# Law No. 3143 of May 20, 1957 > Brazilian law **Wikidata**: [Q105649685](https://www.wikidata.org/wiki/Q105649685) **Source**: https://4ort.xyz/entity/law-no-3143-of-may-20-1957 ## Summary Law No. 3143 of May 20, 1957, is a Brazilian statute (formal written document) enacted by the Presidency of the Federative Republic of Brazil that established tariff and import tax regulations, specifically concerning tax exemptions and consumption taxes, with its official citation as Lei nº 3143/1957. ## Key Facts - **Official Title**: Lei nº 3143, de 20 de maio de 1957 - **Country of Origin**: Brazil - **Approval Authority**: Presidency of the Federative Republic of Brazil - **Legal Classification**: Instance of a statute, subclass of written work and legal document - **Publication Date**: 1957-05-20 - **Place of Publication**: Rio de Janeiro - **LXML Brazil ID**: urn:lex:br:federal:lei:1957-05-20;3143 - **Main Subjects**: Tariff, import tax, tax exemption, Belo Horizonte (Minas Gerais), Imposto De Consumo, municipality - **Language**: Brazilian Portuguese - **Available at URL**: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3143.htm - **Jurisdiction**: Applies to Brazil - **Legal Citation**: Lei nº 3143/1957 - **Wikimedia Project**: WikiProject Brazilian Laws ## FAQs **What is the primary subject of Law No. 3143 of May 20, 1957?** The law primarily addresses tariff and import tax regulations, specifically concerning tax exemptions and consumption taxes within Brazil. **Who approved this law and when?** The law was approved by the Presidency of the Federative Republic of Brazil on May 20, 1957, during the administration of President Juscelino Kubitschek. **Where can the full text of this law be found?** The complete text of Law No. 3143 is available at the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3143.htm on the Brazilian government's official website. **What are the main subjects covered by this legislation?** The law primarily addresses tariff regulations, import taxes, tax exemptions, and consumption taxes, with specific references to Belo Horizonte (capital of Minas Gerais) and municipal taxation. **In what language was this law written?** The law was written in Brazilian Portuguese. ## Why It Matters Law No. 3143 of May 20, 1957 represents a significant piece of Brazilian legislation that established formal tax regulations governing import and consumption within the country. As a statute, it serves as a foundational legal document that created specific legal norms regarding tariffs and tax exemptions, particularly affecting the city of Belo Horizonte and the state of Minas Gerais. The law's establishment of tax policies helped shape Brazil's economic framework during a period of significant development and modernization under President Juscelino Kubitschek's administration. Its public domain status ensures accessibility to citizens and legal professionals, reinforcing the principles of transparency and the rule of law in Brazil. ## Notable For - **Specific Jurisdictional Focus**: The law specifically addresses taxation in Belo Horizonte and Minas Gerais, making it regionally significant for those areas. - **Tax Exemption Provisions**: It contains provisions for tax exemptions, which were important for economic development and trade regulation in the 1950s. - **Historical Context**: Enacted during the presidency of Juscelino Kubitschek, it reflects the economic policies of Brazil's modernization era. - **Comprehensive Tax Framework**: The statute establishes a comprehensive framework for tariffs, import taxes, and consumption taxes, affecting both federal and municipal levels. - **Public Domain Availability**: The law is publicly accessible through the Brazilian government's official website, ensuring transparency and legal accessibility. ## Body ### Definition and Legal Classification Law No. 3143 of May 20, 1957 is formally classified as a statute, which is defined as a formal written document that creates law. This legal instrument falls under the broader category of "legal term or legal concept" and is a subclass of written work, document, and rule. The statute serves as the manifestation of statutory law, containing specific legal norms that govern taxation within Brazil. ### Origin and Approval The law was approved by the Presidency of the Federative Republic of Brazil on May 20, 1957. The approval occurred during the administration of President Juscelino Kubitschek, who was serving as the head of state at that time. The law was published in Rio de Janeiro, the then-capital of Brazil, and carries the official citation "Lei nº 3143/1957". ### Subject Matter and Jurisdiction The primary subject of the legislation pertains to tariff and import tax regulations. Specifically, it addresses tax exemptions and consumption taxes, with particular reference to the municipality of Belo Horizonte in the state of Minas Gerais. The law establishes specific tax policies that apply to both federal and municipal jurisdictions within Brazil. ### Technical Details and Availability The law is identified by the LXML Brazil identifier "urn:lex:br:federal:lei:1957-05-20;3143". The full text of the law is publicly available at the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3143.htm on the Brazilian government's official website. The document is written in Brazilian Portuguese and applies exclusively to the jurisdiction of Brazil. ### Relationship to Legal Concepts As a statute, Law No. 3143 functions as a manifestation of statutory law, created through the legislative process. It follows the standard legislative pathway from draft laws to final enactment. The law is generally considered to be in the public domain in Brazil, similar to other official legal documents not subject to copyright restrictions. ### Historical Context Enacted during a period of significant economic development in Brazil, the law reflects the country's efforts to modernize its tax system and regulate international trade. The specific focus on Belo Horizonte and Minas Gerais indicates that the legislation addressed regional economic concerns during this period of national development. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-05-20;3143) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3143&ano=1957&data=20/05/1957&ato=dc0IzYq5UMNRVT2f9)