# Law No. 3793 of August 2, 1960 > Brazilian law **Wikidata**: [Q105648909](https://www.wikidata.org/wiki/Q105648909) **Source**: https://4ort.xyz/entity/law-no-3793-of-august-2-1960 ## Summary **Law No. 3793 of August 2, 1960** (Lei nº 3793/1960) is a Brazilian statute enacted during the presidency of Juscelino Kubitschek that addresses specific fiscal matters, including tariffs, import taxes, and consumption taxes. Published in the newly established federal capital of Brasília, the law covers subjects such as tax exemptions, religious organizations, and the specific state of Rio Grande do Sul. It serves as a formal written document creating law within the jurisdiction of Brazil. ## Key Facts - **Official Title:** Lei nº 3793, de 2 de agosto de 1960 - **Legal Citation:** Lei nº 3793/1960 - **Date of Approval/Publication:** August 2, 1960 - **Jurisdiction:** Brazil - **Approving Authority:** Presidency of the Federative Republic of Brazil - **Approving President:** Juscelino Kubitschek - **Determination Method:** Promulgation - **Place of Publication:** Brasília - **Language:** Brazilian Portuguese - **Document Class:** Statute (a formal written document that creates law) - **Main Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo), Religious Organization (Instituição Religiosa), Rio Grande do Sul, Tax Exemption (Isenção) - **LexML Brazil ID:** urn:lex:br:federal:lei:1960-08-02;3793 - **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3793.htm - **WikiProject:** WikiProject Brazilian Laws - **Copyright Status:** As a statute, it is generally in the public domain in the United States and France under the edict of government doctrine. ## FAQs **What is the primary purpose of Law No. 3793?** The law serves as a legal instrument to regulate specific fiscal areas within Brazil, focusing on tariffs, import taxes, and consumption taxes, while also establishing provisions for tax exemptions. **Who enacted Law No. 3793 and when?** The law was approved by the Presidency of the Federative Republic of Brazil, under President Juscelino Kubitschek, on August 2, 1960. **Does this law apply to the whole of Brazil?** While the jurisdiction of the law is Brazil, it contains specific stipulations regarding the state of Rio Grande do Sul and religious organizations. **Where can the official text of Law No. 3793 be found?** The official document is published by the Brazilian government and is available online at the Presidency of the Republic's website (planalto.gov.br). **Is Law No. 3793 protected by copyright?** No, as a statute—an official legal document created by the government—it is generally considered to be in the public domain under the edict of government doctrine in jurisdictions like the United States and France. ## Why It Matters Law No. 3793 matters as it represents the formal exercise of legislative power during a pivotal moment in Brazilian history, coinciding with the inauguration of Brasília as the federal capital earlier in 1960. As a statute, it provides the tangible, written manifestation of statutory law required for the enforceable regulation of economic activities, specifically regarding international trade (tariffs and import taxes) and internal fiscal policy (consumption tax). Its specific focus on tax exemptions for religious organizations and stipulations for Rio Grande do Sul highlights the government's approach to regional and sector-specific governance. Furthermore, by being recorded in the public domain, it ensures that these legal rules remain accessible to the citizens and entities they govern, reinforcing the principle of open government. ## Notable For - **Promulgation by Juscelino Kubitschek:** Enacted during the tenure of President Juscelino Kubitschek, a key figure in Brazilian history known for modernization efforts. - **Publication in Brasília:** One of the laws published in Brasília shortly after its inauguration as the capital in April 1960. - **Specific Subject Matter:** Distinctly addresses "Taxa Aduaneira" (Tariff), "Imposto De Importação" (Import Tax), and "Imposto De Consumo" (Consumption Tax) within a single legislative act. - **Regional Focus:** Includes specific legal references to the state of Rio Grande do Sul. - **Religious Exemptions:** Contains provisions regarding "Instituição Religiosa" (Religious Organization) and "Isenção" (Tax Exemption). - **Standardized Identification:** Utilizes the LexML Brazil ID (urn:lex:br:federal:lei:1960-08-02;3793) for standardized legal referencing. - **WikiProject Inclusion:** Part of the scope of WikiProject Brazilian Laws on Wikimedia projects. ## Body ### Definition and Legal Classification Law No. 3793 is classified as a **statute**, which is defined as a formal written document that creates law. In legal taxonomy, a statute is a subclass of a "written work," "document," and "rule." It functions as the manifestation of statutory law, distinct from abstract legal concepts. As a statute, this document follows "draft laws" and is the result of "legislation." It is composed of "legal norms" and serves as the official record of legal rules enacted by the government. Structurally, it acts as an umbrella category for the specific legal instruments it contains, which in this case pertain to fiscal regulations. ### Legislative History and Enactment The law was promulgated on August 2, 1960, by the **Presidency of the Federative Republic of Brazil**, with **Juscelino Kubitschek** serving as the President at the time. The method of determination for this enactment was promulgation. This date is significant as it occurred just months after the capital of Brazil was officially transferred from Rio de Janeiro to **Brasília** on April 21, 1960. Consequently, the place of publication for this law is listed as Brasília, placing it among the early legislative documents issued from the new federal capital. The law falls under the jurisdiction of the Federative Republic of Brazil, a federal presidential republic and representative democracy. ### Subject Matter and Fiscal Scope The primary content of Law No. 3793 revolves around several specific fiscal subjects: * **Tariffs and Import Taxes:** The law addresses "Taxa Aduaneira" (Tariff) and "Imposto De Importação" (Import Tax), regulating the duties applied to goods entering Brazil. * **Consumption Tax:** It includes "Imposto De Consumo" (Consumption Tax) as a main subject, a tax levied on the consumption of goods. * **Tax Exemptions:** The statute defines provisions for "Isenção" (Tax Exemption), outlining conditions under which certain taxes may not apply. * **Regional Specificity:** The law explicitly references the "Estado Do Rio Grande Do Sul (Rs)," indicating that it contains specific stipulations applicable to that particular Brazilian state. * **Religious Organizations:** It includes "Instituição Religiosa" (Religious Organization) as a subject, likely in the context of the aforementioned tax exemptions. ### Publication and Accessibility The document is written in **Brazilian Portuguese**, the official language of Brazil. It is identified by the legal citation **Lei nº 3793/1960**. The work is available to the public via the official URL hosted by the Brazilian Presidency: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3793.htm`. Additionally, the law is indexed in the **LexML** system, a standardized legal XML network, under the ID `urn:lex:br:federal:lei:1960-08-02;3793`. ### Copyright Status and Public Domain As a statute, Law No. 3793 is an official legal document and is generally not subject to copyright restrictions. In the United States, the "edict of government doctrine" dictates that such legislative enactments are in the public domain to ensure the public has unrestrained access to the laws they must follow. A similar public domain status applies in France. This status ensures that the text of the law can be freely accessed, shared, and used by citizens, legal professionals, and automated systems without copyright barriers. ### Identifiers and Knowledge Graph Integration The entity is integrated into various knowledge organization systems: * **Wikimedia Projects:** It is on the focus list of the **WikiProject Brazilian Laws**. * **Schema.org Equivalent:** As a statute, it corresponds to the `Legislation` class in the Schema.org vocabulary used for structured data on the web. * **Global Classification:** While specific to Brazil, the entity type shares characteristics with global standards for statutes, such as those found in the Library of Congress (sh85127611) and the German National Library (GND ID 4020660-9), though Law No. 3793 itself is uniquely identified by its LexML ID and local citation. ### Contextual Background: Brazil The law operates within the context of **Brazil**, the largest country in South America and the fifth-largest nation in the world by area. Brazil is a federal republic composed of 26 states and one Federal District, one of which is Rio Grande do Sul, a state specifically mentioned in this law. The country operates under a Civil Law system where statutes like Lei nº 3793 are primary sources of legal obligation. The enactment occurred during the presidency of Juscelino Kubitschek (1956–1961), a period marked by intensive development and the construction of the new capital, Brasília. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-08-02;3793) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3793&ano=1960&data=02/08/1960&ato=d2eMTR650dVRVTd96)