2898/1956
- **Primary Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Religious Organizations (Instituição Religiosa), Consumption Tax (Imposto De Consumo), Foreign Goods (Mercadoria Estrangeira), Tax Exemption (Isenção)
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2898.htm
- **Wikimedia Project Focus:** WikiProject Brazilian Laws

## FAQs
**Who signed Law No. 2898 into effect?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek on October 5, 1956.

**What are the main topics addressed by this statute?**
The law focuses on tax exemptions (isenção) concerning tariffs, import taxes, and consumption taxes, particularly as they relate to religious institutions (instituição religiosa) and the importation of foreign goods (mercadoria estrangeira).

**Where was this law originally published?**
The statute was published in Rio de Janeiro, which was the federal capital of Brazil at the time, on the same date it was promulgated.

## Why It Matters
Law No. 2898 of October 5, 1956, represents a specific legislative action within the broader context of Brazilian economic and religious policy during the mid-20th century. Enacted under the administration of President Juscelino Kubitschek—a period known for rapid industrialization and development goals ("50 years in 5")—this statute specifically addressed the fiscal framework surrounding religious organizations. By regulating tax exemptions on tariffs, import duties, and consumption taxes for foreign goods, the law clarified the financial relationship between the state and religious institutions, facilitating the importation of goods for religious purposes. It stands as an example of federal intervention in tax policy to support religious activities within the country.

## Notable For
- **Presidential Promulgation:** Personally enacted by President Juscelino Kubitschek during his developmentalist agenda.
- **Specific Tax Focus:** Specifically targets "Taxa Aduaneira" (Tariff), "Imposto De Importação" (Import Tax), and "Imposto De Consumo" (Consumption Tax).
- **Religious Sector Impact:** Explicitly includes "Instituição Religiosa" (Religious Organization) as a main subject, distinguishing it from purely economic legislation.
- **Historical Capital Publication:** Published in Rio de Janeiro, reflecting the administrative center of Brazil prior to the move to Brasília (which occurred in 1960).

## Body

### Legislative Classification and Identification
Law No. 2898 is classified formally as a **statute**—a written legal document that creates law. It operates within the legal system of the **Federative Republic of Brazil**. The statute's unique identifier within the Brazilian Legal XML system (LexML) is `urn:lex:br:federal:lei:1956-10-05;2898`. Its standard legal citation is "Lei nº 2898/1956."

The legislation is categorized under **WikiProject Brazilian Laws**, indicating its documentation and relevance within structured knowledge projects focused on Brazilian legal history.

### Historical Context and Enactment
The law was **promulgated** on **October 5, 1956**, by the **Presidency of the Federative Republic of Brazil**. The head of state responsible for this action was **Juscelino Kubitschek**, who served as president from 1956 to 1961. Kubitschek's presidency is historically noted for its focus on modernization and infrastructure development. This statute was published simultaneously on the same date in **Rio de Janeiro**, which served as the nation's capital until 1960. The official text of the law is available in **Brazilian Portuguese**.

### Subject Matter and Scope
The primary function of Law No. 2898 is to establish regulations regarding **tax exemptions** (Isenção). The subjects explicitly covered by this statute include:

- **Tariffs (Taxa Aduaneira):** Taxes imposed on imports or exports.
- **Import Tax (Imposto De Importação):** Duties levied specifically on goods brought into the country.
- **Consumption Tax (Imposto De Consumo):** Taxes on the consumption of goods.
- **Religious Organizations (Instituição Religiosa):** Institutions dedicated to religious activities, which are directly affected by the exemption clauses.
- **Foreign Goods (Mercadoria Estrangeira):** Goods originating from outside Brazil, the importation of which is a focus of the law.

The intersection of these subjects suggests the law provides a mechanism for religious institutions to import foreign goods without incurring standard tariffs, import taxes, or consumption taxes.

### Accessibility and Official Sources
The full text of Law No. 2898 is accessible to the public via the official website of the **Presidency of Brazil** (Planalto Palace). The specific URL for the law is `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l2898.htm`. This digital availability ensures transparency and allows for direct consultation of the legal provisions.

### Geopolitical Jurisdiction
The law applies to the entire territory of the **Federative Republic of Brazil** (República Federativa do Brasil), the largest country in South America. At the time of the law's enactment, Brazil was operating under the constitutional framework prior to the 1988 Constitution. The country's official language is Portuguese (specifically Brazilian Portuguese).

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-10-05;2898)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=2898&ano=1956&data=05/10/1956&ato=943g3Z650dNRVTc2e)