# Law No. 3195 of July 4, 1957

> Brazilian law

**Wikidata**: [Q105649243](https://www.wikidata.org/wiki/Q105649243)  
**Source**: https://4ort.xyz/entity/law-no-3195-of-july-4-1957

## Summary
Law No. 3195 of July 4, 1957, is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek that primarily regulates tariff structures, import taxes, and consumption taxes. This legislation specifically addresses tax exemptions for nonprofit organizations and establishes fiscal rules applicable to the state of Minas Gerais and the municipality of Belo Horizonte. As a formal written legal document, it serves as a foundational instrument for Brazilian customs and tax administration within the jurisdiction of Brazil.

## Key Facts
- **Official Title:** Lei nº 3195, de 4 de julho de 1957.
- **Legal Citation:** Lei nº 3195/1957.
- **Publication Date:** July 4, 1957.
- **Place of Publication:** Rio de Janeiro, Brazil.
- **Country of Origin:** Brazil.
- **Jurisdiction:** Applies to the Federative Republic of Brazil.
- **Language:** Brazilian Portuguese.
- **Instance Of:** Statute (a formal written document creating law).
- **Approved By:** Presidency of the Federative Republic of Brazil.
- **Promulgating Authority:** Juscelino Kubitschek (President at the time of promulgation on July 4, 1957).
- **Main Subjects:**
  - Tariff (stated as "Taxa Aduaneira").
  - Import Tax (stated as "Imposto De Importação").
  - Consumption Tax (stated as "Imposto De Consumo", linked to identifier Q105766473).
  - Tax Exemption (stated as "Isenção").
  - Nonprofit Organization (stated as "Instituição Assistencial").
  - Specific Locations: Belo Horizonte (Mg) and Minas Gerais (Estado De Minas Gerais).
  - Administrative Unit: Municipality (Municipio).
- **Unique Identifiers:**
  - LexML Brazil ID: `urn:lex:br:federal:lei:1957-07-04;3195`.
  - Wikidata Description: "Brazilian law".
- **Digital Access:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3195.htm`.
- **Source References:** Data retrieved from official government portals including `legislacao.presidencia.gov.br` and `lexml.gov.br` (accessed January 2021).

## FAQs
**What is the primary purpose of Law No. 3195 of 1957?**
This law was enacted to regulate various fiscal mechanisms, including customs tariffs, import duties, and consumption taxes. It specifically defines the scope of tax exemptions for charitable and nonprofit institutions while establishing rules for specific municipalities and states like Minas Gerais.

**Who was the head of state when this law was signed?**
The statute was approved and promulgated by Juscelino Kubitschek, who served as the President of the Federative Republic of Brazil on July 4, 1957. The approval process was formalized under the authority of the Presidency of the Republic.

**Which specific regions and entities does this legislation target?**
While the law applies to the entire jurisdiction of Brazil, its text explicitly references the state of Minas Gerais and the municipality of Belo Horizonte. It also categorizes specific entities such as "Instituição Assistencial" (Assistential/Nonprofit Institutions) and general municipalities for the application of tax exemptions.

**How can researchers access the full text of this statute?**
The official text is hosted on the Brazilian government's Planalto website at the specific URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3195.htm`. Additionally, it is indexed in the LexML Brazil system under the unique identifier `urn:lex:br:federal:lei:1957-07-04;3195`.

**What types of taxes are addressed in this law?**
The legislation covers three main fiscal categories: the "Taxa Aduaneira" (Customs Tariff), the "Imposto De Importação" (Import Tax), and the "Imposto De Consumo" (Consumption Tax). It further details the conditions under which "Isenção" (Tax Exemption) is granted.

## Why It Matters
Law No. 3195 of 1957 is a critical piece of Brazilian fiscal history that codified the relationship between the federal government and specific economic actors, particularly in the realm of customs and consumption. By explicitly defining tax exemptions for nonprofit organizations, the statute provided a legal framework to support social and charitable activities within the country. Its specific mention of Minas Gerais and Belo Horizonte highlights its role in addressing regional economic needs or administrative structures during the mid-20th century. For legal scholars and tax professionals, this law serves as a primary source for understanding the evolution of Brazilian import and consumption tax regimes under the Kubitschek administration. It represents a tangible manifestation of statutory law that continues to define the rights and obligations of municipalities and assistential institutions in Brazil.

## Notable For
- **Specific Fiscal Focus:** Distinctly combines regulations for customs tariffs, import taxes, and consumption taxes within a single federal statute.
- **Targeted Exemptions:** Explicitly grants tax exemptions to "Instituição Assistencial" (nonprofit/assistential institutions), a key feature for the social sector.
- **Regional Specificity:** Uniquely names the state of Minas Gerais and the city of Belo Horizonte as specific subjects of its provisions.
- **Historical Context:** Enacted during the presidency of Juscelino Kubitschek, a period known for significant industrial and infrastructural development in Brazil.
- **Digital Preservation:** Fully digitized and accessible via the official Planalto portal and the LexML Brazil repository, ensuring long-term public access.
- **Legal Classification:** Serves as a definitive example of a "statute" in the Brazilian legal system, classified as a formal written document creating law.

## Body

### Legislative Identity and Classification
Law No. 3195 of July 4, 1957, is classified as a **statute**, which is defined as a formal written document that creates law. In the Brazilian legal taxonomy, it falls under the category of federal legislation enacted by the National Congress and promulgated by the Executive branch. The document is an instance of a "legal term or legal concept" and functions as a subclass of "written work," "document," and "rule." Its primary function is to act as the manifestation of statutory law, serving as the official record of legal rules enacted by the government. The law is written in **Brazilian Portuguese**, the official language of the Federative Republic of Brazil.

### Enactment and Authority
The statute was approved by the **Presidency of the Federative Republic of Brazil**. The specific act of promulgation occurred on **July 4, 1957**, under the leadership of President **Juscelino Kubitschek**. The place of publication for this federal law was **Rio de Janeiro**, which served as the capital of Brazil at the time (prior to the move to Brasília in 1960). The legal citation for this text is formally recorded as **Lei nº 3195/1957**. The document is part of the broader legislative history of the 1950–1969 period in Brazil, a time of significant economic expansion and modernization.

### Subject Matter and Scope
The core content of Law No. 3195 revolves around fiscal policy and taxation. The main subjects addressed in the text include:
- **Customs and Tariffs:** The law regulates the "Taxa Aduaneira" (Customs Tariff).
- **Import Duties:** It establishes rules for the "Imposto De Importação" (Import Tax).
- **Consumption Taxes:** It covers the "Imposto De Consumo" (Consumption Tax), linked to the specific identifier Q105766473 in knowledge databases.
- **Tax Exemptions:** A significant portion of the law is dedicated to "Isenção" (Tax Exemption), specifically detailing conditions for relief.
- **Nonprofit Sector:** The legislation explicitly mentions "Instituição Assistencial" (Assistential/Nonprofit Institutions), granting them specific tax benefits.
- **Geographic Focus:** The text specifically references **Minas Gerais** (Estado De Minas Gerais) and **Belo Horizonte** (Mg), indicating that the law may have provisions tailored to these specific jurisdictions or that these locations were central to the legislative intent. It also addresses the general category of "Municipio" (Municipality).

### Digital Preservation and Access
In the modern era, Law No. 3195 is preserved and accessible through official digital repositories. The primary source for the full text is the **Planalto** website, hosted at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3195.htm`. The law is also indexed in the **LexML Brazil** system, a national portal for legal metadata, under the unique Uniform Resource Name (URN): `urn:lex:br:federal:lei:1957-07-04;3195`. This digital presence ensures that the statute remains available for legal research, compliance verification, and historical analysis. The data regarding this law has been referenced and verified by sources such as `legislacao.presidencia.gov.br` and `lexml.gov.br`, with access logs dating back to January 2021.

### Jurisdictional Application
The law applies to the jurisdiction of **Brazil**, the largest country in South America. As a federal statute, it holds authority across the national territory, though its specific provisions regarding Minas Gerais and Belo Horizonte suggest targeted application or origin. The legislation operates within the framework of the Brazilian federal republic, a system established by the 1988 Constitution but rooted in earlier republican structures. The law's existence contributes to the body of statutory law that governs economic interactions, trade, and social welfare within the country.

### Context within Brazilian History
Enacted in 1957, this law falls within the presidency of Juscelino Kubitschek, a period characterized by the slogan "50 years in 5" and massive infrastructure projects. While the law specifically deals with tax and tariff mechanisms, it reflects the broader economic policies of the era, which sought to balance industrial growth with social support through mechanisms like tax exemptions for assistential institutions. The publication in Rio de Janeiro marks the final years of the city's tenure as the national capital before the inauguration of Brasília. The law remains a relevant historical document for understanding the fiscal landscape of mid-20th century Brazil.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-07-04;3195)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3195&ano=1957&data=04/07/1957&ato=9b9UzY65UMNRVT760)