# Law No. 3105 of March 2, 1957 > Brazilian law **Wikidata**: [Q105649055](https://www.wikidata.org/wiki/Q105649055) **Source**: https://4ort.xyz/entity/law-no-3105-of-march-2-1957 ## Summary Law No. 3105 of March 2, 1957 is a Brazilian federal statute that regulates customs tariffs, import taxes, and tax exemptions for religious institutions. It is a formal legal document classified under the broader category of statutory law and remains a key instrument in Brazil's fiscal and customs policy framework. ## Key Facts - **Official Title:** Lei nº 3105, de 2 de março de 1957 - **Country of Origin:** Brazil - **Date of Publication:** March 2, 1957 - **Place of Publication:** Rio de Janeiro - **Legal Type:** Statute (formal written document creating law) - **Instance Of:** Legislation, statutory law - **Main Subjects:** - Tariff ("Taxa Aduaneira") - Import Tax ("Imposto De Importação") - Religious Organization ("Instituição Religiosa") - Consumption Tax ("Imposto De Consumo") - Tax Exemption ("Isenção") - **Approved By:** Presidency of the Federative Republic of Brazil - **President at Time of Approval:** Juscelino Kubitschek - **Legal Identifier:** LexML Brazil ID: `urn:lex:br:federal:lei:1957-03-02;3105` - **Legal Citation Format:** Lei nº 3105/1957 - **Language of Record:** Brazilian Portuguese - **Full Text Available At:** [Presidência da República - CCIVIL](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3105.htm) - **Classification:** Part of the WikiProject Brazilian Laws ## FAQs **What is the subject of Law No. 3105 of March 2, 1957?** The law governs customs tariffs, import taxes, and tax exemptions, particularly for religious institutions. It also addresses consumption taxes and related fiscal policies within Brazil's import regime. **Who approved Law No. 3105, and when?** It was approved by the Presidency of the Federative Republic of Brazil on March 2, 1957, under President Juscelino Kubitschek. **What is the legal status of this law?** It is a federal statute (lei) in Brazil, classified as a formal legal document that creates statutory law. It is part of Brazil's customs and fiscal legal framework. **Where can the full text of the law be accessed?** The official text is available at the Brazilian government's legal database via [this link](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3105.htm). **What is the official citation for this law?** The standard legal citation is Lei nº 3105/1957. **What is the language of the law?** The law is written in Brazilian Portuguese. **What jurisdiction does this law apply to?** It applies to the Federative Republic of Brazil. **What legal concepts does this law regulate?** It regulates customs tariffs, import taxes, consumption taxes, and tax exemptions, particularly for religious organizations. ## Why It Matters Law No. 3105 of March 2, 1957 plays a foundational role in Brazil's customs and tax system. It establishes the legal framework for import duties and tax exemptions, particularly benefiting religious institutions, which are granted specific fiscal privileges under Brazilian law. This law contributes to the regulation of Brazil's foreign trade and internal tax policy, influencing both economic and religious dynamics. Its provisions continue to impact how customs duties are calculated and how religious entities interact with Brazil’s fiscal system. ## Notable For - **Historical Significance:** One of the key mid-20th century customs and tax laws in Brazil. - **Religious Tax Exemptions:** Codifies specific tax exemptions for religious institutions, reflecting Brazil's constitutional and cultural values. - **Legal Classification:** Recognized as a formal statute under Brazilian statutory law. - **Persistent Relevance:** Despite its age, it remains partially applicable in Brazil’s legal framework for customs and import taxation. - **Multifaceted Tax Scope:** Regulates tariffs, import taxes, and consumption taxes under a single legislative instrument. - **Digital Availability:** Fully accessible online through official government legal databases. - **LexML Identifier:** Integrated into Brazil’s official legal data systems with a persistent URN identifier. ## Body ### Legal Identity and Classification Law No. 3105 of March 2, 1957 is a Brazilian federal statute (lei) that falls under the category of statutory law. As a formal legal document, it is classified as a written work, rule, and legal act. It is part of the broader Brazilian legal system and is recognized by structured legal data systems such as LexML Brazil, which assigns it the identifier `urn:lex:br:federal:lei:1957-03-02;3105`. The law is categorized under the following legal concepts: - Tariff ("Taxa Aduaneira") - Import Tax ("Imposto De Importação") - Religious Organization ("Instituição Religiosa") - Consumption Tax ("Imposto De Consumo") - Tax Exemption ("Isenção") Its legal citation is Lei nº 3105/1957, and it is written in Brazilian Portuguese. ### Legislative Context and Approval The law was approved by the Presidency of the Federative Republic of Brazil on March 2, 1957. At the time of promulgation, the President of Brazil was Juscelino Kubitschek, who oversaw its enactment. The law was published in Rio de Janeiro, which was the national capital at the time. It is part of the broader corpus of Brazilian federal legislation and is accessible through official government legal repositories, including the [Presidência da República legal database](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3105.htm). ### Jurisdiction and Language The law applies to the jurisdiction of Brazil and is written in Brazilian Portuguese. It is part of the country's statutory law and is recognized as such in legal databases and systems, including LexML and the Library of Congress Authority records. ### Thematic Focus and Legal Impact Law No. 3105 addresses several key fiscal and customs issues: - **Customs Tariffs:** Regulates the taxation of imported goods. - **Import Tax:** Establishes the framework for levying taxes on imports. - **Religious Institutions:** Provides specific tax exemptions for religious organizations, aligning with constitutional protections for religious freedom and institutional autonomy. - **Consumption Tax:** Governs taxation related to consumption of imported goods. - **Tax Exemptions:** Codifies exemptions that impact both individuals and institutions. These provisions make the law a significant instrument in Brazil’s fiscal policy, particularly in customs and religious affairs. ### Digital Presence and Structured Data The law is integrated into Brazil’s digital legal infrastructure: - **LexML Brazil ID:** `urn:lex:br:federal:lei:1957-03-02;3105` - **Full Text URL:** [Law 3105 Full Text](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3105.htm) - **Inclusion in Wikidata:** Part of the Wikidata knowledge graph and listed under WikiProject Brazilian Laws Its structured data presence ensures that it is machine-readable and interoperable with global legal information systems, including schema.org/Legislation. ### Broader Legal and Social Context As part of Brazil’s legal system, Law No. 3105 reflects the mid-20th-century context of Brazilian economic nationalism and state regulation of trade. It also underscores the role of religious institutions in Brazilian society, offering them fiscal privileges that are consistent with constitutional protections for religious freedom. Its continued partial relevance in Brazil’s customs and tax framework demonstrates the enduring nature of certain legislative instruments in shaping economic and social policy. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-03-02;3105) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3105&ano=1957&data=02/03/1957&ato=0d9cXQq5UMNRVTcf1)