# Law No. 3661 of November 13, 1959 > Brazilian law **Wikidata**: [Q105648608](https://www.wikidata.org/wiki/Q105648608) **Source**: https://4ort.xyz/entity/law-no-3661-of-november-13-1959 ## Summary Law No. 3661 of November 13, 1959 (Lei nº 3661/1959) is a Brazilian federal statute that exempts from consumption tax the bronze doors acquired by the Basilica of Our Lady of Nazareth in Belém. Promulgated by President Juscelino Kubitschek, this law represents a specific tax exemption provision targeting a religious institution in the northern Brazilian city of Belém, in the state of Pará. ## Key Facts - **Official Title:** Lei nº 3661, de 13 de novembro de 1959 - **Legal Citation:** Lei nº 3661/1959 - **Date of Enactment:** November 13, 1959 - **Promulgating Authority:** Presidency of the Federative Republic of Brazil - **President:** Juscelino Kubitschek (point in time: 1959-11-13) - **Country:** Brazil - **Jurisdiction:** Brazil (applies_to_jurisdiction) - **Language:** Brazilian Portuguese - **Place of Publication:** Rio de Janeiro - **Type/Classification:** statute (instance_of) - **LEXML Brazil ID:** urn:lex:br:federal:lei:1959-11-13;3661 - **Main Subject:** Consumption Tax (Imposto De Consumo), tax exemption (Isenção) - **Law Digest:** Exempts from consumption tax bronze doors acquired by the Basilica of Our Lady of Nazareth in Belém - **Full Text Available At:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3661.htm ## FAQs **What does Law No. 3661 of 1959 do?** Law No. 3661 of November 13, 1959 grants a tax exemption from consumption tax (imposto de consumo) for bronze doors purchased by the Basilica of Our Lady of Nazareth (Basílica de Nossa Senhora de Nazaré) located in Belém, the capital city of the Brazilian state of Pará. **Who promulgated Law No. 3661/1959?** The law was promulgated by President Juscelino Kubitschek, who served as President of Brazil from 1956 to 1961. The law was signed on November 13, 1959. **What is the Basilica of Our Lady of Nazareth in Belém?** The Basilica of Our Lord of Nazareth (Basília de Nossa Senhora de Nazaré) is a significant religious institution in Belém, Pará, Brazil. The basilica is associated with the annual Círio de Nazaré festival, one of the largest religious celebrations in Brazil, which draws millions of pilgrims to Belém each year. **Where can I find the full text of Law No. 3661/1959?** The complete text of the law is available in the official Brazilian government legislation database and through the Presidency of the Republic's legislative portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3661.htm. **What type of law is Lei nº 3661/1959?** Lei nº 3661/1959 is classified as a statute (estatuto), which is a formal written document that creates law. It is a federal law enacted by the Brazilian government and falls under the category of tax legislation. ## Why It Matters Law No. 3661 of 1959 matters as a historical example of targeted tax legislation in Brazil during the Kubitschek administration. While narrow in scope—granting a specific tax exemption for religious construction materials—this law illustrates how the Brazilian federal government utilized fiscal mechanisms to support religious institutions during the late 1950s. The law demonstrates the intersection of tax policy, religious heritage preservation, and cultural patronage in mid-20th century Brazil. The Basilica of Our Lady of Nazareth holds immense cultural and religious significance for Brazil, particularly for the state of Pará and the Amazon region. The Círio de Nazaré festival, associated with the basilica, is recognized as one of the largest religious gatherings in the world, and the exemption provided by this law helped facilitate the acquisition of architectural elements for what would become a landmark religious structure. From a legal history perspective, this law represents the types of specific, targeted legislation common in Brazilian tax law during the period, demonstrating how federal statutes were used to address particular circumstances rather than establishing broad policy frameworks. The law's existence in the official legislative record also provides researchers and historians with insight into the relationship between church and state in Brazil, where religious institutions have historically received various forms of governmental support. ## Notable For - **Targeted Tax Exemption:** One of the few Brazilian federal laws specifically exempting a single religious institution from consumption tax for construction materials - **Presidential Authority:** Promulgated under the administration of Juscelino Kubitschek, whose presidency (1956-1961) was marked by significant infrastructure development and modernization in Brazil - **Cultural Heritage Connection:** Associated with the Basilica of Our Lady of Nazareth, central to the Círio de Nazaré, the largest religious festival in Brazil and one of the largest in the world - **Amazon Region Significance:** Benefits a major religious institution in Belém, the capital of Pará state in the Brazilian Amazon region - **Historical Legislative Record:** Part of the official collection of Brazilian laws from 1950-1969, preserved in the government's legislative archives ## Body ### Legislative Origin and Authority Law No. 3661 was enacted on November 13, 1959, during the administration of President Juscelino Kubitschek, who served as the 21st President of Brazil from 1956 to 1961. Kubitschek's presidency is historically notable for the construction of Brasília and the "Five-Year Plans" that drove Brazil's industrial and infrastructure development. The law was promulgated through the official channels of the Presidency of the Federative Republic of Brazil, following the standard legislative process for federal statutes at the time. The law was published in Rio de Janeiro, which served as the capital of Brazil until 1960 when Brasília was inaugurated. This places the law's formal publication during the final years of Rio de Janeiro's status as the nation's capital, adding a historical geographical context to the document's provenance. ### Legal Classification and Structure As a federal statute, Lei nº 3661/1959 is classified as a "statute" (estatuto), which in Brazilian legal terminology refers to formal written documents that create law, including acts, executive orders, and by-laws. The law is part of the broader category of statutory law (direito statutory) and specifically falls under tax legislation. The statute carries the official LEXML Brazil identifier: urn:lex:br:federal:lei:1959-11-13;3661, which allows for precise citation and retrieval from Brazilian legal databases. LEXML is the standard system for identifying and retrieving Brazilian legislative documents. ### Subject Matter and Purpose The primary purpose of Law No. 3661 is explicitly stated in its law digest: to exempt from consumption tax (imposto de consumo) the bronze doors acquired by the Basilica of Our Lady of Nazareth in Belém. This represents a targeted fiscal benefit provided to a specific religious institution for a specific purpose—the acquisition of architectural materials. The law addresses two main subjects: "Imposto De Consumo" (Consumption Tax) and "Isenção" (Tax Exemption). Consumption tax in Brazil during this period was a significant source of federal revenue, and the exemption granted to the basilica represents a deliberate policy choice to support religious construction through foregone tax revenue. ### The Basilica of Our Lady of Nazareth The Basilica of Our Lady of Nazareth (Basília de Nossa Senhora de Nazaré) in Belém is the religious institution benefiting from this tax exemption. The basilica is the centerpiece of the Círio de Nazaré festival, which is held annually in October and attracts millions of pilgrims from across Brazil and internationally. The Círio de Nazaré is considered one of the largest religious festivals in the world, with roots dating back to the 18th century. The festival was declared a Cultural Heritage of Brazil by the National Institute of Historic and Artistic Heritage (IPHAN) in 2004. The basilica itself, located in the city of Belém at the mouth of the Amazon River, serves as the destination for the main procession of the festival. ### Geographic and Cultural Context Belém, the capital of Pará state, is located in the northern region of Brazil at the mouth of the Amazon River. The city is known as the "Gateway to the Amazon" and serves as a major cultural, economic, and educational center for the Amazon region. The basilica's location in Belém places it at the heart of one of Brazil's most culturally significant regions. The law's focus on bronze doors for the basilica indicates a period of construction or renovation of the religious structure, with the Brazilian federal government providing fiscal support through the tax exemption mechanism. This type of targeted support for religious institutions was not uncommon in Brazilian legal history, reflecting the close relationship between the state and religious organizations. ### Legislative Documentation The full text of Law No. 3661/1959 is preserved in the official legislative archives of the Brazilian government. The law is available digitally through the Presidency of the Republic's legislative portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3661.htm, which provides access to the complete text of Brazilian federal laws from the period. The official legal citation for the statute is "Lei nº 3661/1959," with the full formal title being "Lei nº 3661, de 13 de novembro de 1959." This follows the standard Brazilian convention for citing federal legislation, which includes the law number, year, and date of enactment. ### Historical Significance While Law No. 3661 is a specific and targeted piece of legislation, it holds historical significance as part of the broader legislative record of Brazil during the late 1950s. The law exemplifies the types of fiscal incentives and exemptions that were employed to support various sectors and institutions during the Kubitschek administration. The law also reflects the historical role of the Brazilian federal government in supporting religious institutions, a practice that has roots in Brazil's colonial and imperial history. The Catholic Church played a central role in Brazilian society and culture, and federal support for religious construction projects was one manifestation of this relationship. ### Legal Effect and Implementation As a federal law with immediate effect upon publication, Law No. 3661 would have exempted the specified transactions from consumption tax from its date of enactment. The law's narrow scope—applying only to bronze doors for a specific basilica—meant that its implementation was straightforward and easily verifiable through documentation of the purchases and their intended use. The law applies to jurisdiction throughout Brazil, as it is a federal statute, though its practical effect is limited to the specific transactions involving the Basilica of Our Lady of Nazareth in Belém. This represents a characteristic of many Brazilian laws from this period, where specific exemptions and provisions were tailored to particular circumstances rather than applying broadly. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1959-11-13;3661) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3661&ano=1959&data=13/11/1959&ato=9e0ATS65UMRRVTf1f) 3. LexML Brasil