# Law No. 3147 of May 21, 1957

> Brazilian law

**Wikidata**: [Q105649695](https://www.wikidata.org/wiki/Q105649695)  
**Source**: https://4ort.xyz/entity/law-no-3147-of-may-21-1957

## Summary
Law No. 3147 of May 21, 1957 is a Brazilian federal statute enacted under President Juscelino Kubitschek. It regulates matters including tariffs, import taxes, consumption taxes, the recruitment of foreign goods, and tax exemptions for religious organizations.

## Key Facts
- **Official Title:** Lei nº 3147, de 21 de maio de 1957
- **Aliases:** Lei nº 3147/1957
- **Jurisdiction:** Brazil
- **Enacting Authority:** Presidency of the Federative Republic of Brazil (President Juscelino Kubitschek)
- **Date of Promulgation:** May 21, 1957
- **Place of Publication:** Rio de Janeiro
- **Instance Of:** Statute (a formal written document that creates law)
- **Main Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Religious Organization (Instituição Religiosa), Consumption Tax (Imposto De Consumo), Recruitment of Foreign Goods (Mercadoria Estrangeira), Tax Exemption (Isenção)
- **LexML Brazil ID:** urn:lex:br:federal:lei:1957-05-21;3147
- **Legal Citation:** Lei nº 3147/1957
- **Language:** Brazilian Portuguese
- **Official Source URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3147.htm
- **Wikidata Description:** Brazilian law
- **Wikimedia Focus:** Part of WikiProject Brazilian Laws

## FAQs
**What is the official citation for this law?**
The official legal citation is "Lei nº 3147/1957." It is also formally titled "Lei nº 3147, de 21 de maio de 1957."

**When and by whom was Law No. 3147 enacted?**
It was promulgated on May 21, 1957, by the Presidency of the Federative Republic of Brazil, specifically under President Juscelino Kubitschek.

**What areas of law does this statute regulate?**
The law's primary subjects are tariff (Taxa Aduaneira), import tax (Imposto De Importação), consumption tax (Imposto De Consumo), the recruitment (import) of foreign goods (Mercadoria Estrangeira), and tax exemptions (Isenção), with a specific provision for religious organizations (Instituição Religiosa).

**Where was the law officially published and where can its full text be accessed?**
It was published in Rio de de Janeiro. The full, official text is available online at the Brazilian federal government's legislative portal: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3147.htm.

**How is this law identified in structured legal databases?**
In Brazil's official LexML system, it is identified by the unique URN: `urn:lex:br:federal:lei:1957-05-21;3147`. It is also classified as an instance of a "statute" in knowledge systems.

**What is the linguistic and jurisdictional scope of this law?**
The law was written in Brazilian Portuguese and applies to the jurisdiction of Brazil. It is a federal statute of the Federative Republic of Brazil.

## Why It Matters
Law No. 3147/1957 is a historical federal statute from a pivotal era in Brazilian development under President Juscelino Kubitschek. Its significance lies in its dual focus on structuring import-related taxation (tariffs, import taxes, consumption taxes on foreign goods) while simultaneously carving out a specific tax exemption category for religious organizations. This combination reflects the mid-20th century Brazilian state's approach to balancing revenue generation from international trade with fiscal accommodations for social and religious institutions. As a formal written document that creates law, it represents a concrete manifestation of statutory law from the 1950s, contributing to the legal and economic framework that preceded the 1988 Constitution. Its continued documentation in official repositories like the *Planalto* website and inclusion in WikiProject Brazilian Laws ensures its accessibility for legal historical research, providing insight into the evolution of Brazil's tax code and its relationship with civil society organizations.

## Notable For
- **Historical Context:** Enacted during the presidency of Juscelino Kubitschek (1956-1961), a period marked by rapid industrialization and the construction of Brasília.
- **Dual Regulatory Focus:** Uniquely combines provisions on import/tariff taxation with a specific tax exemption clause for religious organizations within a single statute.
- **Official Documentation:** Has a permanent, stable identifier in Brazil's official LexML system (`urn:lex:br:federal:lei:1957-05-21;3147`), ensuring unambiguous digital reference.
- **Wikimedia Recognition:** Specifically listed on the focus list of WikiProject Brazilian Laws, indicating its acknowledged importance in the collaborative documentation of Brazil's legal corpus.
- **Geographic Specificity:** Published in Rio de Janeiro, which was the national capital at the time of its enactment before the transfer to Brasília in 1960.
- **Statutory Form:** Classified unequivocally as a "statute"—a formal written document that creates law—placing it within a globally standardized legal concept class equivalent to `schema.org/Legislation`.

## Body

### Legislative Identity and Citation
Law No. 3147 of May 21, 1957 is formally titled **"Lei nº 3147, de 21 de maio de 1957"** and is cited legally as **"Lei nº 3147/1957"**. It is a singular, non-amended federal statute from Brazil's mid-20th century legislative body. The law's identity is permanently anchored in digital legal repositories through its **LexML Brazil ID: `urn:lex:br:federal:lei:1957-05-21;3147`**, a standardized URN for Brazilian legislation. Its Wikidata description is simply "Brazilian law," and it is the subject of the WikiProject Brazilian Laws on Wikimedia platforms.

### Enactment and Approval
The statute was **promulgated on May 21, 1957**. The **approved_by** property identifies the **Presidency of the Federative Republic of Brazil** as the enacting authority, with the qualifier **`P1891: Juscelino Kubitschek`** specifying the president in office at the time. The **determination_method** qualifier is **promulgation**, and the **point_in_time** is precisely **1957-05-21**. The **place_of_publication** is recorded as **Rio de Janeiro**, which was the capital of Brazil until the transfer to Brasília in 1960.

### Classification as a Statute
This law is an **instance_of** a **statute**. Per the provided knowledge base, a statute is defined as a **"formal written document that creates law, including acts, executive orders, and by-laws."** It is a foundational legal concept classified as both a "legal term or legal concept" and a subclass of "written work," "document," and "rule." As a statute, Law 3147/1957 is the concrete, physical manifestation of statutory law for its specific subject matter, created through the legislative process of the Brazilian federal government.

### Subject Matter and Provisions
The **main_subject** property lists several core regulatory areas, each with a **stated_as** qualifier providing the original Portuguese legal term:
*   **Tariff** (stated as: *Taxa Aduaneira*)
*   **Import Tax** (stated as: *Imposto De Importação*)
*   **Religious Organization** (stated as: *Instituição Religiosa*)
*   **Consumption Tax** (stated as: *Imposto De Consumo* – referenced via Wikidata ID `Q105766473`)
*   **Recruitment** (stated as: *Mercadoria Estrangeira* – with a qualifier `P12913: import`, meaning the recruitment/import of foreign goods)
*   **Tax Exemption** (stated as: *Isenção*)

This indicates the law's provisions are centered on **customs duties, import taxation, internal consumption taxes on goods (likely including imports), and a specific tax exemption regime applicable to religious institutions**. The inclusion of "recruitment" (*Mercadoria Estrangeira*) in the context of import suggests it governs the process or taxation of bringing foreign merchandise into Brazil.

### Jurisdictional and Linguistic Scope
The law **applies_to_jurisdiction** of **Brazil**. Its **language_of_work_or_name** is **Brazilian Portuguese**. This confines its legal effect and official interpretation to the territory and linguistic context of the Federative Republic of Brazil. It is a federal law, superseding any conflicting state or municipal legislation within its domain.

### Digital Accessibility and Official Sources
The complete, authoritative text of Law No. 3147/1957 is **work_available_at_url** at **https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3147.htm**. This URL points to the official *Planalto* website, which is the Brazilian federal government's official repository for legislation. Its presence there confirms its status as an official, published federal statute. The **lexml_brazil_id** provides a persistent, machine-readable identifier for integration into legal information systems.

### Context within Brazilian Legal Framework
As a **statute** from 1957, this law is part of the body of **statutory law** that existed prior to the current **Constitution of Brazil (1988)**. It would have been enacted by the National Congress and signed by the President. Its subjects—particularly import taxes and tariffs—would have been central to Brazil's economic policy during the Kubitschek administration's push for industrialization. The specific mention of a tax exemption for **religious organizations** (*Instituição Religiosa*) places it within the broader constitutional and statutory framework governing the relationship between the state and religious entities in Brazil, a relationship defined by the principle of state secularism with specific fiscal accommodations.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-05-21;3147)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3147&ano=1957&data=21/05/1957&ato=120AzZq5UMNRVTdfa)