# Law No. 3788 of August 2, 1960

> Brazilian law

**Wikidata**: [Q105648903](https://www.wikidata.org/wiki/Q105648903)  
**Source**: https://4ort.xyz/entity/law-no-3788-of-august-2-1960

## Summary
**Law No. 3788 of August 2, 1960** (Portuguese: Lei nº 3788, de 2 de agosto de 1960) is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek. The law addresses matters related to the state of São Paulo, import taxation, tax exemptions, and municipal governance. It was promulgated and published in Brasília on August 2, 1960.

## Key Facts
- **Full Title:** Lei nº 3788, de 2 de agosto de 1960
- **Legal Citation:** Lei nº 3788/1960
- **Type:** Statute (formal written document that creates law)
- **Country:** Brazil
- **Jurisdiction:** Federal level, applies to Brazil
- **Publication Date:** August 2, 1960
- **Place of Publication:** Brasília
- **Approved By:** Presidency of the Federative Republic of Brazil
- **Promulgating Authority:** Juscelino Kubitschek (President at the time)
- **Language:** Brazilian Portuguese
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1960-08-02;3788
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3788.htm
- **Main Subjects:** São Paulo (state), import tax (Imposto De Importação), tax exemption (Isenção), municipality (Município)
- **Wikidata Description:** Brazilian law
- **WikiProject Membership:** WikiProject Brazilian Laws

## FAQs

**What is Law No. 3788 of August 2, 1960?**
Law No. 3788 is a Brazilian federal statute enacted on August 2, 1960. It is classified as a formal written legal document (statute) that creates law within the Brazilian legal system.

**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 August 2, 1960.

**What topics does Law No. 3788 address?**
According to its documented subject areas, the law addresses four main topics: the state of São Paulo, import taxation (Imposto De Importação), tax exemptions (Isenção), and matters concerning municipalities (Município).

**Where can the full text of Law No. 3788 be accessed?**
The full text is available through the official Brazilian government portal at the Planalto website: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3788.htm. It is also indexed under the Lexml Brazil identifier system.

**What jurisdiction does this law apply to?**
Law No. 3788 is a federal statute that applies to the entirety of Brazil, though its main subject matter specifically concerns the state of São Paulo and municipal governance within that context.

## Why It Matters

Law No. 3788 of August 2, 1960 represents an important piece of Brazilian federal legislation from a pivotal period in the country's history. Enacted during the presidency of Juscelino Kubitschek—a president known for his ambitious modernization programs and the construction of Brasília—this law forms part of the legal framework governing fiscal policy and intergovernmental relations in Brazil.

The law's focus on import taxation and tax exemptions reflects the economic policy priorities of the Kubitschek era, which emphasized industrial development and economic growth. By addressing tax exemptions related to import duties, the law likely played a role in shaping trade policy and industrial incentives during a formative period of Brazilian economic development.

The municipal and state-level focus on São Paulo is significant given that São Paulo has historically been Brazil's most economically powerful state, serving as the country's industrial and financial center. Legislation affecting this state often has outsized implications for the national economy.

As a federal statute, Law No. 3788 contributes to the body of statutory law in Brazil—the concrete, written manifestation of legal rules that govern society. Its inclusion in WikiProject Brazilian Laws indicates its recognition as a documented legal instrument worthy of systematic study and preservation in knowledge systems.

## Notable For

- **Historical Timing:** Enacted in 1960, the same year Brazil inaugurated Brasília as its new capital, marking a transformative period in Brazilian national development
- **Kubitschek Era Legislation:** Promulgated by President Juscelino Kubitschek, whose presidency (1956-1961) was characterized by rapid industrialization and the "50 years in 5" development slogan
- **Federal Tax Policy Focus:** Addresses import taxation (Imposto De Importação), placing it within the domain of federal fiscal authority in Brazil
- **São Paulo Specificity:** One of numerous federal laws with specific provisions relating to Brazil's most populous and economically significant state
- **Municipal Governance Relevance:** Contains provisions related to municipalities (Município), reflecting the federal structure of Brazilian governance
- **Lexml Integration:** Indexed in Brazil's official legal document system (Lexml) with persistent identifier urn:lex:br:federal:lei:1960-08-02;3788
- **Public Accessibility:** Full text available through official government digital archives, ensuring public access to the law as required by Brazilian constitutional principles

## Body

### Classification and Legal Type

Law No. 3788 of August 2, 1960 is formally classified as a **statute** (Portuguese: estatuto/lei)—a formal written document that creates law. In the Brazilian legal system, a statute functions as a manifestation of statutory law, serving as the official record of legal rules enacted by governmental authority.

As a statute, Law No. 3788 shares characteristics with other legal instruments in this category:
- It is a subclass of "written work" and "document"
- It contains legal norms as its constituent parts
- It was created through the formal legislative process
- It results in statutory law upon enactment

The law is distinguished from general concepts of "legislation" or "legal act" by virtue of being the specific written document that formalizes legal rules.

### Promulgation and Authority

The law was promulgated by **Juscelino Kubitschek**, who served as President of Brazil from 1956 to 1961. Kubitschek is historically significant for:
- Building Brasília as the new federal capital
- Implementing ambitious industrialization programs
- Promoting the automotive industry in Brazil
- Pursuing rapid economic development under the slogan "50 years in 5"

The promulgation occurred on August 2, 1960, through the **Presidency of the Federative Republic of Brazil**, the executive authority responsible for sanctioning and promulgating federal legislation. The determination method was explicitly recorded as "promulgation," indicating the formal act of publishing and declaring the law.

### Publication Details

Law No. 3788 was published on **August 2, 1960**, in **Brasília**—the newly inaugurated federal capital. This timing is historically significant:

- Brasília was officially inaugurated as Brazil's capital on April 21, 1960
- Law No. 3788 was published just over three months after the capital's inauguration
- The publication in Brasília marked the continuation of federal legislative activities from the new seat of government

Prior to Brasília, the capital of Brazil was Rio de Janeiro. The transition of government functions to Brasília in 1960 represents a major shift in Brazilian administrative geography.

### Subject Matter and Scope

The law addresses four primary subject areas, as documented in its structured metadata:

**1. São Paulo (Estado De São Paulo)**
The state of São Paulo is Brazil's most populous state and its economic powerhouse. The inclusion of São Paulo as a main subject indicates that the law contains provisions specifically affecting this jurisdiction. São Paulo is known for:
- Being the center of Brazilian industry and finance
- Having the largest economy of any Brazilian state
- Containing the city of São Paulo, South America's largest metropolis

**2. Import Tax (Imposto De Importação)**
The import tax, or customs duty, is a federal tax levied on goods brought into Brazil. Under the Brazilian Constitution, import taxes fall under federal jurisdiction. This subject classification indicates that Law No. 3788 contains provisions modifying, establishing, or clarifying aspects of import taxation policy.

**3. Tax Exemption (Isenção)**
Tax exemptions are legal mechanisms that relieve certain entities, transactions, or goods from tax obligations that would otherwise apply. The law's focus on tax exemptions, in conjunction with import tax, suggests provisions that grant relief from import duties under specified conditions.

**4. Municipality (Município)**
Municipalities (municípios) are the local administrative units in Brazil's federal system. Brazil has over 5,500 municipalities, each with its own local government. The inclusion of "municipality" as a subject indicates that the law has implications for local governance, possibly relating to how municipalities are affected by or administer the tax provisions it contains.

### Jurisdiction and Applicability

Law No. 3788 applies to the jurisdiction of **Brazil** at the federal level. As federal legislation, it has effect throughout the entire national territory, though its provisions may have specific application to the state of São Paulo based on its documented subject matter.

Brazil's legal system is hierarchical, with federal laws sitting below the Federal Constitution but above state and municipal laws in matters of federal competence. Import taxation is expressly a federal matter under the Brazilian Constitution, placing Law No. 3788 within the proper scope of federal legislative authority.

### Language and Form

The law is written in **Brazilian Portuguese**, the official language of Brazil. Brazilian Portuguese differs from European Portuguese in various phonological, grammatical, and lexical features, reflecting the language's evolution in the South American context.

The legal citation format follows Brazilian conventions: **Lei nº 3788/1960**. This citation style identifies:
- "Lei" = Law
- "nº 3788" = Law number 3788
- "1960" = Year of enactment

### Official Identifiers and Access

Law No. 3788 is indexed in Brazil's official legal documentation systems:

**Lexml Brazil Identifier:**
- URN: `urn:lex:br:federal:lei:1960-08-02;3788`
- The Lexml system provides persistent, unique identifiers for Brazilian legal documents
- This URN follows the URN:LEX standard for legal resource identification

**Official Online Access:**
- Available at: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3788.htm
- Hosted by the Civil Cabinet of the Presidency of the Republic (Casa Civil)
- Part of the digital archive of Brazilian legislation

The availability of the law through official digital channels reflects Brazil's commitment to public access to legal information—a principle rooted in the concept that citizens must know the laws that govern them.

### Related Entities and Classification

**Statute Classification:**
As an instance of "statute," Law No. 3788 belongs to a category of legal documents that includes:
- Acts passed by legislatures
- Executive orders
- By-laws

The statute classification connects the law to broader legal and documentary classification systems, including:
- Library of Congress Authority ID: sh85127611
- Dewey Decimal classifications relevant to statutory law: 342.057 and 348.02
- Schema.org equivalent class: `https://schema.org/Legislation`

**WikiProject Membership:**
The law is listed on the **WikiProject Brazilian Laws** focus list, indicating its inclusion in efforts to systematically document Brazilian legislation in Wikimedia projects and related knowledge bases.

### Historical and Political Context

Law No. 3788 was enacted during a transformative period in Brazilian history:

**The Kubitschek Presidency (1956-1961):**
Juscelino Kubitschek's presidency was characterized by:
- Construction of Brasília (1956-1960)
- Target Plan (Plano de Metas) for economic development
- Encouragement of foreign investment and technology transfer
- Expansion of infrastructure and industry
- Significant expansion of import substitution industrialization policies

**Brazil in 1960:**
The year 1960 marked:
- Official inauguration of Brasília (April 21, 1960)
- Continuation of democratic governance under the 1946 Constitution
- Rapid urbanization and industrial growth
- Growing economic ties with international markets

The law's focus on import taxation and exemptions aligns with the broader economic policy orientation of the period, when Brazil was actively managing trade and investment to support domestic industrial development.

### Copyright Status

As a statute enacted by the Brazilian government, Law No. 3788 is in the **public domain**. Following the principle recognized internationally (including the "edict of government doctrine" in the United States), official legal documents—including legislative enactments—are not subject to copyright restrictions. This ensures that citizens have unrestricted access to the laws that govern them.

### Contemporary Relevance

The law remains accessible through official Brazilian government archives, indicating its continued status as part of Brazil's legislative history. While subsequent legislation may have modified or superseded specific provisions, Law No. 3788 remains a documented element of Brazilian statutory law with potential ongoing relevance for:
- Legal historical research
- Analysis of Brazilian fiscal policy evolution
- Understanding of federal-state-municipal relations in tax matters
- Studies of the Kubitschek era legislative agenda

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-08-02;3788)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3788&ano=1960&data=02/08/1960&ato=bd1kXR650dVRVT214)