# Law No. 3745 of April 10, 1960 > Brazilian law **Wikidata**: [Q105648741](https://www.wikidata.org/wiki/Q105648741) **Source**: https://4ort.xyz/entity/law-no-3745-of-april-10-1960 ## Summary **Law No. 3745 of April 10, 1960** (Lei nº 3745, de 10 de abril de 1960) is a Brazilian federal statute promulgated by President Juscelino Kubitschek that establishes tax exemptions related to import duties and consumption taxes. The law specifically applies to the state of São Paulo and its municipalities, and represents a formal legal instrument of statutory law enacted at the federal level in Brazil. ## Key Facts - **Official Title:** Lei nº 3745, de 10 de abril de 1960 - **Legal Citation:** Lei nº 3745/1960 - **Publication Date:** April 10, 1960 - **Place of Publication:** Rio de Janeiro, Brazil - **Approving Authority:** Presidency of the Federative Republic of Brazil - **Promulgated By:** President Juscelino Kubitschek - **Classification:** Statute (formal written document creating law) - **Jurisdiction:** Brazil (federal level) - **Language:** Brazilian Portuguese - **LexML Brazil Identifier:** urn:lex:br:federal:lei:1960-04-10;3745 - **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3745.htm - **WikiProject Membership:** WikiProject Brazilian Laws - **Main Subjects:** São Paulo (state), import tax (Imposto De Importação), tax exemption (Isenção), consumption tax (Imposto De Consumo), municipality (Município) ## FAQs **What type of legal instrument is Law No. 3745 of April 10, 1960?** It is classified as a statute—a formal written document that creates law. Statutes in Brazil are official legal records enacted through legislation and serve as manifestations of statutory law at the federal level. **Who approved and promulgated this law?** The law was approved by the Presidency of the Federative Republic of Brazil and promulgated by President Juscelino Kubitschek on April 10, 1960, during his presidential term (1956–1961). **What topics does this law address?** The law addresses tax-related matters, specifically import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and tax exemptions (Isenção). It specifically concerns the state of São Paulo and applies to municipal jurisdictions within that state. **Where was this law published and where can it be accessed today?** The law was published in Rio de Janeiro on April 10, 1960. It is currently available online through the official Brazilian government portal at planalto.gov.br and is indexed in the LexML Brazil legal documentation system. ## Why It Matters Law No. 3745 of April 10, 1960 represents an important instrument of Brazilian federal tax policy during a significant period in the country's economic development. Enacted during the presidency of Juscelino Kubitschek—known for his ambitious modernization program and the construction of Brasília—this statute reflects the federal government's role in regulating taxation and providing exemptions to stimulate specific regional or economic activities. The law's focus on São Paulo state and its municipalities is notable given São Paulo's position as Brazil's most populous and economically powerful state. Tax exemptions related to import and consumption duties would have direct implications for commercial activity, industrial development, and municipal governance in the region. As a formal statute, this law carries the weight of statutory law in Brazil's legal hierarchy. Its preservation in the LexML Brazil system and availability through official government channels ensures continued accessibility for legal professionals, researchers, and citizens. The law's inclusion in WikiProject Brazilian Laws further indicates its recognition as part of the documented legal heritage requiring systematic organization and study. ## Notable For - **Kubitschek Era Legislation:** Enacted during the presidency of Juscelino Kubitschek, one of Brazil's most consequential 20th-century leaders known for his "50 years in 5" modernization slogan - **Pre-Brasília Publication:** Published in Rio de Janeiro on April 10, 1960, just 12 days before Brazil's capital officially transferred to Brasília on April 22, 1960 - **Federal Tax Policy:** Addresses federal-level taxation matters (import and consumption taxes) demonstrating the central government's authority over customs and excise duties - **São Paulo Specificity:** One of numerous federal statutes with specific application to São Paulo state, reflecting the state's economic significance - **LexML Integration:** Assigned a structured LexML Brazil identifier (urn:lex:br:federal:lei:1960-04-10;3745) as part of Brazil's official legal documentation system ## Body ### Legislative Classification and Nature Law No. 3745 of April 10, 1960 is formally classified as a **statute** (estatuto), which in legal taxonomy represents a formal written document that creates law. Statutes encompass acts passed by legislatures, executive orders, and by-laws, functioning as the concrete manifestation of statutory law. In the Brazilian legal system, such federal statutes are created through legislative processes and serve as official records of legal rules enacted by the government. As a statute, this law is: - A subclass of "written work," "document," and "rule" - An instance of a "legal term or legal concept" - A manifestation of statutory law containing legal norms - Part of the broader concepts of "law" and "legal act" ### Promulgation and Executive Authority The law was **promulgated** by President **Juscelino Kubitschek** through the Presidency of the Federative Republic of Brazil. The promulgation method was used to give the law legal effect, following the standard procedure for federal legislation in Brazil. President Kubitschek served from 1956 to 1961, making this law one of numerous statutes enacted during his administration's modernization agenda. The approving authority is identified with qualifiers indicating: - **P1891 (Officeholder):** Juscelino Kubitschek - **Point in Time:** April 10, 1960 - **Determination Method:** Promulgation ### Subject Matter and Scope The law addresses five main subjects as documented in official records: 1. **São Paulo (Estado De São Paulo - SP):** The law specifically concerns the state of São Paulo, Brazil's most populous and economically significant state. São Paulo is a major industrial and financial center in South America. 2. **Import Tax (Imposto De Importação):** The statute regulates matters related to import duties, which are federal taxes levied on goods brought into Brazil from abroad. 3. **Tax Exemption (Isenção):** The law establishes or governs tax exemptions—legal provisions that relieve certain entities or transactions from tax obligations. 4. **Consumption Tax (Imposto De Consumo):** The law addresses consumption taxes, which are levied on the purchase of goods and services. 5. **Municipality (Município):** The law's provisions extend to or involve municipal-level jurisdictions within São Paulo state. ### Publication and Geographic Context The law was **published in Rio de Janeiro** on **April 10, 1960**. This geographic detail is historically significant because Rio de Janeiro served as Brazil's capital until April 22, 1960—just 12 days after this law's publication—when the capital was officially transferred to the newly constructed city of Brasília. This places Law No. 3745 among the final federal statutes published under the Rio de Janeiro administration. ### Official Identification Systems The law is indexed in multiple official and scholarly systems: - **LexML Brazil ID:** `urn:lex:br:federal:lei:1960-04-10;3745` — This Uniform Resource Name follows Brazil's legal document identification standard, encoding the jurisdiction (br:federal), document type (lei), date (1960-04-10), and number (3745). - **Legal Citation:** Lei nº 3745/1960 — The standard Brazilian legal citation format. - **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1960-1969/l3745.htm` through the Brazilian Presidency's civil house documentation portal. ### Jurisdiction and Language The law **applies to the jurisdiction of Brazil** at the federal level, meaning it has legal force throughout the entire national territory. The **language of the work is Brazilian Portuguese**, the official language of Brazil and the language in which all federal legislation is composed and published. ### WikiProject Affiliation The law is included in **WikiProject Brazilian Laws**, indicating that it has been identified as part of a systematic effort to document, organize, and improve coverage of Brazilian legal instruments in collaborative knowledge projects. This affiliation suggests the law meets criteria for notability and relevance within the corpus of Brazilian legislation. ### Historical Context Enacted in 1960, this law falls within a transformative period in Brazilian history. The late 1950s and early 1960s under Kubitschek were characterized by rapid industrialization, infrastructure development, and economic modernization. Federal tax policies during this era often served as instruments to attract investment, develop specific regions, or support industrial growth. Laws addressing import tax exemptions and consumption taxes would have been relevant to these broader economic objectives. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-04-10;3745) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3745&ano=1960&data=10/04/1960&ato=176ETWq50dVRVT2d6)