# Law No. 3806 of August 2, 1960

> Brazilian law

**Wikidata**: [Q105648926](https://www.wikidata.org/wiki/Q105648926)  
**Source**: https://4ort.xyz/entity/law-no-3806-of-august-2-1960

## Summary

Law No. 3806 of August 2, 1960 (Lei nº 3806/1960) is a Brazilian federal statute enacted by President Juscelino Kubitschek, establishing provisions related to customs tariffs, import taxes, consumption taxes, tax exemptions, religious institutions, and municipal governance. Published in Brasília on August 2, 1960, this law represents a formal legislative act within Brazil's federal legal system and is classified as a statute—a formal written document that creates law, encompassing acts, executive orders, and by-laws.

## Key Facts

- **Official Title:** Lei nº 3806, de 2 de agosto de 1960
- **Legal Citation:** Lei nº 3806/1960
- **Country:** Brazil
- **Jurisdiction:** Brazil (federal)
- **Publication Date:** August 2, 1960
- **Place of Publication:** Brasília
- **Language:** Brazilian Portuguese
- **Approved By:** Presidency of the Federative Republic of Brazil (Juscelino Kubitschek)
- **Instance Of:** Statute (formal written document that creates law)
- **LEXML Brazil ID:** urn:lex:br:federal:lei:1960-08-02;3806
- **Official Source URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3806.htm
- **Main Subjects:** Tariff (Taxa Aduaneira), import tax (Imposto De Importação), consumption tax (Imposto De Consumo), tax exemption (Isenção), religious organization (Instituição Religiosa), municipality (Municipio), Pernambuco state

## FAQs

**What type of legal document is Law No. 3806 of August 2, 1960?**

Law No. 3806 is a statute—a formal written document that creates law. It is classified as an instance of "statute" and serves as a manifestation of statutory law within Brazil's legal system. As a federal law, it operates at the national level and applies throughout Brazilian jurisdiction.

**Who enacted Law No. 3806 of August 2, 1960?**

The law was enacted by President Juscelino Kubitschek, who served as President of Brazil from 1956 to 1961. The law was promulgated under his administration on August 2, 1960, during a period of significant economic development in Brazil known as the "Getulist" era.

**What topics does Law No. 3806/1960 regulate?**

The law addresses several interconnected subjects including customs tariffs (Taxa Aduaneira), import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), tax exemptions (Isenção), religious institutions (Instituição Religiosa), and municipal governance (Municipio). It also specifically references the state of Pernambuco.

**Where can Law No. 3806/1960 be accessed?**

The full text of the law is available through the official Brazilian government legislation portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3806.htm, which hosts federal laws from 1950-1969.

**What is the legal classification of Law No. 3806/1960?**

The law is classified as a statute, which is a subclass of "written work," "document," and "rule." It is equivalent to the schema.org/Legislation class used in structured web data. Statutes like this one are created through legislation and result in statutory law.

## Why It Matters

Law No. 3806 of August 2, 1960 matters because it represents a concrete manifestation of legislative authority in Brazil during a pivotal period of the country's development. Enacted under President Juscelino Kubitschek's administration—a period marked by the construction of Brasília and ambitious economic modernization—the law reflects the Brazilian government's efforts to regulate customs, taxation, and municipal structures during a time of significant political and social transformation.

The law's coverage of multiple subjects—tariffs, import taxes, consumption taxes, tax exemptions, religious organizations, and municipalities—demonstrates the comprehensive nature of federal legislation in Brazil. As a statute, it serves as the official record of legal rules enacted by the government, providing the concrete, written evidence that governs commercial transactions, religious institutions, and local administrative structures.

Furthermore, as a public domain legal document in Brazil (following the pattern of statutes in jurisdictions like the United States and France where official legal documents are not subject to copyright), Law No. 3806/1960 ensures public accessibility to the legal framework governing important aspects of Brazilian society. This accessibility reinforces principles of open government and the rule of law, allowing citizens, businesses, and legal practitioners to reference the specific provisions that affect their rights and obligations.

## Notable For

- **Federal Legislative Authority:** Represents an act of the federal government of Brazil enacted during the Kubitschek administration (1956-1961)
- **Multi-Subject Regulation:** Addresses diverse legal matters including customs, taxation, religious institutions, and municipal governance in a single statute
- **Historical Significance:** Enacted during the same year (1960) that Brazil's capital moved from Rio de Janeiro to Brasília
- **Legal Classification:** Classified as a statute—the foundational legal concept representing formal written documents that create law
- **Public Accessibility:** Available through official government portals, exemplifying the public domain status of Brazilian federal statutes

## Body

### Legislative Origin and Enactment

Law No. 3806 of August 2, 1960 was enacted by the Presidency of the Federative Republic of Brazil under President Juscelino Kubitschek. The law was promulgated on August 2, 1960, during Kubitschek's term as president (1956-1961), a period characterized by intense economic development and modernization initiatives, including the construction of Brasília, which became the new capital that same year.

The law was published in Brasília, which had recently been established as the nation's capital, reflecting the broader transformation of Brazilian governance and administration during this era. The move of the capital from Rio de Janeiro to Brasília on April 22, 1960 marked a significant moment in Brazilian history, and Law No. 3806 represents one of the federal legislative acts produced in the early days of the new capital.

### Legal Classification and Framework

As a statute, Law No. 3806/1960 falls within the category of formal written documents that create law. This classification places it within the broader legal taxonomy that includes acts, executive orders, and by-laws. The statute serves as a manifestation of statutory law—the body of law enacted by a legislative body rather than derived from court decisions (common law) or administrative regulations alone.

The law's classification as a statute aligns it with the schema.org/Legislation class, making it compatible with structured data representations used in semantic web technologies and knowledge graphs. This classification also situates the law within the Dewey Decimal classification system, specifically categories 342.057 and 348.02, which cover legal documents and statutory law.

### Subject Matter and Content Areas

Law No. 3806/1960 addresses multiple interconnected legal subjects:

**Customs and Trade Regulation:** The law covers tariff matters (Taxa Aduaneira) and import taxes (Imposto De Importação), establishing the framework for customs duties on goods entering Brazil. These provisions reflect the economic policies of the Kubitschek administration, which sought to balance protection of domestic industries with the need for foreign goods and investment during Brazil's industrialization period.

**Taxation:** Beyond customs duties, the law addresses consumption taxes (Imposto De Consumption) and establishes provisions for tax exemptions (Isenção). These taxation provisions would have affected both businesses and consumers, contributing to the broader tax framework governing economic activity in Brazil during the early 1960s.

**Religious Institutions:** The law includes provisions related to religious organizations (Instituição Religiosa), reflecting the significant role of religious institutions in Brazilian society and the government's interest in regulating their legal status, benefits, and obligations.

**Municipal Governance:** The law addresses matters related to municipalities (Municipio), indicating its relevance to local government administration and the relationship between federal and municipal authorities. The specific reference to the state of Pernambuco (Estado De Pernambuco) suggests particular provisions applicable to that northeastern Brazilian state.

### Jurisdictional Scope

As a federal law, Law No. 3806/1960 applies throughout Brazilian jurisdiction. The law was enacted by the federal government and thus supersedes state and municipal laws in conflict with its provisions, consistent with Brazil's federal structure. TheLEXML Brazil ID (urn:lex:br:federal:lei:1960-08-02;3806) provides a unique identifier for the law within Brazil's legislative information system, facilitating citation and reference by legal practitioners, scholars, and citizens.

### Official Sources and Accessibility

The full text of Law No. 3806/1960 is available through official Brazilian government portals. The primary source is hosted at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3806.htm, which is part of the Presidential Civil House's legislative collection covering laws from 1950 to 1969. This accessibility ensures that citizens, legal professionals, researchers, and businesses can reference the law's provisions directly.

The law is written in Brazilian Portuguese, consistent with Brazil's official language and the requirements for legal documents within the Brazilian legal system. The official legal citation "Lei nº 3806/1960" follows Brazilian legislative naming conventions, incorporating the law number and year of enactment.

### Historical Context

Law No. 3806/1960 was enacted during a transformative period in Brazilian history. The year 1960 marked the culmination of President Kubitschek's development plan, which prioritized industrial growth, energy production (including the construction of the Itaipu Dam), and infrastructure development. The establishment of Brasília as the new capital represented a bold vision for Brazil's future, and the laws enacted in that year—including Law No. 3806—formed part of the legislative framework supporting this transformation.

The early 1960s represented a complex period in Brazilian politics, with the country experiencing significant social, economic, and political changes that would eventually lead to the military coup of 1964. Laws from this period, including Law No. 3806, reflect the legal infrastructure supporting Brazil's development trajectory during this era.

### Relationship to Broader Legal Concepts

As a statute, Law No. 3806/1960 exists within a hierarchy of legal norms. It represents an act of legislation—the formal process by which laws are created by elected representatives. The law follows "draft laws" in the legislative process and is caused by the act of legislation itself. Once enacted, the law becomes part of the body of statutory law that governs Brazilian society.

The law's provisions regarding legal norms and its classification as a statute connect it to broader legal theory and practice. Statutes are distinguished from other sources of law by their formal enactment through legislative processes, their written form, and their general applicability rather than case-specific application.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-08-02;3806)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3806&ano=1960&data=02/08/1960&ato=de3cXT650dVRVT08b)