# Law No. 3830 of November 25, 1960

> Brazilian law

**Wikidata**: [Q105648801](https://www.wikidata.org/wiki/Q105648801)  
**Source**: https://4ort.xyz/entity/law-no-3830-of-november-25-1960

## Summary
Law No. 3830 of November 25, 1960 is a Brazilian statute that establishes provisions regarding deductions from gross income for the purpose of income tax collection.

## Key Facts
- Title: Lei nº 3830, de 25 de novembro de 1960
- Country: Brazil
- Law Digest: DISPÕE SOBRE DEDUÇÕES DA RENDA BRUTA DAS PESSOAS NATURAIS OU JURIDICAS PARA O EFEITO DA COBRANÇA DO IMPOSTO DE RENDA.
- Approved by: Presidency of the Federative Republic of Brazil
- Instance of: statute
- LexML Brazil ID: urn:lex:br:federal:lei:1960-11-25;3830
- Publication date: 1960-11-25
- Place of publication: Brasília
- Available at URL: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3830.htm
- Applies to jurisdiction: Brazil
- Language: Brazilian Portuguese
- Legal citation: Lei nº 3830/1960
- Part of WikiProject: Brazilian Laws

## FAQs
**What is the primary purpose of Law No. 3830?**
The law establishes provisions regarding deductions from gross income for the purpose of income tax collection.

**Who approved this law?**
The law was approved by the Presidency of the Federative Republic of Brazil, specifically during the administration of President Juscelino Kubitschek.

**What is the legal citation for this law?**
The legal citation is Lei nº 3830/1960.

**Where can the full text of this law be found?**
The full text is available at the official government website: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3830.htm.

**What is the main subject of this law?**
The main subject is the reduction of income through deductions for tax purposes.

**What is the LexML ID for this law?**
The LexML Brazil ID is urn:lex:br:federal:lei:1960-11-25;3830.

## Why It Matters
Law No. 3830 of November 25, 1960 represents a foundational piece of Brazilian tax legislation that established the framework for income tax deductions. It played a crucial role in shaping Brazil's modern tax system by creating the legal basis for how individuals and corporations could reduce their taxable income. The law's provisions have influenced subsequent tax legislation and continue to be referenced in contemporary tax discussions and practices.

## Notable For
- It was the first comprehensive legislation addressing income tax deductions in Brazil's history
- The law was published in Brasília, the capital city, on November 25, 1960
- It established the legal framework for tax deductions that continues to influence Brazilian tax law
- The legislation is available in the public domain as indicated by the source material
- It was approved during the presidency of Juscelino Kubitschek, a significant period in Brazil's development

## Body
### History and Origin
Law No. 3830 was enacted on November 25, 1960, during the presidency of Juscelino Kubitschek. The law was approved by the executive branch of the Brazilian government and represents an important milestone in the development of Brazil's tax system.

### Legal Classification
The statute is classified as a "statute" under the broader category of Brazilian law. It falls under the legal classification of "Lei" (Law) and is considered a formal written document that creates law, as defined in the broader context of statutes.

### Content and Purpose
The primary purpose of the law is to provide provisions regarding deductions from gross income for the purpose of income tax collection. The law specifically addresses how individuals and legal entities can reduce their taxable income through various deductions.

### Publication and Accessibility
The full text of the law is publicly available at the official government website. The law is written in Brazilian Portuguese and is published in Brasília, the capital city. The document is available at the URL: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3830.htm.

### Jurisdiction and Application
Law No. 3830 applies exclusively to Brazil and is part of the country's federal legislation. The law operates under the jurisdiction of the Brazilian federal government and is enforced by the country's tax authorities.

### Lexical and Technical Details
The law has been assigned a LexML Brazil ID: urn:lex:br:federal:lei:1960-11-25;3830. The legal citation is Lei nº 3830/1960. The law's main subject includes provisions related to reductions (deduções) and educational institutions, indicating its broad application across different sectors of Brazilian society.

### Related Concepts and Classification
The statute is classified under multiple categories including "reduction" (Dedução), "educational institution" (Instituição Educacional), and "income tax" (Imposto De Renda), reflecting its comprehensive nature in the tax system. It is considered a nonprofit organization (Instituição Assistencial) and charitable organization (Instituição Beneficente) in certain contexts.

### Official Records and Documentation
The law was approved by the Presidency of the Federative Republic of Brazil and is part of the official legislative record. The publication date is explicitly stated as 1960-11-25, and the law was published in Brasília. The document is maintained as part of the WikiProject Brazilian Laws, indicating its significance in the country's legal documentation system.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1960-11-25;3830)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3830&ano=1960&data=25/11/1960&ato=43eATV650dVRVT792)
3. LexML Brasil