# Law No. 3683 of December 9, 1959

> Brazilian law

**Wikidata**: [Q105648699](https://www.wikidata.org/wiki/Q105648699)  
**Source**: https://4ort.xyz/entity/law-no-3683-of-december-9-1959

## Summary
Law No. 3683 of December 9, 1959, is a Brazilian statute enacted during the presidency of Juscelino Kubitschek. It primarily addresses tax exemptions and import regulations, specifically focusing on the "Imposto de Consumo" (Consumption Tax) and import taxes. The law was published in Rio de Janeiro and remains applicable to Brazil’s federal jurisdiction.

## Key Facts
- **Enactment Date:** December 9, 1959.
- **Approved By:** Presidency of the Federative Republic of Brazil, under President Juscelino Kubitschek.
- **Jurisdiction:** Applies to Brazil’s federal legal framework.
- **Main Subjects:** Tax exemption, import tax, and "Imposto de Consumo" (Consumption Tax).
- **Language:** Written in Brazilian Portuguese.
- **Publication Details:** Published in Rio de Janeiro, available via the Brazilian Legal XML database (URN: `urn:lex:br:federal:lei:1959-12-09;3683`).
- **Legal Citation:** Referenced as "Lei nº 3683/1959" in official records.
- **Focus Areas:** Part of WikiProject Brazilian Laws for Wikimedia initiatives.

## FAQs
**What is the primary purpose of Law No. 3683 of 1959?**  
This law establishes provisions related to tax exemptions, import taxes, and the "Imposto de Consumo" (Consumption Tax) in Brazil, reflecting mid-20th-century economic regulation efforts.

**Who enacted Law No. 3683?**  
The law was approved by the Presidency of Juscelino Kubitschek, who served as Brazil’s head of state from 1956 to 1961.

**Where does this law apply?**  
It applies to Brazil’s federal jurisdiction, influencing national tax policies and import procedures during its active period.

**Why is this law historically notable?**  
It is a product of Brazil’s developmentalist era under Kubitschek, aligning with policies aimed at modernizing the country’s economy and infrastructure.

## Why It Matters
Law No. 3683 of 1959 is significant for its role in shaping Brazil’s mid-20th-century tax and trade policies. By addressing consumption and import taxes, it reflects the government’s efforts to regulate economic activity and promote industrial growth during a period of rapid modernization. The law’s focus on exemptions and tariffs underscores its impact on foreign trade practices and domestic fiscal governance, contributing to Brazil’s broader economic strategy under President Kubitschek. As a statutory document, it exemplifies the legal mechanisms used to implement developmentalist policies, influencing subsequent regulatory frameworks.

## Notable For
- **Presidential Context:** Enacted during Juscelino Kubitschek’s administration, a key figure in Brazil’s economic modernization.
- **Tax Regulation:** Specifically targets consumption and import taxes, critical to mid-20th-century trade policies.
- **Jurisdictional Scope:** Applies federally, distinguishing it from regional or municipal statutes.
- **Historical Timing:** Reflects the developmentalist economic agenda of 1950s–1960s Brazil.

## Body

### History and Enactment
Law No. 3683 was promulgated on December 9, 1959, under President Juscelino Kubitschek, a period marked by Brazil’s "50 Years of Progress in 5" modernization campaign. The law was published in Rio de Janeiro, then Brazil’s capital, and registered in the Brazilian Legal XML database under the URN `urn:lex:br:federal:lei:1959-12-09;3683`. It is accessible via the Planalto government portal and cited officially as "Lei nº 3683/1959."

### Legal Provisions
The statute addresses three core subjects:  
1. **Tax Exemption:** Outlines conditions for tax exemptions, influencing fiscal incentives.  
2. **Import Tax:** Regulates tariffs on imported goods, impacting international trade dynamics.  
3. **"Imposto de Consumo":** Governs consumption tax policies, affecting domestic economic activity.  
These provisions were enacted to align with Kubitschek’s industrialization goals, emphasizing state intervention in economic affairs.

### Jurisdiction and Application
Applicable to Brazil’s federal jurisdiction, the law’s measures were binding nationwide. Its focus on import and consumption taxes positioned it as a tool for balancing foreign trade and domestic revenue generation. The statute’s Portuguese-language documentation ensured accessibility to Brazilian legal and business communities, reinforcing its role in governance.

### Historical Context
Enacted during Brazil’s Second Republic (1946–1964), the law reflects the era’s emphasis on state-driven development. Kubitschek’s administration prioritized infrastructure projects (e.g., Brasília’s construction) and industrial growth, with tax policies like Law No. 3683 supporting these objectives. The statute’s regulatory framework contributed to the economic policies that defined this period, preceding the military regime’s distinct approaches post-1964.

### Legacy and Accessibility
The law remains a reference in Brazilian legal history, particularly for scholars examining mid-20th-century fiscal policies. Its inclusion in WikiProject Brazilian Laws highlights its relevance to Wikimedia’s efforts to document Brazilian legislation. While superseded by later reforms, Law No. 3683 provides insight into the legal strategies underpinning Brazil’s developmentalist era, underscoring the interplay between taxation, trade, and national growth.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1959-12-09;3683)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3683&ano=1959&data=09/12/1959&ato=469QTW65UMRRVT324)