# Law No. 3176 of June 11, 1957

> Brazilian law

**Wikidata**: [Q105649126](https://www.wikidata.org/wiki/Q105649126)  
**Source**: https://4ort.xyz/entity/law-no-3176-of-june-11-1957

## Summary
Law No. 3176 of June 11, 1957 (designated as Lei nº 3176) is a Brazilian statute that authorizes a special budgetary adjustment ("Crédito Especial"). Promulgated by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek, the law specifically addresses payments related to the Ministry of Finance and income tax. It serves as a formal written manifestation of statutory law applicable to the jurisdiction of Brazil.

## Key Facts
- **Full Title:** Lei nº 3176, de 11 de junho de 1957
- **Classification:** Instance of a Statute (formal written document creating law).
- **Date of Promulgation:** June 11, 1957.
- **Approving Authority:** Presidency of the Federative Republic of Brazil; signed by President Juscelino Kubitschek.
- **Place of Publication:** Rio de Janeiro, Brazil.
- **Jurisdiction:** Brazil.
- **Language:** Brazilian Portuguese.
- **Primary Subjects:** Special budgetary adjustment (Crédito Especial), payment operations, the Ministry of Finance of Brazil, and income tax (Imposto De Renda).
- **Legal Citation:** Lei nº 3176/1957.
- **Lexml Brazil ID:** `urn:lex:br:federal:lei:1957-06-11;3176`
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3176.htm`
- **Project Status:** Listed on WikiProject Brazilian Laws.

## FAQs
**What is the specific function of Law No. 3176?**
The law functions as a "statute," which is a formal written document that creates law. Specifically, it authorizes a "special budgetary adjustment" (Crédito Especial) and regulates payments concerning the Ministry of Finance and income tax.

**Who approved and enacted this law?**
The law was approved via promulgation by the Presidency of the Federative Republic of Brazil. The determination method is listed as promulgation, occurring specifically on June 11, 1957, under the administration of President Juscelino Kubitschek.

**Where was the law published and what jurisdiction does it cover?**
It was published in Rio de Janeiro and applies to the jurisdiction of Brazil. As a statute, it is considered a manifestation of statutory law within the Brazilian legal system, which operates as a federal republic.

**Is the text of the law publicly accessible?**
Yes, as a statute or government edict, it is generally in the public domain. The work is available online via the official Planalto government website and is indexed under the Lexml Brazil ID system.

## Why It Matters
Law No. 3176 of June 11, 1957, matters as a concrete example of the statutory mechanism used by the Brazilian government to manage fiscal responsibilities. By authorizing a "special budgetary adjustment," the law represents the executive branch's ability to respond to specific financial needs—specifically regarding the Ministry of Finance and income tax—through formal legislative acts.

Furthermore, the law serves as a historical artifact of the Juscelino Kubitschek presidency (1956–1961), a period marked by rapid modernization and significant infrastructural development in Brazil. As a statute, it embodies the concept of the "edict of government," serving as the definitive, written evidence of a legal rule that governs society, ensuring that financial adjustments are documented, accessible, and enforceable under the Brazilian federal republic.

## Notable For
- **Fiscal Regulation:** Specifically targets "special budgetary adjustments" and income tax, distinguishing it from general legislation.
- **Historical Provenance:** Promulgated during the Kubitschek administration, a pivotal era in Brazilian history often associated with the construction of Brasília (although this specific law was published while Rio de Janeiro was still the federal capital).
- **Legal Standardization:** Identified by the structured Lexml ID (`urn:lex:br:federal:lei:1957-06-11;3176`), integrating it into the modern standardized legal data infrastructure of Brazil.
- **Public Domain Status:** As a statute, it is notable for being a public domain document, ensuring unrestricted public access to the legal rules governing financial adjustments.

## Body

### Legislative Definition and Classification
Law No. 3176 is classified as a **statute**. In legal theory, a statute is a formal written document that creates law; it acts as the physical or formal expression of a legal rule. Statutes are distinct from abstract legal concepts as they are the concrete manifestation of statutory law. This law falls under the umbrella of "acts" passed by a legislature or executive authority. Structurally, a statute like this is composed of "legal norms" and is part of the broader concept of "law."

### Historical Context and Approval
The law was officially approved and promulgated on **June 11, 1957**. The approving body was the **Presidency of the Federative Republic of Brazil**. The specific point in time for this legal act was the Kubitschek era.
- **President:** Juscelino Kubitschek (listed as the relevant authority via the Presidency).
- **Publication Location:** The law was published in **Rio de Janeiro**. Historically, Rio de Janeiro served as the capital of Brazil until the inauguration of Brasília on April 22, 1960; therefore, the law was promulgated while Rio de Janeiro was still the seat of the federal government.

### Subject Matter and Scope
The law addresses specific financial and administrative subjects, identifying it as a fiscal adjustment measure rather than a broad social policy. The primary subjects covered include:
- **Special Budgetary Adjustment:** Referred to in the text as "Credito Especial," indicating a specific allocation of funds outside the standard budget.
- **Payment:** General regulations or authorizations regarding financial payments.
- **Ministry of Finance of Brazil:** The specific government body (Ministerio Da Fazenda) involved in the execution or oversight of the law.
- **Income Tax:** Referred to as "Imposto De Renda," linking the law to the broader tax system of Brazil.

### Jurisdiction and Language
The law applies to the jurisdiction of **Brazil** (officially the Federative Republic of Brazil).
- **Geopolitical Context:** Brazil is the largest country in South America and operates as a federal republic.
- **Language:** The work is written in **Brazilian Portuguese**, the official language of the country.
- **Legal System:** The law is part of the Brazilian legal system, which is based on a constitution (currently the 1988 Constitution, though this law predates it) and operates under a civil law tradition.

### Identification and Access
As a legal document, Law No. 3176 is indexed and accessible through various official channels:
- **Lexml ID:** `urn:lex:br:federal:lei:1957-06-11;3176`. This provides a standardized identifier for the legal document.
- **Web Access:** The full text is available at the official government portal: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3176.htm`.
- **WikiProject:** The entity is tracked on **WikiProject Brazilian Laws**, indicating its relevance in structured knowledge projects focused on legal documentation.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-06-11;3176)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3176&ano=1957&data=11/06/1957&ato=11ckXU65UMNRVT4d0)