# Law No. 3470 of November 28, 1958

> Brazilian law

**Wikidata**: [Q105649343](https://www.wikidata.org/wiki/Q105649343)  
**Source**: https://4ort.xyz/entity/law-no-3470-of-november-28-1958

## Summary
Law No. 3470 of November 28, 1958, is a Brazilian statute that amended the legislation on income tax and other related provisions. Enacted by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek, the law was published in Rio de Janeiro and is available in Brazilian Portuguese. It serves as a formal legal document that modifies existing tax regulations, reflecting Brazil’s legal framework at the time.

## Key Facts
- **Title:** Lei nº 3470, de 28 de novembro de 1958
- **Aliases:** Lei nº 3470, de 28 de novembro de 1958
- **Country of Origin:** Brazil
- **Publication Date:** November 28, 1958
- **Place of Publication:** Rio de Janeiro
- **Approved By:** Presidency of the Federative Republic of Brazil, with President Juscelino Kubitschek as the approving authority
- **Legal Digest:** ALTERA A LEGISLAÇÃO DO IMPOSTO DE RENDA E DA OUTRAS PROVIDENCIAS (Alters income tax legislation and other provisions)
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 3470/1958
- **Jurisdiction:** Applies to Brazil
- **Classification:** Statute
- **Main Subjects:** Change, income tax, legislation
- **LexML Brazil ID:** urn:lex:br:federal:lei:1958-11-28;3470
- **Work Available At URL:** [https://www.planalto.gov.br/ccivil_03/leis/l3470.htm](https://www.planalto.gov.br/ccivil_03/leis/l3470.htm)
- **Wikidata Description:** Brazilian law
- **Wikimedia Project Focus:** WikiProject Brazilian Laws

## FAQs
**What is the purpose of Law No. 3470 of November 28, 1958?**
Law No. 3470 amends the legislation on income tax and other related provisions, adjusting Brazil’s tax framework to reflect changes in fiscal policy at the time.

**Who approved Law No. 3470?**
The law was approved by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek, who served as the approving authority.

**Where was Law No. 3470 published?**
The law was published in Rio de Janeiro, Brazil, and is available in Brazilian Portuguese.

**What is the legal citation for Law No. 3470?**
The legal citation for Law No. 3470 is Lei nº 3470/1958.

**What does the law alter?**
The law alters the legislation on income tax and other related provisions, modifying Brazil’s tax regulations.

## Why It Matters
Law No. 3470 of November 28, 1958, holds historical significance as it reflects Brazil’s legal and fiscal landscape during the mid-20th century. By amending income tax legislation, the law contributed to the country’s evolving tax policies, ensuring compliance with changing economic and social conditions. As a formal statute, it serves as a record of Brazil’s legislative process and the executive’s role in shaping national law. The law’s publication in Rio de Janeiro and its availability in Brazilian Portuguese further emphasize its role in Brazil’s legal and administrative systems. Its inclusion in the LexML Brazil database and focus on WikiProject Brazilian Laws underscores its importance in Brazil’s legal documentation and scholarly research.

## Notable For
- **Tax Legislation:** One of the key statutes that modified Brazil’s income tax framework.
- **Historical Record:** A formal legal document that reflects Brazil’s legislative and fiscal policies in 1958.
- **Public Accessibility:** Available in Brazilian Portuguese and accessible via official Brazilian legal databases.
- **Legal Citation:** Recognized by its legal citation, Lei nº 3470/1958, in Brazil’s legal system.
- **Wikimedia Recognition:** Included in WikiProject Brazilian Laws, highlighting its relevance to Brazilian legal studies.

## Body

### Definition and Classification
Law No. 3470 of November 28, 1958, is a statute classified as a formal written document that creates law. It is a subclass of "written work," "document," and "rule," and serves as the manifestation of statutory law. The law is specifically an act passed by the Presidency of the Federative Republic of Brazil, reflecting the country’s legal framework at the time.

### Legal Content and Amendments
The law amends the legislation on income tax and other related provisions, altering Brazil’s tax regulations to reflect changes in fiscal policy. The legal digest of the law states: "ALTERA A LEGISLAÇÃO DO IMPOSTO DE RENDA E DA OUTRAS PROVIDENCIAS," indicating its focus on modifying tax laws. This amendment ensures that Brazil’s tax system aligns with the country’s economic and social needs during the 1950s.

### Approval and Publication
Law No. 3470 was approved by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek. The law was published on November 28, 1958, in Rio de Janeiro, Brazil. It is available in Brazilian Portuguese and can be accessed via the official Brazilian legal database, LexML Brazil, using the identifier urn:lex:br:federal:lei:1958-11-28;3470. The law is also available at [https://www.planalto.gov.br/ccivil_03/leis/l3470.htm](https://www.planalto.gov.br/ccivil_03/leis/l3470.htm).

### Legal Citation and Jurisdiction
The law is cited as Lei nº 3470/1958 in Brazil’s legal system. It applies to the jurisdiction of Brazil and is recognized as a formal legal document in the country’s legal framework. The law’s main subjects include change, income tax, and legislation, reflecting its role in modifying existing legal provisions.

### Wikimedia and Scholarly Recognition
Law No. 3470 is included in WikiProject Brazilian Laws, highlighting its relevance to Brazilian legal studies and research. The law’s description in Wikidata as "Brazilian law" further emphasizes its status as an official legal document in Brazil. Its inclusion in the LexML Brazil database ensures its accessibility to legal scholars and practitioners.

### Historical Context
Law No. 3470 was enacted during a period of significant political and economic changes in Brazil. The law reflects the country’s legislative and fiscal policies at the time, contributing to the evolution of Brazil’s tax system. As a formal statute, it serves as a record of Brazil’s legal and administrative processes, providing insight into the country’s legal history.

### Public Accessibility
The law is available in Brazilian Portuguese and can be accessed via official Brazilian legal databases, ensuring public accessibility to the legal text. Its publication in Rio de Janeiro and inclusion in the LexML Brazil database further emphasize its role in Brazil’s legal and administrative systems. The law’s availability at [https://www.planalto.gov.br/ccivil_03/leis/l3470.htm](https://www.planalto.gov.br/ccivil_03/leis/l3470.htm) ensures that it is easily accessible to the public.

### Legal Impact
Law No. 3470 has a significant impact on Brazil’s legal and fiscal systems. By amending income tax legislation, the law ensures that Brazil’s tax regulations align with the country’s economic and social needs. The law’s publication and availability in Brazilian Portuguese reflect its role in Brazil’s legal and administrative systems, providing a formal record of the country’s legislative process. Its inclusion in the LexML Brazil database and focus on WikiProject Brazilian Laws underscores its importance in Brazil’s legal documentation and scholarly research.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1958-11-28;3470)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3470&ano=1958&data=28/11/1958&ato=a53g3aE90dRRVTd2e)
3. LexML Brasil