# Law No. 3136 of May 13, 1957

> Brazilian law

**Wikidata**: [Q105649670](https://www.wikidata.org/wiki/Q105649670)  
**Source**: https://4ort.xyz/entity/law-no-3136-of-may-13-1957

## Summary
Law No. 3136 of May 13, 1957 is a Brazilian federal statute that primarily establishes customs duties (tariff and import tax) while granting specific tax exemptions. It exempts religious organizations and municipalities in the state of Paraná, including the municipality of Foz do Iguaçu, from certain import taxes. The law was promulgated by President Juscelino Kubitschek and published in Rio de Janeiro.

## Key Facts
- **Official Title:** Lei nº 3136, de 13 de maio de 1957
- **Alias:** Lei nº 3136/1957
- **Entity Type:** Statute (formal written document that creates law)
- **Country:** Brazil
- **Jurisdiction:** Applies to Brazil, with specific provisions for the state of Paraná (Estado do Paraná) and the municipality of Foz do Iguaçu (Foz do Iguaçu)
- **Approval:** Promulgated by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek on May 13, 1957
- **Publication Date:** May 13, 1957
- **Place of Publication:** Rio de Janeiro
- **Language:** Brazilian Portuguese
- **Main Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto de Importação), Tax Exemption (Isenção), Religious Organization (Instituição Religiosa), Municipality (Municipio), State of Paraná, Municipality of Foz do Iguaçu
- **Legal Citation:** Lei nº 3136/1957
- **LexML Brazil ID:** urn:lex:br:federal:lei:1957-05-13;3136
- **Official Text URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3136.htm
- **Wikidata Description:** Brazilian law
- **Wikimedia Project Focus:** Part of WikiProject Brazilian Laws

## FAQs
**What is the primary legal effect of Law No. 3136/1957?**
The law establishes a customs tariff (Taxa Aduaneira) and import tax (Imposto de Importação) while simultaneously providing specific tax exemptions (Isenção). Its core function is to define import duties for Brazil while carving out exceptions for certain entities in specific locations.

**Which entities receive tax exemptions under this law?**
The law grants import tax exemptions to two categories of entities within the state of Paraná: religious organizations (Instituição Religiosa) and municipalities (Municipio). This specifically includes the municipality of Foz do Iguaçu.

**When and by whom was this federal statute enacted?**
Law No. 3136 was enacted on May 13, 1957. It was promulgated by the Presidency of the Federative Republic of Brazil, with the head of state at the time being President Juscelino Kubitschek.

**What geographic areas are directly referenced in the law's provisions?**
The law's tax exemption provisions are geographically limited to the state of Paraná (Estado do Paraná) and explicitly name the municipality of Foz do Iguaçu (Foz do Iguaçu) as a beneficiary. The customs and import tax provisions apply generally to Brazil.

**How can the full, official text of this law be accessed?**
The authoritative text of Law No. 3136/1957 is available online through the official Brazilian federal legislation portal at the URL: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3136.htm. It is also cataloged in the LexML Brazil system under the ID urn:lex:br:federal:lei:1957-05-13;3136.

## Why It Matters
Law No. 3136/1957 is a concrete manifestation of mid-20th century Brazilian fiscal and regional policy. Its significance lies in its dual structure: it imposes national customs duties while strategically exempting specific entities—religious institutions and local governments—in the state of Paraná, particularly Foz do Iguaçu. This targeted tax exemption would have provided fiscal relief to these organizations, potentially supporting their operational capacity and local development in that region during President Kubitschek's administration. As a federal statute, it forms part of the binding legal framework governing international trade and tax policy in Brazil. Its existence in official, publicly accessible repositories like the *Planalto* website ensures transparency and adherence to the principle that laws must be knowable to be enforceable.

## Notable For
*   **Specific Geographic Targeting:** It is notable for its precise geographic limitation of tax benefits to the state of Paraná and the named municipality of Foz do Iguaçu, rather than applying a nationwide exemption.
*   **Dual Beneficiary Classes:** The law uniquely combines exemptions for both religious organizations (Instituição Religiosa) and municipal governments (Municipio) within its provisions.
*   **Kubitschek-Era Legislation:** It is a legislative product of the presidency of Juscelino Kubitschek (1956-1961), a period marked by significant developmentalism and infrastructure projects in Brazil.
*   **Formal Legal Citation:** It has a standardized legal citation format (Lei nº 3136/1957) and a persistent identifier (LexML Brazil ID), ensuring its stable reference in legal doctrine and research.
*   **Structured Data Presence:** The law is explicitly included in WikiProject Brazilian Laws, indicating its recognition and organization within a collaborative effort to document Brazil's legislative corpus.

## Body

### Legislative Context and Enactment
Law No. 3136 is a federal statute (*estatuto*) of Brazil. It was formally enacted and promulgated on May 13, 1957. The promulgation was carried out by the executive branch, specifically the Presidency of the Federative Republic of Brazil, under the authority of the incumbent president, Juscelino Kubitschek. The official publication of the law occurred in the then-capital city of Rio de Janeiro. The law's official short title for citation is "Lei nº 3136/1957."

### Substantive Legal Provisions
The statute's content is defined by its main subjects. It legislates on two primary, interconnected areas:
1.  **Customs and Import Duties:** It establishes a "Taxa Aduaneira" (Customs Tariff) and an "Imposto De Importação" (Import Tax), setting the general framework for levies on goods entering Brazil.
2.  **Targeted Tax Exemption:** It creates a specific "Isenção" (Tax Exemption). This exemption applies to the import tax for two defined beneficiary categories located within the state of Paraná:
    *   **Religious Organizations** (Instituição Religiosa)
    *   **Municipalities** (Municipio)
    The exemption is explicitly extended to cover the **municipality of Foz do Iguaçu** (Foz do Iguaçu (PR)), which is a specific local government entity within the state of Paraná.

### Geographic and Jurisdictional Scope
The law's applicability is bifurcated. The general customs and import tax rules have effect throughout the entire national jurisdiction of Brazil. The tax exemption provision, however, has a strictly limited geographic scope. It is confined to the **state of Paraná** (Estado do Paraná) and, within that state, specifically names the **municipality of Foz do Iguaçu**. This creates a distinct fiscal zone within the Brazilian federal system for the purposes of this statute.

### Beneficiary Entities
The exemption clause identifies two classes of entities that benefit from the relief on import taxes:
*   **Religious Organizations (Instituição Religiosa):** This broadly covers churches, temples, and other formally recognized religious entities operating within the specified geographic area.
*   **Municipalities (Municipio):** This refers to the local government administrative bodies. The law singles out the municipal government of Foz do Iguaçu for explicit mention, ensuring its inclusion under the exemption.

### Legal Classification and Metadata
As a structured data entity, Law No. 3136/1957 is classified as an **instance of a statute**. Its metadata is rigorously defined:
*   **Language:** The original and authoritative text is in Brazilian Portuguese.
*   **Jurisdiction:** It is a law of the Federative Republic of Brazil.
*   **Official Identifier:** It possesses a unique LexML Brazil identifier (`urn:lex:br:federal:lei:1957-05-13;3136`), which is a standard for Brazilian legislative documents.
*   **Digital Accessibility:** The full text is officially published and available at the URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3136.htm` on the *Planalto* government portal.
*   **Documentation Project:** The law is tracked as part of **WikiProject Brazilian Laws** on Wikimedia platforms, signifying its inclusion in a collaborative effort to catalog and improve coverage of Brazilian legislation.

### Relationship to Broader Legal Concepts
This specific law is an instantiation of the general legal concept of a **statute**. As defined in the provided knowledge base, a statute is a "formal written document that creates law." Law No. 3136 fits this definition perfectly: it is a written legislative act (a "Lei" or Law) that creates binding legal norms—in this case, norms concerning import duties and their exceptions. It is a "manifestation of statutory law" and is itself composed of "legal norms." Its creation was caused by the legislative process ("legislation") and it resulted in a specific "statutory law" applicable in Brazil.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-05-13;3136)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3136&ano=1957&data=13/05/1957&ato=200kXWq5UMNRVT201)