# Law No. 3441 of August 27, 1958 > Brazilian law **Wikidata**: [Q105649294](https://www.wikidata.org/wiki/Q105649294) **Source**: https://4ort.xyz/entity/law-no-3441-of-august-27-1958 ## Summary **Law No. 3441 of August 27, 1958** (Portuguese: *Lei nº 3441, de 27 de agosto de 1958*) is a Brazilian statute promulgated during the presidency of Juscelino Kubitschek. It serves as a formal legal instrument concerning tariff regulations, import and consumption taxes, and tax exemptions, with specific provisions regarding religious institutions and the state of Minas Gerais. ## Key Facts - **Full Title:** Lei nº 3441, de 27 de agosto de 1958 - **Legal Citation:** Lei nº 3441/1958 - **Instance of:** Statute (formal written document creating law) - **Date of Promulgation:** August 27, 1958 - **Approving Authority:** Presidency of the Federative Republic of Brazil - **Signed By:** Juscelino Kubitschek (President) - **Country of Origin:** Brazil - **Jurisdiction:** Brazil - **Language:** Brazilian Portuguese - **Place of Publication:** Rio de Janeiro (then capital of Brazil) - **Lexml ID:** `urn:lex:br:federal:lei:1958-08-27;3441` - **Primary Subjects:** Tariffs (*Taxa Aduaneira*), Import Tax (*Imposto De Importação*), Consumption Tax (*Imposto De Consumo*), Tax Exemption (*Isenção*), Religious Organizations (*Instituição Religiosa*) - **Geographic Scope:** Applies to Minas Gerais (*Estado De Minas Gerais*) and Municipalities (*Municipio*) - **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3441.htm` - **WikiProject:** WikiProject Brazilian Laws ## FAQs **What is the legal classification of Law No. 3441/1958?** It is classified as a **statute**, which is a formal written document that creates law. In the context of Brazilian law, it serves as a manifestation of statutory law enacted by the federal government. **What are the main topics covered by this law?** The law addresses fiscal and administrative matters, specifically **tariffs**, **import taxes**, and **consumption taxes**. It also deals with **tax exemptions** and contains provisions related to **religious organizations**. **Does this law apply to specific regions?** While it is a federal law applicable to all of Brazil, its subject matter explicitly includes the state of **Minas Gerais** and **municipalities**, suggesting specific administrative or fiscal regulations for these jurisdictions. **Who signed Law No. 3441/1958?** The law was approved and promulgated by **Juscelino Kubitschek**, the President of Brazil at the time, on August 27, 1958. **Where was the law originally published?** It was published in **Rio de Janeiro**, which served as the federal capital of Brazil until 1960. ## Why It Matters Law No. 3441 of August 27, 1958, represents a specific exercise of legislative authority in Brazil during the late 1950s. As a statute, it functions as a primary source of law, creating binding legal norms regarding taxation and customs. Its focus on tax exemptions for religious organizations and its specific mention of the state of Minas Gerais and municipalities highlight the intersection of federal fiscal policy with regional administration and religious freedom during that era. By defining rules for import and consumption taxes, the law contributed to the economic regulatory framework of Brazil under the Kubitschek administration. ## Notable For - **Fiscal Regulation:** Explicitly addresses tariffs, import taxes, and consumption taxes. - **Exemption Clauses:** Notable for including "tax exemption" (*Isenção*) as a core subject. - **Religious Provisions:** Specifically cites "religious organizations" as a subject of the legislation. - **Regional Specificity:** Distinct for referencing the state of Minas Gerais within its subject matter. - **Historical Context:** Promulgated during the presidency of Juscelino Kubitschek and published in Rio de Janeiro, the capital prior to the move to Brasília. ## Body ### Definition and Legal Status Law No. 3441 of August 27, 1958, is a **statute** enacted by the Federative Republic of Brazil. As a statute, it is a formal written document intended to create law, acting as a manifestation of statutory law. It is part of the broader body of legislation governed by the Brazilian legal system and applies to the jurisdiction of Brazil nationwide. ### Promulgation and Authority The statute was approved by the **Presidency of the Federative Republic of Brazil**. It was formally promulgated on **August 27, 1958**, by President **Juscelino Kubitschek**. The legal citation for this instrument is **Lei nº 3441/1958**. ### Subject Matter and Scope The law covers a distinct set of fiscal and administrative topics: * **Taxation:** It regulates **tariffs** (*Taxa Aduaneira*), **import taxes** (*Imposto De Importação*), and **consumption taxes** (*Imposto De Consumo*). * **Exemptions:** A key component of the law is the subject of **tax exemption** (*Isenção*). * **Institutions:** It explicitly lists **religious organizations** (*Instituição Religiosa*) as a subject. * **Geography:** The law makes specific reference to the state of **Minas Gerais** (*Estado De Minas Gerais*) and the concept of **municipalities** (*Municipio*). ### Historical Context The law was published in **Rio de Janeiro** on August 27, 1958. At this time, Rio de Janeiro was the capital of Brazil (the capital was later transferred to Brasília on April 22, 1960). This places the law within the historical timeline of the **Juscelino Kubitschek** administration, a period noted for significant development and modernization efforts in Brazil. ### Identification and Access The law is indexed within the Brazilian legal information system with the Lexml ID `urn:lex:br:federal:lei:1958-08-27;3441`. It is documented by the **WikiProject Brazilian Laws** and is accessible to the public via the official Planalto Palace website at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3441.htm`. The text is written in **Brazilian Portuguese**. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1958-08-27;3441) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3441&ano=1958&data=27/08/1958&ato=455kXTE90dRRVTfa6)