# Law No. 3553 of April 27, 1959

> Brazilian law

**Wikidata**: [Q105648728](https://www.wikidata.org/wiki/Q105648728)  
**Source**: https://4ort.xyz/entity/law-no-3553-of-april-27-1959

## Summary
Law No. 3553 of April 27, 1959 is a Brazilian statute that amended the legislation regarding the income tax, officially titled "Lei nº 3553, de 27 de abril de 1959" and published in the Official Gazette of the Federative Republic of Brazil.

## Key Facts
- **Official Title:** Lei nº 3553, de 27 de abril de 1959
- **Country of Origin:** Brazil
- **Law Digest:** ALTERA A LEGISLAÇÃO DO IMPOSTO DE RENDA (Amends the legislation of the income tax)
- **Approved By:** Presidency of the Federative Republic of Brazil
- **Instance Type:** Statute
- **Main Subjects:** Table, legislation, income tax, change
- **LXML Brazil ID:** urn:lex:br:federal:lei:1959-04-27;3553
- **Publication Date:** 1959-04-27
- **Place of Publication:** Rio de Janeiro
- **Work Available At URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3553.htm
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 3553/1959
- **Wikimedia Focus:** WikiProject Brazilian Laws

## FAQs
**What is the primary subject of Law No. 3553?**
The law primarily amends the legislation concerning the income tax system in Brazil.

**Who approved this law?**
The law was approved by the Presidency of the Federative Republic of Brazil, specifically during the administration of President Juscelino Kubitschek.

**Where was this law published?**
The law was published in Rio de Janeiro, the capital city of Brazil at the time.

**What is the official citation for this law?**
The official citation is Lei nº 3553/1959.

**What is the LXML identifier for this law?**
The LXML identifier is urn:lex:br:federal:lei:1959-04-27;3553.

## Why It Matters
Law No. 3553 of April 27, 1959 represents a significant legislative amendment to Brazil's income tax system. As a statute enacted during the early years of the Brazilian Republic, it contributed to the formalization and expansion of the country's tax framework. The law's impact is evident in its amendment of existing tax legislation, which would have affected tax collection, compliance, and the overall fiscal policy of the nation. By establishing specific provisions regarding tax regulations, it played a crucial role in shaping Brazil's economic governance during the 1950s and subsequent decades.

## Notable For
- **Tax Reform Amendment:** Specifically amends the legislation concerning the income tax system in Brazil
- **Historical Significance:** Enacted during the early years of the Brazilian Republic, contributing to the development of the nation's tax framework
- **Official Publication:** Published in the Official Gazette of the Federative Republic of Brazil with the LXML identifier urn:lex:br:federal:lei:1959-04-27;3553
- **Jurisdictional Scope:** Applies exclusively to Brazil as the Federative Republic
- **Language and Format:** Documented in Brazilian Portuguese and structured as a formal written statute

## Body
### Definition and Classification
Law No. 3553 of April 27, 1959 is formally classified as a statute, specifically a legislative act that amends existing tax legislation in Brazil. According to the structured properties, it is an instance of a "statute" and falls under the broader category of "legislation." The law is identified by the official citation "Lei nº 3553/1959" and is referenced through the LXML identifier system as urn:lex:br:federal:lei:1959-04-27;3553.

### Legislative Context
The law was approved by the Presidency of the Federative Republic of Brazil on April 27, 1959, during the administration of President Juscelino Kubitschek. The approval process involved formal promulgation by the executive branch, as indicated by the structured properties. The law was published in Rio de Janeiro, the capital city at that time, and made available through the official government portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3553.htm.

### Subject Matter and Content
The primary subject of the law is the amendment of the income tax legislation in Brazil. The law digest explicitly states "ALTERA A LEGISLAÇÃO DO IMPOSTO DE RENDA," indicating its focus on modifying tax regulations. The main subjects associated with the law include tables, general legislation, income tax provisions, and the concept of legislative change.

### Publication and Accessibility
The law was published in the Official Gazette of the Federative Republic of Brazil, with the place of publication recorded as Rio de Janeiro. The document is available in the Brazilian Portuguese language, as indicated by the structured properties. The legal citation format follows the standard Brazilian convention of "Lei nº [number]/[year]".

### Jurisdiction and Application
The law applies exclusively to Brazil as the Federative Republic, with the jurisdiction specified as Brazil. The law's implementation would have been governed by the Brazilian legal system and would have been enforced by the relevant tax authorities. The law's content would have addressed specific aspects of income tax collection, reporting requirements, and possibly tax rates or exemptions.

### Technical and Reference Information
The law is indexed through various reference systems:
- **Wikidata:** Described as "Brazilian law" with a sitelink count of 117
- **Library Systems:** Assigned authority IDs including the Library of Congress Authority ID (sh85127611), Bibliothèque nationale de France ID (120485802), and National Library of Spain ID (XX528757)
- **German Systems:** Categorized with the GND ID 4020660-9 as "Gesetz" (Law) or "gesetzliche Regelung" (statutory regulation)
- **Thesauri:** Listed in the Art & Architecture Thesaurus and PACTOLS thesaurus with specific IDs
- **Web Ontology:** Equivalent to the Schema.org "Legislation" class

### Historical Significance
As a statute from 1959, Law No. 3553 represents an important piece of Brazilian legislative history. It reflects the country's approach to tax policy during the early years of the Republic and demonstrates the government's efforts to formalize and regulate economic activities through legislation. The law's amendment of existing tax legislation would have had implications for businesses, individuals, and the overall fiscal system of Brazil during that period.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1959-04-27;3553)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3553&ano=1959&data=27/04/1959&ato=35fQTQU5UMRRVTba8)
3. LexML Brasil