# Law No. 3758 of April 25, 1960

> Brazilian law

**Wikidata**: [Q105648772](https://www.wikidata.org/wiki/Q105648772)  
**Source**: https://4ort.xyz/entity/law-no-3758-of-april-25-1960

## Summary
Law No. 3758 of April 25, 1960 (Lei nº 3758, de 25 de abril de 1960) is a Brazilian federal statute that regulates tax exemptions for the Sales and Consignment Tax (Imposto de Vendas e Consignações) within Brazil's Federal Territories. Promulgated by President Juscelino Kubitschek, it is an instance of a formal written document creating statutory law, applicable to the jurisdiction of Brazil.

## Key Facts
- **Official Title:** Lei nº 3758, de 25 de abril de 1960
- **Date of Promulgation:** April 25, 1960
- **Issuing Authority:** Presidency of the Federative Republic of Brazil; President Juscelino Kubitschek
- **Jurisdiction:** Brazil
- **Instance of:** Statute (formal written document creating law)
- **Language:** Brazilian Portuguese
- **Place of Publication:** Brasília, Brazil
- **Digest/Subject Matter:** Regulates exemptions of the Sales and Consignment Tax (Imposto de Vendas e Consignações) in the Federal Territories of Brazil
- **Main Subjects:** Regulamentation (Regulamentação), tax exemption (Isenção), federal territory of Brazil (Territorios Federais)
- **Legal Citation:** Lei nº 3758/1960
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3758.htm
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1960-04-25;3758

## FAQs

**What is the primary purpose of Law No. 3758 of April 25, 1960?**
This law serves to regulate and establish exemptions for the Sales and Consignment Tax (Imposto de Vendas e Consignações) specifically within the Federal Territories of Brazil.

**Who approved and enacted this law?**
Law No. 3758 was approved and promulgated by the Presidency of the Federative Republic of Brazil, with President Juscelino Kubitschek serving as the head of state at the time of its enactment on April 25, 1960.

**To which jurisdiction does this law apply?**
The law applies to the country of Brazil, with its specific regulatory focus being the federal territories within the nation.

**Where can the official text of this law be accessed?**
The full text of the law is publicly available online at the official Planalto government website (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3758.htm).

## Why It Matters
Law No. 3758 of April 25, 1960, represents a specific exercise of legislative authority in Brazil concerning fiscal policy for its federal territories. As a statute, it functions as the formal, written manifestation of statutory law, providing concrete legal rules that govern tax exemptions. Its promulgation by President Juscelino Kubitschek places it within a significant period of Brazilian political and developmental history. The law matters as a component of the Brazilian legal framework, defining specific tax regulations that would have impacted economic activities and governance within the designated federal territories at the time of its enactment and beyond. It is part of the broader body of Brazilian statutory law, ensuring that legal mandates are documented, accessible, and enforceable.

## Notable For
- **Specific Fiscal Regulation:** Notable for specifically addressing the regulation of tax exemptions (Isenção) for the Sales and Consignment Tax within Brazil's federal territories.
- **Historical Context:** Enacted during the presidency of Juscelino Kubitschek, a prominent figure in Brazilian history associated with rapid modernization and development.
- **Capital City Publication:** Published in Brasília, which had recently become the federal capital of Brazil in 1960 (the same year as this law's enactment).
- **Formal Legal Classification:** Classified as a statute, a foundational legal concept defined as a formal written document that creates law.
- **Public Accessibility:** As an edict of government, the law is part of the public domain in jurisdictions like the United States and France, ensuring public access to legal texts.

## Body

### Legal Classification and Definition
Law No. 3758 of April 25, 1960, is classified as a **statute**. In legal terminology, a statute is a formal written document enacted to create law, acting as the concrete manifestation of statutory law. It is a subclass of written work, document, and rule, and is distinct from broader concepts like "legislation" or "legal act" in knowledge systems. Statutes are the primary instruments through which government authority is formally exercised and recorded, serving as the definitive reference point for legal rules.

### Promulgation and Authority
The law was officially approved and promulgated by the **Presidency of the Federative Republic of Brazil**. The specific head of state at the time was **Juscelino Kubitschek**. The determination method for this legal act was promulgation, which is the formal act of making a law public and officially binding. This process occurred on April 25, 1960.

### Subject Matter and Scope
The core subject matter of Law No. 3758/1960 is the **regulation of tax exemptions** (Regulamentação, Isenção). Specifically, it addresses the **Sales and Consignment Tax** (Imposto de Vendas e Consignações). The geographic scope of these regulations is limited to the **federal territories of Brazil** (Territorios Federais). This targeted focus indicates a specific fiscal policy intervention by the federal government for these particular administrative regions.

### Publication and Accessibility
The law was published in **Brasília**, the federal capital of Brazil. Its official publication date is recorded as April 25, 1960. As a government edict, the law is accessible to the public. The official text is available online via the Planalto government website at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3758.htm`. It is also indexed within the Lexml Brazil system with the unique identifier `urn:lex:br:federal:lei:1960-04-25;3758`.

### Connection to Brazil
The law is intrinsically linked to the nation of **Brazil**. Brazil, officially the Federative Republic of Brazil (República Federativa do Brasil), is the largest country in South America. At the time of this law's enactment, Brazil was undergoing significant political and developmental changes, including the recent inauguration of Brasília as its new capital city earlier in April 1960. The country operates as a federal republic with a presidential system, and its legal system is based on statutory law enacted by the National Congress and promulgated by the Presidency. This law is a product of that federal legislative framework, applicable to the entire nation but with specific provisions for its federal territories.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-04-25;3758)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3758&ano=1960&data=25/04/1960&ato=9ceQzYq50dVRVT116)
3. LexML Brasil