# Law No. 3732 of March 4, 1960

> Brazilian law

**Wikidata**: [Q105648718](https://www.wikidata.org/wiki/Q105648718)  
**Source**: https://4ort.xyz/entity/law-no-3732-of-march-4-1960

## Summary
Law No. 3732 of March 4, 1960, is a Brazilian statute that grants tax exemptions for imported materials. Specifically, it exempts materials imported by Industrias Quimicas Resende S/A. from import and consumption taxes. This federal law was approved by the Presidency of the Federative Republic of Brazil under Juscelino Kubitschek.

## Key Facts
- **Title:** Lei nº 3732, de 4 de março de 1960
- **Aliases:** Lei nº 3732, de 4 de março de 1960
- **Country:** Brazil
- **Publication Date:** March 4, 1960
- **Place of Publication:** Rio de Janeiro
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **President at Approval:** Juscelino Kubitschek (on March 4, 1960)
- **Primary Subject:** Tax exemption, specifically for import tax and consumption tax
- **Beneficiary of Exemption:** Industrias Quimicas Resende S/A.
- **Type of Document:** Statute
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Official Legal Citation:** Lei nº 3732/1960
- **LexML Brazil ID:** urn:lex:br:federal:lei:1960-03-04;3732
- **Official Text URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3732.htm
- **Wikidata Description:** Brazilian law
- **Wikimedia Project Focus:** On the focus list of WikiProject Brazilian Laws

## FAQs
**What is Law No. 3732 of March 4, 1960?**
Law No. 3732 of March 4, 1960, is a Brazilian federal statute. It specifically grants an exemption from import and consumption taxes for materials imported by the company Industrias Quimicas Resende S/A.

**When and where was this law published?**
This law was published on March 4, 1960, in Rio de Janeiro, which was the capital of Brazil at that time. The official text is available through the Brazilian government's legislative portal.

**Who approved Law No. 3732/1960?**
The law was approved by the Presidency of the Federative Republic of Brazil. At the time of its promulgation on March 4, 1960, Juscelino Kubitschek was the President.

**What was the main purpose of this law?**
The primary purpose of Law No. 3732/1960 was to provide tax relief, specifically tax exemptions, on imported materials. This exemption applied to both import tax and consumption tax, benefiting Industrias Quimicas Resende S/A.

**How can one access the official text of Law No. 3732/1960?**
The official text of Law No. 3732/1960 is available online at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3732.htm. It also has a LexML Brazil ID of urn:lex:br:federal:lei:1960-03-04;3732 for structured legal referencing.

## Why It Matters
Law No. 3732 of March 4, 1960, matters as a specific example of how statutes are used to implement economic policy and provide targeted incentives within a national legal framework. By granting tax exemptions on imported materials for a particular industry, this law demonstrates the government's role in fostering industrial development and potentially reducing costs for key sectors in Brazil during the early 1960s. As a formal written document that creates law, it serves as a tangible manifestation of statutory law, influencing economic activities and setting precedents for government intervention in commerce. Its existence highlights the detailed legislative actions taken by the Brazilian government to shape its economy.

## Notable For
- **Specific Tax Exemption:** Noted for its precise grant of import and consumption tax exemptions to a single entity, Industrias Quimicas Resende S/A.
- **Historical Context:** Represents a legislative act from Brazil in 1960, a period of significant national development and political transition, with Rio de Janeiro still serving as the capital.
- **Presidential Approval:** Approved under the presidency of Juscelino Kubitschek, known for his developmentalist policies.
- **Formal Legal Classification:** Serves as a clear instance of a "statute," a foundational legal concept for creating law.

## Body

### Overview and Legal Classification
Law No. 3732 of March 4, 1960, officially titled "Lei nº 3732, de 4 de março de 1960," is a Brazilian federal statute. As a statute, it is a formal written document that creates law, serving as a concrete manifestation of statutory law. It is classified as an instance of a "statute," a subclass of "written work," "document," and "rule," and is distinct from broader concepts like "legislation" or "legal act" in knowledge systems. This law applies specifically to the jurisdiction of Brazil and is written in Brazilian Portuguese.

### Purpose and Scope
The primary purpose of Law No. 3732/1960 is to grant tax exemptions. Its law digest states that it "ISENTA DE IMPOSTO DE IMPORTAÇÃO E DE CONSUMO MATERIAL IMPORTADO PELA INDUSTRIAS QUIMICAS RESENDE S/A." This means it exempts materials imported by Industrias Quimicas Resende S/A. from both import tax and consumption tax. The main subjects of this law are thus tax exemption, import tax, and consumption tax.

### Enactment and Approval
This statute was published on March 4, 1960. It was approved by the Presidency of the Federative Republic of Brazil. At the time of its promulgation, Juscelino Kubitschek was the President, and his determination method for this law was promulgation. The place of publication for this law was Rio de Janeiro, which served as Brazil's capital until April 22, 1960.

### Geographical and Historical Context
The law was enacted in Brazil, the largest country in South America and a federal republic. In 1960, Brazil was undergoing significant development, with its capital transitioning from Rio de Janeiro to Brasília that same year. The country's economy, the largest in Latin America, relies on diverse sectors including industry, which would have been influenced by such tax incentive laws. Brazil, having declared independence from Portugal on September 7, 1822, has a long history of legislative activity shaping its national policies.

### Identifiers and Accessibility
Law No. 3732/1960 is formally identified by its legal citation, Lei nº 3732/1960. It has a LexML Brazil ID of urn:lex:br:federal:lei:1960-03-04;3732, which is a unique identifier within the Brazilian legal information system. The official text of the law is available online at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3732.htm, ensuring public access to its provisions. This law is also recognized within broader knowledge systems, having a Wikidata description as a "Brazilian law" and being included on the focus list of WikiProject Brazilian Laws.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-03-04;3732)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3732&ano=1960&data=04/03/1960&ato=550kXVq50dVRVT9a1)
3. LexML Brasil