# Law No. 3148 of May 21, 1957

> Brazilian law

**Wikidata**: [Q105649698](https://www.wikidata.org/wiki/Q105649698)  
**Source**: https://4ort.xyz/entity/law-no-3148-of-may-21-1957

## Summary
Law No. 3148 of May 21, 1957 (Portuguese: Lei nº 3.148, de 21 de maio de 1957) is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek. Published in Rio de Janeiro, the law addresses taxation matters, specifically focusing on tariff regulations, import taxes, consumption taxes, and tax exemptions, particularly concerning religious institutions.

## Key Facts
- **Official Title:** Lei nº 3.148, de 21 de maio de 1957
- **Alternative Name:** Lei nº 3148/1957
- **Classification:** Statute (formal written document that creates law)
- **Enactment Date:** May 21, 1957
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **President at Enactment:** Juscelino Kubitschek
- **Method of Enactment:** Promulgation
- **Country of Origin:** Brazil
- **Jurisdiction:** Brazil
- **Place of Publication:** Rio de Janeiro
- **Language:** Brazilian Portuguese
- **LexML Brazil ID:** urn:lex:br:federal:lei:1957-05-21;3148
- **Wikidata Description:** Brazilian law
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3148.htm
- **WikiProject:** On focus list of WikiProject Brazilian Laws
- **Main Subjects:**
  - Tariff (Taxa Aduaneira)
  - Import Tax (Imposto De Importação)
  - Religious Organization (Instituição Religiosa)
  - Consumption Tax (Imposto De Consumo - Q105766473)
  - Tax Exemption (Isenção)

## FAQs
**What is Law No. 3148 of 1957?**
Law No. 3148 is a Brazilian federal statute enacted on May 21, 1957, that regulates tariff and taxation matters, including import taxes and consumption taxes, with specific provisions related to tax exemptions for religious institutions.

**Who approved Law No. 3148?**
The law was approved by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek through promulgation on May 21, 1957.

**What subjects does Law No. 3148 cover?**
The law addresses five main subjects: tariffs (taxa aduaneira), import taxes (imposto de importação), religious organizations (instituição religiosa), consumption taxes (imposto de consumo), and tax exemptions (isenção).

**Where was Law No. 3148 published?**
The law was published in Rio de Janeiro, which was serving as a key governmental center at the time of publication in 1957 (Brasília became the capital in 1960).

**Where can I find the full text of Law No. 3148?**
The full text of Law No. 3148 is available at the official Brazilian government portal: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3148.htm.

## Why It Matters
Law No. 3148 of 1957 represents a significant piece of Brazilian legislative history from the Kubitschek era, a period marked by rapid industrialization and modernization of Brazil. As a statute addressing tariff regulations, import taxes, consumption taxes, and tax exemptions, it forms part of the legal framework governing Brazil's fiscal and trade policies during a transformative period in the nation's economic development.

The law's specific inclusion of religious organizations (instituição religiosa) as a main subject, alongside tax exemptions (isenção), indicates its role in defining the fiscal relationship between the Brazilian state and religious institutions. This reflects Brazil's constitutional framework regarding religious freedom and the regulatory treatment of religious entities in the country's tax system.

The statute's classification as a formal written document creating law places it within the broader category of statutory instruments that serve as the manifestation of statutory law in Brazil. As a federal law enacted in 1957, it contributes to the extensive body of Brazilian legislation that governs customs duties, import regulations, and tax policies that continue to evolve in contemporary Brazil.

## Notable For
- **Kubitschek Era Legislation:** Enacted during the presidency of Juscelino Kubitschek, a transformative period in Brazilian history marked by rapid industrialization and the construction of Brasília.
- **Pre-Brasília Publication:** Published in Rio de Janeiro before the capital was transferred to Brasília in 1960, representing legislation from Brazil's former capital.
- **Religious Institution Tax Treatment:** Specifically addresses religious organizations (instituição religiosa) in its provisions, reflecting Brazil's approach to religious entities within its fiscal framework.
- **Comprehensive Tax Coverage:** Addresses multiple taxation aspects including tariffs, import taxes, and consumption taxes within a single legislative instrument.
- **LexML Integration:** Registered in Brazil's official legislative documentation system with a unique LexML identifier (urn:lex:br:federal:lei:1957-05-21;3148).
- **WikiProject Brazilian Laws:** Recognized as part of the WikiProject Brazilian Laws initiative for documentation and study.

## Body

### Legislative Classification and Nature
Law No. 3148 of May 21, 1957, is classified as a **statute** (statute), representing a formal written document that creates law. As a statute, it functions as the manifestation of statutory law and contains legal norms as integral components. Statutes in the Brazilian legal system are created through legislation and serve as official records of legal rules enacted by the government. This particular law is a federal-level statute, applying to the entire jurisdiction of Brazil.

The law was enacted through the process of **promulgation** by the Presidency of the Federative Republic of Brazil, with **Juscelino Kubitschek** serving as President at the time of enactment on May 21, 1957. The promulgation method indicates the formal declaration and publication of the law, making it officially binding.

### Publication and Documentation
The statute was **published on May 21, 1957**, in **Rio de Janeiro**, which at the time was serving as a major governmental center (the capital would not be transferred to Brasília until April 22, 1960). The official legal citation for this text is **Lei nº 3148/1957**.

Brazil's official legislative documentation system has assigned the **LexML Brazil ID**: `urn:lex:br:federal:lei:1957-05-21;3148` to this statute. LexML is Brazil's standard for identifying and exchanging legislative documents, ensuring unique identification and proper referencing of legal texts across government systems.

The full text of the law is **available online** at the official Brazilian government portal: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3148.htm`, hosted by the Civil House of the Presidency of the Republic. This digital availability ensures public access to the legislative content.

### Main Subjects and Regulatory Scope
Law No. 3148 addresses five primary subjects, as documented in its legislative record:

1. **Tariff (Taxa Aduaneira):** The law deals with customs tariffs, which are taxes imposed on goods when they are transported across international borders. This relates to Brazil's trade policy and customs regulations.

2. **Import Tax (Imposto De Importação):** Specifically addressing taxation on imported goods, this provision forms part of Brazil's import duty framework, affecting international trade relationships and domestic market protection.

3. **Religious Organization (Instituição Religiosa):** The inclusion of religious organizations as a main subject indicates that the law contains provisions specifically affecting religious entities. This reflects Brazil's regulatory approach to religious institutions within its fiscal system.

4. **Consumption Tax (Imposto De Consumo):** The law addresses consumption taxes, which are levied on the consumption of goods and services, forming part of Brazil's indirect taxation structure.

5. **Tax Exemption (Isenção):** Provisions for tax exemptions are included, potentially relating to the treatment of religious organizations or other entities under the tariff and import tax regulations established by the law.

### Historical Context: The Kubitschek Presidency
The law was enacted during the presidency of **Juscelino Kubitschek**, who governed Brazil from January 31, 1956, to January 31, 1961. This period, known for its motto "Fifty Years of Progress in Five," was characterized by ambitious industrialization programs, infrastructure development, and the construction of the new capital city, Brasília.

Legislation enacted during this era often reflected the government's focus on economic development, industrialization, and modernization of Brazil's economic infrastructure. Tax laws and tariff regulations from this period were part of the broader strategy to manage Brazil's integration into the global economy while supporting domestic industrial growth.

### Jurisdiction and Language
The statute **applies to the jurisdiction of Brazil** as a federal law, meaning its provisions are binding throughout the entire national territory. The law is written in **Brazilian Portuguese**, the official language of Brazil and the variant of Portuguese used in all federal legislation.

### Position in Brazilian Legal Framework
As a statute (statute), Law No. 3148 represents a specific legal instrument type within the broader category of "legal term or legal concept." Statutes are subclassifications of "written work," "document," and "rule" in legal classification systems. This law, like other statutes, was preceded by draft laws (projetos de lei) in the legislative process and was ultimately caused by the legislative act of the Brazilian National Congress, following the constitutional procedures for federal lawmaking.

The law is part of the extensive body of Brazilian legislation from the 1950s-1960s period that established much of the country's modern regulatory framework. Its continued availability through official government channels and its inclusion in contemporary documentation systems like LexML indicate its ongoing relevance in Brazil's legal corpus.

### Connection to Related Legal Concepts
The statute's classification and subject matter connect it to several broader legal concepts:

- **Statutory Law:** As a statute, this law is a manifestation of statutory law, representing written law formally enacted by the legislative authority.
- **Legal Norms:** The law contains legal norms that govern specific behaviors and obligations related to tariffs, taxes, and exemptions.
- **Public Domain Status:** Like all statutes, this Brazilian law is in the public domain, ensuring unrestricted public access to its content.
- **Customs and Trade Law:** Through its tariff and import tax provisions, the law relates to Brazil's customs and international trade regulatory framework.
- **Tax Law:** The consumption tax and tax exemption provisions place the law within Brazil's broader tax legislation corpus.
- **Religious Freedom Framework:** The inclusion of religious organizations connects the law to Brazil's constitutional protections for religious freedom and the regulatory treatment of religious entities.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-05-21;3148)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3148&ano=1957&data=21/05/1957&ato=f5dIzZq5UMNRVT88a)