# Law No. 3236 of August 1, 1957

> Brazilian law

**Wikidata**: [Q105648996](https://www.wikidata.org/wiki/Q105648996)  
**Source**: https://4ort.xyz/entity/law-no-3236-of-august-1-1957

## Summary
**Law No. 3236 of August 1, 1957** is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek and published in Rio de Janeiro. This legislation addresses fiscal regulations concerning tariffs, import taxes, and consumption taxes, while establishing tax exemption frameworks for religious organizations and municipalities with specific provisions for the state of Ceará.

## Key Facts
- **Official Title:** Lei nº 3236, de 1 de agosto de 1957
- **Alternative Names:** Lei nº 3236/1957; Lei nº 3236, de 1 de agosto de 1957
- **Entity Type:** Statute (formal written document creating law)
- **Country:** Brazil
- **Date of Publication:** August 1, 1957
- **Place of Publication:** Rio de Janeiro, Brazil
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Promulgated By:** President Juscelino Kubitschek
- **Method of Enactment:** Promulgation
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Primary Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Ceará State (Estado Do Ceara - CE), Religious Organizations (Instituição Religiosa), Consumption Tax (Imposto De Consumo), Tax Exemption (Isenção), Municipality (Município)
- **Lexml Brazil ID:** `urn:lex:br:federal:lei:1957-08-01;3236`
- **Official URL:** `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3236.htm`
- **Wikimedia Focus List:** WikiProject Brazilian Laws

## FAQs
**What is the purpose of Law No. 3236 of August 1, 1957?**
This law governs fiscal regulations and exemptions in Brazil, specifically addressing tariffs, import taxes, and consumption taxes. It provides frameworks for tax exemptions concerning religious organizations and municipalities, with specific provisions for the state of Ceará.

**Who enacted Law No. 3236 and when did it take effect?**
The law was promulgated by President Juscelino Kubitschek through the Presidency of the Federative Republic of Brazil. It was officially published on August 1, 1957, in Rio de Janeiro, which served as the federal capital at that time.

**What legal classification does this law hold?**
Law No. 3236 is classified as a statute, defined as a formal written document that creates law. As a federal statute of Brazil, it applies to the entire national jurisdiction and was enacted in Brazilian Portuguese.

**Where can the full text of this law be accessed?**
The official text is available through the Brazilian government's legal portal at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3236.htm`. It is also indexed under the Lexml Brazil identification system with the URN `urn:lex:br:federal:lei:1957-08-01;3236`.

## Why It Matters
Law No. 3236 of August 1, 1957 represents a significant piece of Brazilian fiscal legislation from the Juscelino Kubitschek administration, a period marked by rapid industrialization and economic development. This statute matters because it addresses the intersection of taxation policy with religious and municipal governance, specifically providing frameworks for tax exemptions that would affect how religious organizations and local governments operate within the Brazilian fiscal system.

The law's specific focus on Ceará state indicates targeted regional economic or religious policy considerations, reflecting the federal government's role in addressing state-specific fiscal matters during the 1950s. As a statute governing tariffs, import taxes, and consumption taxes, it forms part of the legal infrastructure that shaped Brazil's trade and domestic taxation policies during a critical period of the country's industrialization.

Furthermore, this law exemplifies the structure of Brazilian federal legislation, demonstrating how statutes are promulgated, published, and codified within the Brazilian legal system. Its continued availability through official government portals and inclusion in the Lexml Brazil system ensures its accessibility for legal research, historical analysis, and ongoing regulatory compliance.

## Notable For
- **Kubitschek Era Legislation:** Enacted during the presidency of Juscelino Kubitschek (1956-1961), known for his "50 years in 5" modernization program
- **Multi-Tax Coverage:** Addresses multiple tax categories including tariffs, import taxes, and consumption taxes in a single statute
- **Religious Institution Provisions:** Contains specific provisions for tax exemptions affecting religious organizations
- **State-Specific Application:** Includes targeted provisions for the state of Ceará in northeastern Brazil
- **Municipal Governance Impact:** Affects fiscal relationships between federal taxation and municipal administrations
- **Historical Capital Publication:** Published in Rio de Janeiro during the period when it served as Brazil's federal capital (before the relocation to Brasília in 1960)
- **Digital Preservation:** Maintained in modern digital legal databases with persistent identifiers through the Lexml Brazil system

## Body

### Legislative Classification and Structure

Law No. 3236 of August 1, 1957 constitutes a **statute** within the Brazilian legal system. As a formal written document that creates law, it represents a manifestation of statutory law enacted through federal legislation. The statute bears the full legal citation "Lei nº 3236, de 1 de agosto de 1957" and is alternatively referenced as "Lei nº 3236/1957."

The law exists as an instance of the broader legal concept of a statute, which encompasses acts, executive orders, and by-laws. Statutes in the Brazilian system function as the official record of legal rules enacted by the government, composed of legal norms and serving as part of the larger framework of law and legal acts.

### Executive Authorization and Promulgation

The statute was **approved by the Presidency of the Federative Republic of Brazil**, with President **Juscelino Kubitschek** serving as the authorizing official. The determination method for this law was **promulgation**, the formal act by which the executive branch declares a law to be in effect. This occurred on **August 1, 1957**, establishing the law's official enactment date.

President Kubitschek's administration (1956-1961) was characterized by ambitious development programs and industrialization efforts. Law No. 3236 fits within this broader context of economic policy legislation during a transformative period in Brazilian history.

### Publication and Jurisdiction

The law was **published in Rio de Janeiro** on August 1, 1957. Rio de Janeiro served as Brazil's federal capital from 1763 until the inauguration of Brasília on April 22, 1960, meaning this statute was promulgated approximately two and a half years before the capital's relocation.

The statute **applies to the jurisdiction of Brazil** in its entirety, consistent with its classification as federal legislation. As a federal law, it supersedes conflicting state or municipal regulations within its domain of taxation and fiscal policy.

### Subject Matter and Scope

Law No. 3236 addresses multiple interconnected fiscal and administrative subjects:

**Tariff Regulations (Taxa Aduaneira):** The statute contains provisions relating to customs tariffs, which govern the taxation of goods crossing Brazilian borders.

**Import Taxation (Imposto De Importação):** Specific regulations concerning taxes levied on imported goods entering Brazilian territory.

**Consumption Tax (Imposto De Consumo):** Provisions addressing taxes on the consumption of goods and services within Brazil.

**Tax Exemptions (Isenção):** Framework for tax exemption policies, specifying circumstances under which certain entities or transactions may be relieved from tax obligations.

**Religious Organizations (Instituição Religiosa):** Specific provisions affecting religious institutions, likely related to their tax status or exemption eligibility.

**Municipal Governance (Município):** Provisions concerning municipalities and their relationship to federal tax policies.

**Ceará State (Estado Do Ceara - CE):** Targeted provisions specifically applicable to the northeastern state of Ceará, indicating regional considerations within the broader fiscal framework.

### Legal Identity and Access

The statute is registered within Brazil's official legal documentation system with the **Lexml Brazil ID**: `urn:lex:br:federal:lei:1957-08-01;3236`. This persistent identifier ensures the law can be reliably cited and accessed within digital legal databases.

The **full text of the law is available** at the official Brazilian government portal: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3236.htm`. This digital availability is maintained by the Presidency of the Republic's legislative documentation system.

The law is written in **Brazilian Portuguese**, the official language of Brazil, consistent with all federal legislation enacted since the country's independence.

### Context Within Brazilian Legal System

As a statute (statute class), Law No. 3236 represents a formal written document creating law. Statutes in the Brazilian system are characterized as:

- Subclasses of written work, document, and rule
- Manifestations of statutory law
- Composed of legal norms
- Following draft laws in the legislative process
- Caused by legislation or legal acts
- Resulting in statutory law

The law is tracked within the **WikiProject Brazilian Laws**, indicating its inclusion in systematic documentation efforts regarding Brazilian legislation. This categorization ensures the statute receives attention from contributors working to maintain comprehensive coverage of Brazil's legal framework.

### Historical and Geographic Context

The law's publication in **Rio de Janeiro** places it geographically within the then-capital of Brazil during the late 1950s. This period preceded the construction and inauguration of Brasília, which would become the new federal capital in 1960.

The specific inclusion of **Ceará** among the law's subjects reflects the federal government's attention to regional matters within the northeastern region of Brazil. Ceará is one of Brazil's 26 states, located in the Northeast Region, and the specific mention in this federal statute suggests targeted fiscal policies affecting that state's religious organizations, municipalities, or tax structures.

### Relationship to Statutory Law

Law No. 3236 exemplifies the concept of a statute as a formal written document creating law. Unlike abstract legal theories, this statute serves as the tangible manifestation of statutory law, providing concrete, written evidence of legal rules governing tariffs, import taxes, consumption taxes, and exemptions affecting religious organizations and municipalities.

The statute's comprehensive approach to multiple tax categories demonstrates how Brazilian federal legislation addresses interconnected fiscal matters through unified legal instruments rather than entirely separate statutes for each tax type.

### Digital Availability and Citation

The law's availability through the **Planalto Palace website** (`planalto.gov.br`) ensures public access to the legal text. This aligns with the principle that statutes, as public domain documents in many jurisdictions, should be accessible to the citizens they govern. The Brazilian government maintains this digital repository to preserve historical legislation and ensure ongoing accessibility.

Legal professionals, researchers, and citizens can cite this law using the standardized legal citation format "Lei nº 3236/1957" or the more formal "Lei nº 3236, de 1 de agosto de 1957," with the Lexml URN providing persistent digital identification for academic and legal referencing purposes.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-08-01;3236)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3236&ano=1957&data=01/08/1957&ato=461kXWE9UMNRVTa46)