# Law No. 3796 of August 2, 1960 > Brazilian law **Wikidata**: [Q105648912](https://www.wikidata.org/wiki/Q105648912) **Source**: https://4ort.xyz/entity/law-no-3796-of-august-2-1960 ## Summary Law No. 3796 of August 2, 1960 (Lei nº 3796/1960) is a Brazilian federal statute enacted during the presidency of Juscelino Kubitschek, governing matters related to tariffs, import taxes, consumption taxes, tax exemptions, and municipalities—particularly the State of São Paulo. Published in Brasília on August 2, 1960, this law is part of Brazil's federal legislative framework and is cataloged under the legal citation "Lei nº 3796/1960" with the LEXML identifier urn:lex:br:federal:lei:1960-08-02;3796. ## Key Facts - **Official Title:** Lei nº 3796, de 2 de agosto de 1960 - **Legal Citation:** Lei nº 3796/1960 - **Country:** Brazil - **Jurisdiction:** Applies to Brazil (federal law) - **Publication Date:** August 2, 1960 - **Place of Publication:** Brasília - **Approved By:** Presidency of the Federative Republic of Brazil - **Promulgated By:** President Juscelino Kubitschek (determination method: promulgation) - **Instance Of:** Statute (formal written document that creates law) - **Language:** Brazilian Portuguese - **LEXML Brazil ID:** urn:lex:br:federal:lei:1960-08-02;3796 - **Main Subjects:** Tariff (Taxa Aduaneira), São Paulo (Estado De São Paulo), Import tax (Imposto De Importação), Consumption tax (Imposto De Consumo), Tax exemption (Isenção), Municipality (Municipio) - **Available At:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3796.htm - **Wikimedia Project:** WikiProject Brazilian Laws (on focus list) ## FAQs **What is Law No. 3796 of August 2, 1960?** Law No. 3796 of August 2, 1960 is a Brazilian federal statute enacted by President Juscelino Kubitschek that addresses tariff regulations, import taxes, consumption taxes, tax exemptions, and municipal matters, with particular relevance to the State of São Paulo. **Who promulgated Law No. 3796/1960?** The law was promulgated by President Juscelino Kubitschek on August 2, 1960, through the Presidency of the Federative Republic of Brazil. **What topics does Law No. 3796/1960 regulate?** The law covers several interconnected tax and municipal topics including customs tariffs (Taxa Aduaneira), import taxes (Imposto De Importação), consumption taxes (Imposto De Consumption), tax exemptions (Isenção), and municipal regulations (Municipio), with specific application to the State of São Paulo. **Where can Law No. 3796/1960 be accessed?** The full text of the law is available through the official Brazilian government website at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3796.htm and through the LEXML legal database at the identifier urn:lex:br:federal:lei:1960-08-02;3796. **What is the legal classification of Law No. 3796/1960?** The law is classified as a statute—a formal written document that creates law—encompassing acts, executive orders, and by-laws. It is part of Brazil's statutory law framework and functions as a manifestation of legislative authority at the federal level. ## Why It Matters Law No. 3796 of August 2, 1960 matters because it represents a specific legislative intervention in Brazil's mid-20th century economic and tax framework. Enacted during a pivotal period in Brazilian history under President Juscelino Kubitschek—whose administration (1956-1961) was marked by intense industrialization and economic modernization—the law reflects the federal government's approach to managing tariff structures, import regulations, and consumption taxes during a time of rapid economic transformation. The law's focus on São Paulo is particularly significant, as São Paulo was already emerging as Brazil's economic powerhouse, serving as the center of industrial production, trade, and agricultural export. By addressing tariff and tax matters specifically related to São Paulo, the legislation recognized the state's critical role in Brazil's economy and sought to regulate the fiscal mechanisms that supported its continued growth. Furthermore, as a federal statute, Law No. 3796/1960 demonstrates the exercise of legislative power at the national level to establish uniform rules governing import taxes, consumption taxes, and municipal tax exemptions. This ensures consistency across Brazil's federal system while allowing for regional considerations—hence the specific reference to São Paulo state in the law's subject matter. The law also contributes to the broader corpus of Brazilian statutory law, forming part of the legal foundation that governs commercial transactions, international trade, and fiscal policy. Its inclusion in databases such as LEXML and its availability through official government portals underscores its continued relevance as a reference point for understanding Brazil's tax and tariff history. ## Notable For - **Presidential Enactment:** Promulgated by President Juscelino Kubitschek during his term (1956-1961), a period known for Brazil's "Golden Law" developmental push. - **Tax Regulation Scope:** Addresses multiple interconnected tax concepts including import taxes, consumption taxes, customs tariffs, and tax exemptions in a single legislative instrument. - **Regional Focus:** Specifically addresses matters related to the State of São Paulo, Brazil's most economically significant state. - **Historical Context:** Represents Brazilian federal legislation from the late 1950s/early 1960s, a transformative era in the country's economic history. - **Official Documentation:** Maintains official status with multiple identifiers including LEXML Brazil ID, legal citation, and government publication. - **Digital Accessibility:** Available in full text through official Brazilian government portals, ensuring public access to this legislative instrument. ## Body ### Legislative Origin and Authority Law No. 3796 of August 2, 1960 originated from the federal legislative authority of Brazil, enacted through the Presidency of the Federative Republic of Brazil. The law was promulgated on August 2, 1960, by President Juscelino Kubitschek, who served as Brazil's president from 1956 to 1961. Kubitschek's presidency is historically remembered for the "Goals and Directives Plan" (Plano de Metas), which prioritized industrialization and infrastructure development—including the construction of Brasília, which became the new capital on April 22, 1960. The law was published in Brasília, which had recently become Brazil's capital, reflecting the government's efforts to modernize the country's administrative structures. The publication in Brasília rather than Rio de Janeiro (the former capital) symbolizes the transformative nature of this legislative period. ### Subject Matter and Legal Scope Law No. 3796/1960 addresses a comprehensive set of interrelated tax and municipal subjects: **Tariff Regulation (Taxa Aduaneira):** The law governs customs tariffs, which are taxes imposed on goods imported into or exported from Brazil. Tariffs serve as both revenue sources and protective measures for domestic industries, and their regulation was critical to Brazil's mid-century economic development strategy. **Import Tax (Imposto De Importação):** This refers to the direct taxation of imported goods, distinct from customs processing fees. Import taxes were (and remain) a significant component of Brazil's fiscal policy, used to balance trade, protect domestic manufacturers, and generate government revenue. **Consumption Tax (Imposto De Consumo):** The law addresses taxes on goods and services consumed within Brazil. This category of taxation is fundamental to Brazil's indirect tax structure, affecting a wide range of economic activities. **Tax Exemption (Isenção):** The statute includes provisions for tax exemptions, which are legal waivers of tax liability granted under specific circumstances. Exemptions serve various policy objectives, including promoting certain industries, reducing consumer costs, or addressing social concerns. **Municipal Matters (Municipio):** The law addresses the relationship between federal tax regulations and municipal authorities, recognizing that local governments play essential roles in tax administration and revenue collection. ### Regional Application: São Paulo A distinctive feature of Law No. 3796/1960 is its specific reference to the State of São Paulo (Estado De São Paulo). São Paulo is Brazil's most populous and economically developed state, serving as the nation's primary industrial center and a global agricultural powerhouse. The state's port of Santos handles the majority of Brazil's international trade, making it a critical hub for import and export activities. By addressing tariff and tax matters with specific relevance to São Paulo, the law recognizes the state's disproportionate role in Brazil's international trade and economic activity. This suggests that the legislation may have been designed to address the particular fiscal challenges and opportunities presented by São Paulo's economic prominence. ### Legal Classification and Framework Law No. 3796/1960 is classified as a statute—a formal written document that creates law. In Brazilian legal taxonomy, statutes are the primary form of legislative expression, distinct from other legal instruments such as decrees, regulations, or judicial decisions. As a federal statute, it operates within Brazil's hierarchical legal system, subordinate to the Constitution (currently the 1988 Constitution) but superior to state laws, municipal ordinances, and administrative regulations. The law is part of Brazil's statutory law (direito statutory), which encompasses all legislation enacted by the federal government, state legislatures, and municipal councils. Its classification as a statute also connects it to broader legal concepts including legal norms (as parts of statutes), draft laws (which precede final legislation), and the legislative process (legislation as a legal act). ### Publication and Legal Documentation The official publication of Law No. 3796/1960 occurred in Brasília on August 2, 1960. The law is cataloged under multiple identification systems: - **LEXML Brazil ID:** urn:lex:br:federal:lei:1960-08-02;3796 (the primary identifier in Brazil's legal documentation system) - **Legal Citation:** Lei nº 3796/1960 (the standard abbreviated reference used in legal practice) - **Government Portal URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3796.htm (official full-text source) The availability of the law through official government websites reflects Brazil's commitment to public access to legal information. The Presidency of the Republic's legislation portal (legislacao.presidencia.gov.br) and the Planalto presidential website (planalto.gov.br) both provide access to federal laws, ensuring transparency and accessibility for citizens, lawyers, researchers, and businesses. ### Historical Significance Law No. 3796/1960 was enacted during a transformative period in Brazilian history. The late 1950s and early 1960s represented an era of rapid modernization, urbanization, and industrial growth. President Kubitschek's administration famously pursued a development strategy centered on five key sectors: energy, transportation, food production, basic industries, and education. The construction of Brasília in 1960 symbolized Brazil's aspirations to join the ranks of modern nations. Within this context, tax and tariff legislation played a crucial role in financing development projects and protecting emerging industries. Laws like No. 3796/1960 formed part of the fiscal infrastructure that supported Brazil's industrialization efforts, regulating the flow of imported goods while generating revenue for government programs. The law also predates Brazil's current constitutional framework (the 1988 Constitution) and reflects the legal structures of earlier periods. Understanding this law requires recognizing its place within Brazil's legal evolution, including subsequent constitutional changes, tax reforms (such as the introduction of the real currency in 1994), and administrative reorganizations. ### Relationship to Broader Legal Concepts Law No. 3796/1960 connects to several broader legal and administrative concepts: **Statutory Law:** As a statute, the law is part of Brazil's statutory law system, which operates alongside common law traditions (notably in civil law jurisdictions like Brazil). **Federalism:** The law demonstrates the exercise of federal authority over matters that affect interstate commerce, international trade, and national economic policy, while also acknowledging the role of states (like São Paulo) and municipalities. **Tax Law:** The law is part of Brazil's complex tax framework, which includes federal taxes (such as import taxes and consumption taxes), state taxes (such as the ICMS), and municipal taxes (such as ISS). **Legal Documentation:** The law's inclusion in databases like LEXML reflects Brazil's efforts to modernize legal information management and ensure public access to the legal system. ### Wikimedia and Knowledge Representation Law No. 3796/1960 is included on the focus list of WikiProject Brazilian Laws, a collaborative effort to improve Wikipedia's coverage of Brazilian legislation. This inclusion reflects the law's significance as a subject of encyclopedic interest and its role in documenting Brazil's legal heritage. The law's representation in structured knowledge bases connects it to broader categories of legal information, including classifications as a statute, its identification as a Brazilian law, and its relationship to topics such as tariffs, taxation, and municipal governance. ### Conclusion Law No. 3796 of August 2, 1960 represents a specific legislative moment in Brazil's mid-20th century legal history. Enacted during President Kubitschek's developmentalist administration, the law addresses critical matters of tariff regulation, import and consumption taxation, tax exemptions, and municipal governance—with particular attention to the State of São Paulo. As a federal statute, it forms part of Brazil's statutory framework and continues to serve as a reference point for understanding the evolution of Brazilian tax policy and economic regulation. Its availability through official government portals and inclusion in legal databases ensures that this legislative instrument remains accessible to those researching Brazil's legal and economic history. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-08-02;3796) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3796&ano=1960&data=02/08/1960&ato=2f2cXS650dVRVTafb)