# Law No. 3103 of February 24, 1957

> Brazilian law

**Wikidata**: [Q105649046](https://www.wikidata.org/wiki/Q105649046)  
**Source**: https://4ort.xyz/entity/law-no-3103-of-february-24-1957

## Summary
Law No. 3103 of February 24, 1957, is a Brazilian federal statute promulgated by President Juscelino Kubitschek that establishes tax exemptions for religious institutions in Foz do Iguaçu, Paraná, specifically regarding tariffs and import taxes. The law was officially published in Rio de Janeiro on February 24, 1957, and remains accessible through Brazil's official legislative portals and LexML digital repository.

## Key Facts
- **Official Title**: Lei nº 3103, de 24 de fevereiro de 1957
- **Promulgated By**: President Juscelino Kubitschek on February 24, 1957
- **Legal Citation**: Lei nº 3103/1957
- **Type**: Federal statute (instance of statute)
- **Jurisdiction**: Federative Republic of Brazil
- **Language**: Brazilian Portuguese
- **Place of Publication**: Rio de Janeiro
- **Publication Date**: 1957-02-24
- **LexML Identifier**: urn:lex:br:federal:lei:1957-02-24;3103
- **Primary Subjects**: Tariff (Taxa Aduaneira), import tax (Imposto De Importação), tax exemption (Isenção), religious organization (Instituição Religiosa), municipality (Municipio)
- **Geographic Focus**: Foz do Iguaçu, Paraná (Estado Do Parana (Pr))
- **Digital Availability**: Full text accessible at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3103.htm
- **Wikimedia Project**: Included in WikiProject Brazilian Laws

## FAQs
**What does Law No. 3103 of 1957 regulate?**
The law regulates tax exemptions for religious institutions, specifically addressing tariffs and import taxes for these organizations operating in Foz do Iguaçu, Paraná. It creates a statutory framework for customs duty and import tax relief targeted at religious entities within a defined municipality.

**Who signed Law No. 3103 and when did it become effective?**
President Juscelino Kubitschek promulgated the law on February 24, 1957, which is also its official publication date. The promulgation method used was standard presidential enactment under Brazil's legislative process.

**Where can I access the original text of this law?**
The complete official text is available at the Planalto Palace website (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3103.htm) and is indexed in Brazil's LexML legislative repository under identifier urn:lex:br:federal:lei:1957-02-24;3103.

**What type of legal instrument is Law No. 3103?**
It is a federal statute, which is a formal written document that creates law and serves as the concrete manifestation of statutory law in Brazil. As a statute, it functions as a subclass of written work, document, and rule within legal classification systems.

**Which specific geographic area does this law apply to?**
The law specifically applies to the municipality of Foz do Iguaçu in the state of Paraná, as explicitly stated in its provisions. This geographic targeting distinguishes it from broader national tax legislation.

## Why It Matters
Law No. 3103 of February 24, 1957, represents a specific policy intervention during the Juscelino Kubitschek administration, which governed Brazil from 1956 to 1961—a period marked by ambitious developmental goals including the construction of Brasília and accelerated industrialization. The law's targeted tax exemptions for religious organizations in Foz do Iguaçu reflect the federal government's practice of using statutory instruments to address localized economic and social policy objectives. Foz do Iguaçu, located at the tri-border area with Argentina and Paraguay, was strategically important for regional integration and development, making the encouragement of religious institutions through tax incentives a component of broader territorial development strategy.

The law matters because it exemplifies how Brazilian federal legislation can combine multiple regulatory domains—customs tariffs, import taxation, religious organization status, and municipal governance—into a single statutory instrument. Its inclusion in the LexML digital repository and WikiProject Brazilian Laws ensures its preservation and accessibility for contemporary legal research, demonstrating Brazil's commitment to open government principles where official legal documents remain in the public domain. As a statute, it operates as a foundational element of Brazil's legal framework, providing the written evidence of legal rules that govern tax exemptions and customs duties for specific entities.

Furthermore, the law's specificity to religious institutions highlights the intersection of fiscal policy and religious freedom in Brazil's legal system, acknowledging the role of religious organizations in social services and community development. The geographic limitation to Foz do Iguaçu suggests a pilot program or targeted development initiative, a legislative technique frequently employed to test policies before potential broader implementation. For researchers studying Brazilian administrative law, tax policy history, or the JK presidency, this statute serves as a primary source document illustrating the granular approach to governance during a transformative period in Brazilian history.

## Notable For
- **Targeted Geographic Scope**: Applies exclusively to the municipality of Foz do Iguaçu in Paraná, rather than statewide or national application
- **Specific Beneficiary Class**: Restricts tax exemptions specifically to religious organizations (Instituição Religiosa)
- **Dual Tax Relief**: Addresses both customs tariffs (Taxa Aduaneira) and import taxes (Imposto De Importação) simultaneously
- **Presidential Prominence**: Promulgated by Juscelino Kubitschek, a historically significant president who built Brasília and pursued rapid modernization
- **Digital Preservation**: Assigned a permanent LexML URN identifier (urn:lex:br:federal:lei:1957-02-24;3103) for reliable citation and access
- **Wikimedia Integration**: Formally included in WikiProject Brazilian Laws, ensuring ongoing documentation and cross-referencing within collaborative knowledge platforms
- **Publication Heritage**: Published in Rio de Janeiro, which served as Brazil's capital until 1960, making it a product of the pre-Brasília federal administrative era
- **Statutory Classification**: Classified as a statute, making it part of a formal legal category that includes acts, executive orders, and by-laws as manifestations of statutory law

## Body

### Legal Identity and Classification
Law No. 3103 of February 24, 1957, is formally identified in Brazil's legislative system as a federal statute, which represents a formal written document that creates law. As an instance of "statute," it belongs to a legal classification that encompasses acts passed by legislatures, executive orders, and by-laws. The law carries the official title "Lei nº 3103, de 24 de fevereiro de 1957" and is cited in legal references as "Lei nº 3103/1957." Its statutory nature positions it as a subclass of written work, document, and rule within legal taxonomy systems. The law is composed of legal norms and functions as part of the broader concepts of law and legal act in Brazilian jurisprudence. Its creation followed draft law procedures and was caused by the legislative process culminating in presidential promulgation.

### Promulgation and Administrative Origin
President Juscelino Kubitschek promulgated Law No. 3103 on February 24, 1957, using the standard determination method of presidential promulgation under Brazil's constitutional framework. The promulgation occurred at the Presidency of the Federative Republic of Brazil, with the official act recorded on the same date as the law's publication. This legislative output forms part of Kubitschek's presidential portfolio from his term spanning 1956 to 1961, a period characterized by the "Target Plan" (Plano de Metas) and the construction of the new capital, Brasília. The law's enactment date places it early in his administration, specifically within the first year of his developmentalist presidency.

### Geographic and Jurisdictional Specificity
The law applies to the jurisdiction of Brazil at the federal level but contains explicit geographic limitations. Its provisions target the municipality of Foz do Iguaçu, located in the state of Paraná, as stated in the main_subject qualifiers. This geographic targeting appears in the statutory text as "Foz Do Iguaçu (Pr)" and "Estado Do Parana (Pr)," establishing clear territorial boundaries for the tax exemptions. Foz do Iguaçu's location at the tri-border region with Argentina and Paraguay made it a strategic area for customs and trade policy during the 1950s. The law's municipal-level focus demonstrates Brazil's federal system in action, where national legislation can address sub-state administrative units directly.

### Subject Matter and Regulatory Scope
The statute addresses multiple interconnected policy domains centered on tax policy for religious institutions. Its main subjects include:
- **Tariff (Taxa Aduaneira)**: Customs duties applicable to imported goods
- **Import Tax (Imposto De Importação)**: Federal taxes on imported products
- **Tax Exemption (Isenção)**: The mechanism providing relief from the above taxes
- **Religious Organization (Instituição Religiosa)**: The specific class of beneficiaries
- **Municipality (Municipio)**: The administrative level at which the law operates

The combination of these subjects indicates a comprehensive approach to granting customs and import tax relief to religious entities within the designated municipality. The law functions as a manifestation of statutory law specifically in the domain of tax and customs regulation.

### Digital Accessibility and Preservation
Law No. 3103 benefits from modern digital preservation efforts through multiple Brazilian government platforms. The full text is available at the official URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3103.htm, hosted by the Planalto Palace (the official workplace of the President of Brazil). This accessibility aligns with the public domain status of statutes in Brazil and the United States, where official legal documents are not subject to copyright restrictions under the edict of government doctrine. The law is indexed in the LexML Brazil repository with the persistent identifier urn:lex:br:federal:lei:1957-02-24;3103, following the URN:Lex standard for legislative metadata. This digital curation ensures the statute remains discoverable and citable in perpetuity.

### Historical and Administrative Context
The law was published in Rio de Janeiro, which served as Brazil's federal capital from 1763 until April 21, 1960, when Brasília officially became the capital. This publication location marks the statute as a product of the pre-Brasília administrative era. The law's language is Brazilian Portuguese, the official language of Brazil since independence in 1822. As part of the 1950-1969 legislative cohort, it represents mid-20th century Brazilian lawmaking during a period of rapid economic growth and modernization. The statute's inclusion in WikiProject Brazilian Laws indicates its recognition as a document of ongoing legal and historical interest, warranting continued documentation and analysis within collaborative knowledge projects.

### Technical Identifiers and Authority Control
The law is cataloged through multiple authority control systems. Its LexML URN (urn:lex:br:federal:lei:1957-02-24;3103) provides a standardized digital identifier. The legal citation format "Lei nº 3103/1957" follows Brazilian legislative citation conventions. These identifiers facilitate precise referencing in academic research, legal practice, and administrative proceedings. The law's metadata includes references dated January 28, 2021, and February 17, 2021, indicating recent verification and cataloging efforts by Brazilian legislative information systems.

### Relationship to Broader Legal Framework
As a statute, Law No. 3103 functions within Brazil's hierarchical legal system, where federal laws apply nationwide but may contain specific geographic provisions. The law's focus on tax exemption for religious organizations intersects with Brazil's constitutional principles regarding religious freedom and the secular state's relationship with religious entities. The statute's customs and import tax provisions operate within the broader context of Brazil's foreign trade policy and tariff regulations, which during the 1950s were managed through a complex system of import licensing and foreign exchange controls typical of import-substitution industrialization strategies.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-02-24;3103)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3103&ano=1957&data=24/02/1957&ato=aa8EzaU5UMNRVTfba)