# Law No. 3114 of March 15, 1957

> Brazilian law

**Wikidata**: [Q105649074](https://www.wikidata.org/wiki/Q105649074)  
**Source**: https://4ort.xyz/entity/law-no-3114-of-march-15-1957

## Summary
Law No. 3114 of March 15, 1957, is a Brazilian statute enacted during the presidency of Juscelino Kubitschek, primarily addressing tariff regulations, import taxes, and exemptions for specific entities like religious organizations. It applies to jurisdictions such as Paraná, Pará, Mato Grosso, and Amazonas, with provisions for tax exemptions and product distribution. The law remains a foundational legal document in Brazil’s legislative framework, influencing trade and fiscal policies.

## Key Facts
- **Enactment Date:** March 15, 1957.
- **Approved By:** Presidency of the Federative Republic of Brazil (Juscelino Kubitschek).
- **Jurisdiction:** Brazil, specifically impacting states like Paraná, Pará, Mato Grosso, and Amazonas.
- **Main Subjects:** Tariffs, import taxes, tax exemptions, religious organizations, and product distribution.
- **Legal Citation:** Lei nº 3114/1957.
- **Publication:** Published in Rio de Janeiro on March 15, 1957.
- **Language:** Brazilian Portuguese.
- **LexML ID:** urn:lex:br:federal:lei:1957-03-15;3114.
- **Focus Area:** Part of WikiProject Brazilian Laws.
- **Related Entities:** Brazilian states, religious institutions, and economic activities tied to import/export regulations.

## FAQs
**What is the primary purpose of Law No. 3114 of March 15, 1957?**  
This law establishes tariff regulations, import tax rules, and exemptions for specific entities, such as religious organizations, in Brazil. It aims to govern trade practices and fiscal policies across designated states.

**Which regions or states does the law specifically apply to?**  
The law explicitly addresses jurisdictions including Paraná, Pará, Mato Grosso, and Amazonas, tailoring provisions for these regions within Brazil’s federal structure.

**Who enacted the law and when?**  
The law was approved by President Juscelino Kubitschek on March 15, 1957, during his term as head of the Brazilian government.

**What key provisions does the law include?**  
Notable provisions involve tax exemptions for religious institutions, regulations on import taxes (Imposto de Importação), and guidelines for product distribution, particularly in northern and midwestern Brazilian states.

**Is the law still relevant today?**  
Yes, Law No. 3114 remains a citable legal document in Brazil’s legislative framework, accessible via official portals like Planalto.gov.br, and continues to influence historical and contemporary trade policies.

## Why It Matters
Law No. 3114 of March 15, 1957, is significant for its role in shaping Brazil’s mid-20th-century economic and fiscal policies. By regulating tariffs and exemptions, it facilitated trade activities in critical regions like Amazonas and Paraná, supporting infrastructure development during Kubitschek’s presidency. The law’s focus on religious organizations and regional specificity underscores its tailored approach to governance, addressing both national and local economic needs. Its enduring accessibility as a public document ensures transparency and continuity in Brazil’s legal system, particularly in matters of taxation and interstate commerce.

## Notable For
- **Targeted Regional Provisions:** Unique focus on states such as Amazonas, Pará, Mato Grosso, and Paraná, reflecting Brazil’s geographic and economic diversity.
- **Tax Exemptions for Religious Institutions:** Explicit provisions exempting religious organizations from certain tariffs, highlighting the intersection of law and societal values.
- **Historical Context:** Enacted during Juscelino Kubitschek’s administration (1956–1961), aligning with his "50 Years of Progress in 5" modernization agenda.
- **Enduring Legal Reference:** Remains a citable statute in Brazil’s legislative corpus, accessible via LexML and government portals.
- **Economic Impact:** Influenced trade dynamics in northern and midwestern Brazil, supporting agricultural and industrial growth in those regions.

## Body

### Historical and Legislative Context
Law No. 3114 was enacted on March 15, 1957, under President Juscelino Kubitschek, a period marked by rapid industrialization and infrastructure development in Brazil. The law aligns with Kubitschek’s broader economic agenda, which emphasized modernization and regional integration. Published in Rio de Janeiro, then Brazil’s capital, the statute reflects the administrative priorities of the time, including the expansion of trade networks and fiscal standardization across states.

### Legal Provisions and Scope
The law’s primary focus is on **tariff regulations** and **import tax policies**, with specific provisions for:
- **Tax Exemptions:** Religious organizations (Instituição Religiosa) were granted exemptions, underscoring the legal recognition of their societal role.
- **Regional Application:** Detailed rules applied to states such as **Amazonas**, **Pará**, **Mato Grosso**, and **Paraná**, addressing unique economic conditions in these regions, including agricultural exports and infrastructure challenges.
- **Product Distribution:** Guidelines for the circulation of goods, particularly in northern Brazil, to stimulate local economies and integrate them into the national market.

### Key Subjects and Terminology
- **Imposto de Importação (Import Tax):** The law established frameworks for levying taxes on imported goods, critical for balancing trade and revenue generation.
- **Isenção (Exemption):** Specific clauses exempted religious institutions from certain duties, demonstrating a legal distinction between public and private entities.
- **Distribuição (Distribution):** Provisions ensured equitable distribution of products, mitigating regional disparities and supporting development in less industrialized areas.

### Jurisdiction and Governance
The statute applies to Brazil’s federal jurisdiction, with tailored measures for states like **Amazonas** (noted for its strategic role in the Amazon region) and **Paraná** (a southern state with significant agricultural output). This regional specificity highlights the law’s role in addressing geographic and economic diversity within Brazil’s federative structure.

### Accessibility and Legacy
Law No. 3114 is accessible via **LexML** (urn:lex:br:federal:lei:1957-03-15;3114) and the **Planalto.gov.br** portal, ensuring public transparency. Its legacy endures as a reference for historical trade policies and the evolution of Brazil’s legal system, particularly in matters of taxation and regional development. The law’s inclusion in **WikiProject Brazilian Laws** further emphasizes its relevance to scholarly and legal communities.

### Technical and Structural Details
- **Language:** Drafted in **Brazilian Portuguese**, reflecting the country’s official language for legislative documents.
- **Legal Citation:** Formally cited as **Lei nº 3114/1957**, adhering to Brazil’s standardized legal referencing system.
- **Amendments and Repeals:** While the source material does not specify subsequent amendments, the law’s ongoing accessibility suggests it remains part of Brazil’s active legal corpus unless explicitly repealed.

### Connected Entities and Relationships
- **Presidency of Juscelino Kubitschek:** The law is tied to Kubitschek’s administration, which prioritized modernization and economic growth.
- **Brazilian States:** Directly impacts administrative and economic activities in Paraná, Pará, Mato Grosso, and Amazonas.
- **Religious Organizations:** Legal recognition of their tax-exempt status, illustrating the interplay between law and societal institutions.
- **LexML and Planalto.gov.br:** Modern digital platforms ensuring the law’s preservation and public access, linking historical legislation to contemporary governance.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-03-15;3114)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3114&ano=1957&data=15/03/1957&ato=1f4QTRq5UMNRVT579)