# Law No. 3078 of December 22, 1956

> Brazilian law

**Wikidata**: [Q105649749](https://www.wikidata.org/wiki/Q105649749)  
**Source**: https://4ort.xyz/entity/law-no-3078-of-december-22-1956

## Summary
Law No. 3078 of December 22, 1956, is a Brazilian federal statute that modifies provisions of Law No. 2862, specifically altering devices related to the Income Tax Law. Approved by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek, this legal document serves as a formal written manifestation of statutory law within the Brazilian jurisdiction.

## Key Facts
- **Official Title:** Lei nº 3078, de 22 de dezembro de 1956.
- **Legal Citation:** Lei nº 3078/1956.
- **Date of Enactment:** December 22, 1956.
- **Jurisdiction:** Brazil (Federal).
- **Classification:** Instance of a statute (formal written document that creates law).
- **Primary Function:** Modifies provisions of Law 2862 of September 4, 1956 (altering devices of the Income Tax Law).
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Signatory:** Juscelino Kubitschek (President at the time of promulgation).
- **Language:** Brazilian Portuguese.
- **Place of Publication:** Rio de Janeiro (the federal capital at the time).
- **Identifiers:** LexML Brazil ID `urn:lex:br:federal:lei:1956-12-22;3078`.
- **Availability:** Hosted at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3078.htm`.
- **Main Subjects:** Change (Alteração), Income Tax (Imposto De Renda), and Legislation (Legislação).
- **Copyright Status:** As a statute, it is a public domain document under the edict of government doctrine.
- **WikiProject:** Listed on the focus list of WikiProject Brazilian Laws.

## FAQs
**What is the primary purpose of Law No. 3078/1956?**
This law was enacted to modify specific provisions of Law No. 2862, which was passed earlier in 1956. Its main objective is to alter devices within the Income Tax legislation.

**Who signed Law No. 3078 into effect?**
The law was approved by the Presidency of the Federative Republic of Brazil. It was promulgated on December 22, 1956, during the presidency of Juscelino Kubitschek.

**Where was this law officially published?**
The place of publication for this law is listed as Rio de Janeiro. This is historically accurate, as Brasília did not become the federal capital until 1960.

**Is the text of Law No. 3078 copyrighted?**
No, as a statute, it is considered a public domain document. Under the edict of government doctrine, official legal documents like legislative enactments are not subject to copyright, ensuring public access.

**How is this law identified in legal databases?**
It is identified by the LexML Brazil ID `urn:lex:br:federal:lei:1956-12-22;3078` and can be accessed via the official Planalto website. It is also cited legally as "Lei nº 3078/1956."

## Why It Matters
Law No. 3078 matters as a concrete example of the Brazilian legislative process modifying the nation's tax framework during the mid-20th century. By altering the Income Tax Law (Law 2862), it represents the government's ongoing effort to refine fiscal policy and statutory regulations. As a statute, it provides the tangible, written evidence of legal rules that governed financial obligations at the time, ensuring that tax mandates were documented and enforceable. Its status as a public domain document further reinforces the principle of open government, allowing unrestrained access to the legal texts that affect citizens and businesses.

## Notable For
- **Specific Legislative Amendment:** Notable for modifying Law 2862 of September 4, 1956, specifically targeting the Income Tax Law.
- **Presidential Context:** Enacted during the administration of President Juscelino Kubitschek, a key figure in Brazilian history.
- **Historical Geography:** Published in Rio de Janeiro, reflecting the era prior to the transfer of the capital to Brasília.
- **Standardization:** Formally classified as a statute, adhering to the global definition of a formal written document that creates law.
- **Digital Accessibility:** Assigned a persistent LexML identifier and hosted on the official Planalto government portal for long-term reference.

## Body

### Legal Nature and Classification
Law No. 3078 is classified as a **statute**, which is defined as a formal written document that creates law. As a subclass of "written work" and "document," it functions as the manifestation of statutory law. Structurally, it is composed of legal norms and serves as the official record of the legal rules enacted by the government. Like other statutes, it is distinct from abstract legal concepts, serving instead as the concrete instrument through which legislative authority is exercised. In terms of intellectual property, this document follows the "edict of government doctrine," meaning it is in the public domain and not subject to copyright restrictions, ensuring that the laws governing the public are freely accessible.

### Legislative Content and Purpose
The primary subject matter of Law No. 3078 is the modification of existing legislation. Specifically, it alters provisions found in **Law No. 2862 of September 4, 1956**. The focus of these modifications is the **Income Tax Law** (Imposto de Renda). The law is categorized under the main subjects of "change" (Alteração), "income tax," and "legislation" (Legislação). By updating the devices within the tax code, the statute served to adjust the legal framework governing taxation in Brazil during the final weeks of 1956.

### Enactment and Authority
The law was enacted through the legislative process and approved by the **Presidency of the Federative Republic of Brazil**. The determination method for its approval was **promulgation**, which occurred on **December 22, 1956**. At the time of promulgation, the President of Brazil was **Juscelino Kubitschek**. This places the law within the historical context of the Kubitschek administration, which began in 1956 and was marked by significant developmental and political activity in Brazil. The law applies to the jurisdiction of **Brazil**, operating as a federal legal instrument.

### Publication and Identifiers
Law No. 3078 was officially published on **December 22, 1956**. The place of publication is recorded as **Rio de Janeiro**. This detail is historically significant because, while Brazil's current capital is Brasília (established in 1960), Rio de Janeiro served as the federal capital and the seat of government in 1956.

For the purposes of legal citation and digital retrieval, the law has been assigned several standardized identifiers:
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1956-12-22;3078`
- **Legal Citation:** Lei nº 3078/1956
- **Official URL:** The work is available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3078.htm`

### Jurisdiction and Language
The law operates within the jurisdiction of the **Federative Republic of Brazil**. It is written in **Brazilian Portuguese**, the official language of the country. As a federal statute, it holds authority across the Brazilian territory, which is organized as a federal republic comprising 26 states and one Federal District. The law is part of the broader corpus of Brazilian legislation, which is maintained by the state and accessible to the public through official portals.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1956-12-22;3078)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3078&ano=1956&data=22/12/1956&ato=d1cgXUU1EeNRVT44e)
3. LexML Brasil