# Law No. 3262 of September 16, 1957 > Brazilian law **Wikidata**: [Q105649218](https://www.wikidata.org/wiki/Q105649218) **Source**: https://4ort.xyz/entity/law-no-3262-of-september-16-1957 ## Summary Law No. 3262 of September 16, 1957, is a Brazilian statute that established the framework for income tax collection, exemptions, and financial reporting in Brazil. It was approved by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek and applies to the entire jurisdiction of Brazil. The law is available in Brazilian Portuguese and is officially cited as "Lei nº 3262/1957." ## Key Facts - **Legal Classification:** Law No. 3262 is a statute, a formal written document that creates law, including acts, executive orders, and by-laws. - **Approval:** The law was approved by the Presidency of the Federative Republic of Brazil on September 16, 1957, under President Juscelino Kubitschek. - **Jurisdiction:** It applies to the entire territory of Brazil. - **Language:** The law is written in Brazilian Portuguese. - **Publication:** The law was published in Rio de Janeiro. - **Digital Availability:** The full text of the law is available at [Planalto.gov.br](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3262.htm). - **Subjects Covered:** The law addresses income tax, financial year reporting, and exemptions. - **Legal Citation:** The official citation is "Lei nº 3262/1957." - **LexML Identifier:** The law is indexed under the LexML Brazil ID `urn:lex:br:federal:lei:1957-09-16;3262`. - **Wikimedia Project:** It is part of the WikiProject Brazilian Laws, indicating its relevance to legal research and documentation. ## FAQs **What is the purpose of Law No. 3262 of September 16, 1957?** Law No. 3262 established the legal framework for income tax collection, financial year reporting, and exemptions in Brazil. It was enacted to standardize tax obligations and ensure compliance with federal tax regulations. **Who approved Law No. 3262?** The law was approved by the Presidency of the Federative Republic of Brazil on September 16, 1957, under President Juscelino Kubitschek. **Where can I find the full text of Law No. 3262?** The full text of the law is available at [Planalto.gov.br](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3262.htm). **What does the law cover?** The law addresses income tax, financial year reporting, and exemptions, providing a structured approach to tax administration in Brazil. **Is Law No. 3262 still in effect?** Yes, as a statute, it remains part of Brazilian law and continues to govern income tax and financial reporting unless amended or repealed. ## Why It Matters Law No. 3262 of September 16, 1957, is significant as a foundational legal document that shaped Brazil's tax administration system. By establishing the framework for income tax collection, exemptions, and financial reporting, it ensured a standardized approach to tax obligations across the country. The law's approval under President Juscelino Kubitschek reflects its alignment with the federal government's priorities during that period. Its continued relevance in Brazilian legal systems underscores its role in maintaining fiscal transparency and compliance. The law's availability in digital formats and its inclusion in legal research projects highlight its importance in both historical and contemporary contexts. ## Notable For - **Foundational Tax Legislation:** One of the earliest statutes to establish a comprehensive framework for income tax and financial reporting in Brazil. - **Digital Accessibility:** The law is available online, ensuring public access to its provisions. - **Legal Citation:** Its official citation ("Lei nº 3262/1957") is widely recognized in Brazilian legal systems. - **Wikimedia Recognition:** Its inclusion in the WikiProject Brazilian Laws indicates its importance to legal scholars and researchers. - **LexML Indexing:** Its LexML Brazil ID (`urn:lex:br:federal:lei:1957-09-16;3262`) ensures its integration into legal databases. ## Body ### Legal Classification and Approval Law No. 3262 is classified as a statute, a formal written document that creates law. It was approved by the Presidency of the Federative Republic of Brazil on September 16, 1957, under President Juscelino Kubitschek. The law applies to the entire jurisdiction of Brazil and is written in Brazilian Portuguese. ### Subjects and Provisions The law addresses income tax, financial year reporting, and exemptions. It provides a structured approach to tax administration, ensuring compliance with federal tax regulations. The law's provisions are available in digital format, making it accessible to the public. ### Digital Availability and Citation The full text of the law is available at [Planalto.gov.br](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3262.htm). The official citation is "Lei nº 3262/1957," and it is indexed under the LexML Brazil ID `urn:lex:br:federal:lei:1957-09-16;3262`. ### Historical and Legal Context Law No. 3262 was enacted during a period of significant federal government activity, reflecting its alignment with the priorities of President Juscelino Kubitschek. Its inclusion in the WikiProject Brazilian Laws indicates its relevance to legal research and documentation. ### Public Access and Digital Integration The law's availability in digital formats ensures public access to its provisions. Its integration into legal databases through LexML indexing enhances its accessibility and usability. The law remains part of Brazilian law, governing income tax and financial reporting unless amended or repealed. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1957-09-16;3262) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3262&ano=1957&data=16/09/1957&ato=a49oXRU9UMNRVTe09)