# Law No. 3390 of May 21, 1958

> Brazilian law

**Wikidata**: [Q105649167](https://www.wikidata.org/wiki/Q105649167)  
**Source**: https://4ort.xyz/entity/law-no-3390-of-may-21-1958

## Summary
Law No. 3390 of May 21, 1958, is a Brazilian statute enacted by President Juscelino Kubitschek that rectified Law No. 2584 of September 1, 1955, which established federal tax collection offices and related provisions. It represents a formal legislative act within Brazil's federal legal framework, published in Rio de Janeiro and applicable nationwide.

## Key Facts
- **Title:** Lei nº 3390, de 21 de maio de 1958
- **Type:** Federal statute (instance of "statute")
- **Enactment Date:** May 21, 1958
- **Approved By:** Presidency of the Federative Republic of Brazil (President Juscelino Kubitschek)
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 3390/1958
- **Main Subject:** Creation and modification of federal tax collection offices (Coletoria Federal)
- **Publication Location:** Rio de Janeiro
- **Digital Identifier:** LexML Brazil ID: `urn:lex:br:federal:lei:1958-05-21;3390`
- **Online Availability:** Full text available at [Planalto.gov.br](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3390.htm)
- **Related Legislation:** Amends Law No. 2584 of September 1, 1955
- **Wikidata Classification:** Brazilian law
- **WikiProject:** Part of WikiProject Brazilian Laws

## FAQs

**What does Law No. 3390 of 1958 actually do?**
Law No. 3390 rectifies and modifies Law No. 2584 of 1955, which originally created federal tax collection offices (Coletorias Federais) in Brazil. The 1958 law adjusts provisions related to these offices, clarifying their structure, functions, or operational details within Brazil's federal tax administration system.

**Who signed Law No. 3390 into effect?**
The law was promulgated by President Juscelino Kubitschek on May 21, 1958, during his administration (1956–1961). As the head of the executive branch, Kubitschek's approval formalized the statute as part of Brazil's federal legal framework.

**Where was Law No. 3390 officially published?**
The statute was published in Rio de Janeiro, which served as Brazil's capital until April 21, 1960, when the federal government relocated to Brasília. The publication occurred through official government channels, with the text later digitized and made available online.

**How can I access the full text of Law No. 3390?**
The complete legal text is accessible through multiple official sources:
- [Planalto.gov.br](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3390.htm) (Brazilian Presidency's legislation portal)
- LexML Brazil database (identifier: `urn:lex:br:federal:lei:1958-05-21;3390`)
- Presidency's legislation search tool ([link](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3390&ano=1958&data=21/05/1958&ato=aa6gXT650dRRVT44c))

**What is the relationship between Law No. 3390 and Law No. 2584?**
Law No. 3390 serves as a rectification (correction or amendment) to Law No. 2584 of September 1, 1955. The earlier law established federal tax collection offices, while the 1958 statute modifies specific provisions, likely addressing administrative, structural, or procedural aspects of these offices.

**Is Law No. 3390 still in effect today?**
The source material does not specify whether the law remains active or has been repealed. However, its inclusion in official government databases (Planalto.gov.br, LexML) suggests it retains legal relevance, either as current law or as historical precedent for Brazil's tax administration system.

**What topics does Law No. 3390 cover?**
The statute's main subjects include:
- Creation and organization of federal tax collection offices (Coletoria Federal)
- Legislative changes to existing tax administration structures
- General provisions related to federal legislation and governance

## Why It Matters
Law No. 3390 of 1958 represents a critical component of Brazil's mid-20th-century fiscal administration reforms. During President Juscelino Kubitschek's term—a period marked by rapid industrialization and economic development (including the construction of Brasília)—this statute helped formalize the federal government's tax collection infrastructure. By rectifying the earlier Law No. 2584, it ensured that Brazil's tax offices operated with clarified legal authority, which was essential for funding national development projects and maintaining fiscal stability.

The law's significance extends beyond its immediate administrative function. It reflects Brazil's evolving legal framework during a transformative era, demonstrating how legislative adjustments supported the country's economic ambitions. For legal historians and tax policy analysts, Law No. 3390 provides insight into the structural underpinnings of Brazil's federal revenue system, which remains foundational to the nation's governance. Its preservation in official databases also underscores Brazil's commitment to transparent legal documentation, allowing citizens and researchers to trace the evolution of tax administration over time.

## Notable For
- **Presidential Legacy:** One of numerous statutes signed by Juscelino Kubitschek, a president associated with Brazil's "50 years of progress in 5" development plan
- **Tax Administration Milestone:** Part of the legal framework establishing Brazil's federal tax collection offices (Coletorias Federais)
- **Historical Context:** Enacted during Brazil's rapid modernization period (1956–1961), alongside major infrastructure projects like Brasília
- **Digital Preservation:** Fully digitized and accessible through multiple official Brazilian government portals
- **Legal Clarification:** Serves as a rectification to earlier legislation, demonstrating Brazil's iterative approach to fiscal governance
- **WikiProject Inclusion:** Recognized as part of WikiProject Brazilian Laws, indicating its relevance to legal documentation efforts

## Body

### Legislative Overview and Purpose
Law No. 3390 of May 21, 1958, is a federal statute enacted by the Brazilian government to rectify and modify provisions of Law No. 2584 of September 1, 1955. The primary focus of both laws relates to the creation and regulation of federal tax collection offices, known in Portuguese as *Coletorias Federais*. These offices form part of Brazil's federal revenue administration system, responsible for tax collection and related fiscal operations.

The 1958 statute does not introduce entirely new legislation but instead corrects or adjusts specific elements of the 1955 law. Such rectifications are common in legal systems to address ambiguities, operational challenges, or evolving administrative needs. The exact nature of the modifications (e.g., structural changes, procedural updates, or clarifications of authority) is detailed in the full legal text.

### Enactment and Presidential Context
The law was promulgated by President Juscelino Kubitschek, who served as Brazil's 21st president from January 31, 1956, to January 31, 1961. Kubitschek's administration is historically significant for its ambitious development programs, encapsulated in the slogan *"50 anos em 5"* ("50 years of progress in 5"). During this period, Brazil undertook major infrastructure projects, including the construction of Brasília (inaugurated in 1960) and expansions in transportation, energy, and industrial sectors.

Law No. 3390 aligns with this broader developmental agenda by strengthening the legal framework for federal tax collection—a critical component for funding national projects. The statute's enactment in Rio de Janeiro (then Brazil's capital) reflects the administrative processes of the time, prior to the government's relocation to Brasília.

### Legal Structure and Classification
As a formal statute, Law No. 3390 is classified within Brazil's legal system as follows:
- **Instance of:** Statute (a formal written document creating law)
- **Jurisdiction:** Federal (applies nationwide)
- **Legal Type:** Rectification legislation (modifies existing law rather than introducing new provisions)
- **Subject Matter:** Tax administration, specifically federal collection offices

The statute is part of Brazil's broader corpus of federal laws, which are systematically cataloged and preserved. Its digital identifiers include:
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1958-05-21;3390`
- **Presidency Legislation Reference:** `aa6gXT650dRRVT44c`

### Publication and Accessibility
The law was officially published in Rio de Janeiro on May 21, 1958. In the digital age, it has been preserved and made accessible through multiple official platforms:
1. **Planalto.gov.br:** The Brazilian Presidency's legislation portal hosts the full text at [this link](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3390.htm).
2. **LexML Brazil:** A legal information network that assigns the identifier `urn:lex:br:federal:lei:1958-05-21;3390` for citation and reference purposes.
3. **Presidency Legislation Search Tool:** Allows users to retrieve the statute using its unique reference code (`aa6gXT650dRRVT44c`).

This multi-platform availability ensures that the law remains accessible to legal professionals, historians, and the general public, supporting transparency and accountability in Brazilian governance.

### Relationship to Other Legislation
Law No. 3390 is directly tied to Law No. 2584 of September 1, 1955, which it rectifies. The relationship between the two statutes can be understood as follows:
- **Law No. 2584 (1955):** Original legislation creating federal tax collection offices.
- **Law No. 3390 (1958):** Subsequent amendment addressing specific provisions of the 1955 law.

This iterative legislative process is typical in legal systems, where initial laws may require adjustments based on practical implementation or changing administrative needs. The 1958 statute does not repeal the 1955 law but modifies it to improve functionality or clarity.

### Language and Terminology
The statute is written in Brazilian Portuguese, the official language of Brazil. Key terminology includes:
- **Coletoria Federal:** Federal tax collection office, the primary subject of the legislation.
- **Retifica:** The Portuguese term for "rectifies," indicating the law's purpose to correct or amend existing provisions.
- **Lei:** Portuguese for "law," used in the formal citation (Lei nº 3390/1958).

The use of precise legal terminology ensures consistency within Brazil's federal legal framework and facilitates interpretation by courts, administrators, and legal professionals.

### Historical and Administrative Context
The enactment of Law No. 3390 occurred during a period of significant administrative and economic transformation in Brazil. Key contextual factors include:
- **Capital Relocation:** Rio de Janeiro served as Brazil's capital until April 21, 1960, when Brasília became the new federal capital. Law No. 3390 was published in Rio de Janeiro, reflecting the pre-Brasília administrative structure.
- **Economic Development:** The Kubitschek administration prioritized industrialization and infrastructure, requiring robust tax collection mechanisms to fund these initiatives.
- **Legal Framework Evolution:** The statute contributes to the broader development of Brazil's federal tax administration system, which remains foundational to the country's fiscal governance.

### Digital Preservation and Modern Access
In the 21st century, Law No. 3390 has been digitized as part of Brazil's efforts to modernize legal documentation. Its inclusion in databases like LexML and the Presidency's legislation portal ensures:
- **Permanent Access:** Citizens and researchers can retrieve the law without relying on physical archives.
- **Legal Citation:** The LexML identifier (`urn:lex:br:federal:lei:1958-05-21;3390`) provides a stable reference for academic and legal citations.
- **Transparency:** Public access to historical and current legislation supports democratic governance and accountability.

### Role in WikiProject Brazilian Laws
Law No. 3390 is recognized as part of **WikiProject Brazilian Laws**, a collaborative effort to document and organize information about Brazil's legal framework on Wikimedia platforms. This inclusion highlights its relevance to legal historians and researchers studying Brazil's legislative evolution.

### Comparison to Other Brazilian Statutes
While Law No. 3390 is specific to tax administration, it shares characteristics with other Brazilian statutes of the era:
- **Enactment Process:** Like other laws, it followed the standard legislative procedure of presidential promulgation.
- **Publication Location:** Published in Rio de Janeiro, consistent with pre-1960 federal statutes.
- **Digital Availability:** Preserved in the same official databases as other historical and contemporary Brazilian laws.

However, its focus on rectifying existing legislation (rather than introducing new policies) distinguishes it from standalone acts or comprehensive reforms.

### Potential Impact on Tax Administration
Though the source material does not detail the specific changes introduced by Law No. 3390, its rectification of Law No. 2584 likely addressed one or more of the following:
- **Operational Efficiency:** Clarifying procedures for tax collection offices.
- **Jurisdictional Authority:** Defining the scope or limits of federal tax offices.
- **Administrative Structure:** Adjusting the organization or reporting lines of these offices.

Such adjustments would have supported the federal government's ability to collect revenues effectively—a critical function for funding national development projects during the Kubitschek era.

### Legacy and Long-Term Significance
While Law No. 3390 may not be as widely recognized as major constitutional amendments or landmark reforms, it plays a role in Brazil's legal history by:
- **Documenting Administrative Evolution:** Showing how Brazil's tax system adapted to meet the needs of a developing economy.
- **Supporting Fiscal Governance:** Contributing to the legal infrastructure that enabled federal revenue collection.
- **Preserving Legislative History:** Serving as a record of Brazil's mid-20th-century governance practices.

For researchers and policymakers, the statute offers insights into the practical mechanisms of Brazil's fiscal administration during a period of rapid national growth.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1958-05-21;3390)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3390&ano=1958&data=21/05/1958&ato=aa6gXT650dRRVT44c)
3. LexML Brasil