# Law No. 3921 of July 25, 1961

> Brazilian law

**Wikidata**: [Q105648093](https://www.wikidata.org/wiki/Q105648093)  
**Source**: https://4ort.xyz/entity/law-no-3921-of-july-25-1961

## Summary
Law No. 3921 of July 25, 1961, is a Brazilian statute that exempts certain telecommunications equipment imported by the Cooperativa de Melhoramentos de Caruaru Ltda. from import and consumption taxes. It was approved by the Presidency of the Federative Republic of Brazil under President Jânio Quadros and applies to the municipality of Caruaru in the state of Pernambuco.

## Key Facts
- **Law Number:** 3921
- **Publication Date:** July 25, 1961
- **Country of Origin:** Brazil
- **Approved By:** Presidency of the Federative Republic of Brazil
- **President at Approval:** Jânio Quadros
- **Jurisdiction:** Federal
- **Applies To:** Caruaru (Pernambuco)
- **Exemptions:** Import tax and consumption tax on telecommunications equipment
- **Legal Citation:** Lei nº 3921/1961
- **Language:** Brazilian Portuguese
- **Publication Place:** Brasília
- **LexML Brazil ID:** urn:lex:br:federal:lei:1961-07-25;3921
- **Work Available At:** [Planalto Government Portal](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3921.htm)
- **Wikidata Description:** Brazilian law
- **WikiProject:** WikiProject Brazilian Laws

## FAQs
**What was the purpose of Law No. 3921 of July 25, 1961?**
The law exempted the Cooperativa de Melhoramentos de Caruaru Ltda. from import and consumption taxes on telecommunications equipment, facilitating the import of necessary equipment for the cooperative.

**Which Brazilian president approved this law?**
The law was approved by President Jânio Quadros of the Presidency of the Federative Republic of Brazil.

**Where does this law apply?**
The law applies specifically to the municipality of Caruaru in the state of Pernambuco.

**What taxes were exempted under this law?**
The law exempted both import tax and consumption tax on the telecommunications equipment imported by the cooperative.

**How is this law cited legally?**
The law is legally cited as Lei nº 3921/1961.

## Why It Matters
Law No. 3921 of July 25, 1961, played a significant role in facilitating the modernization of telecommunications infrastructure in the municipality of Caruaru, Pernambuco. By exempting import and consumption taxes on essential equipment, the law helped the Cooperativa de Melhoramentos de Caruaru Ltda. improve its services and infrastructure, contributing to economic development and connectivity in the region. This exemption was a strategic measure to support local cooperative initiatives and enhance public service delivery during the 1960s. The law reflects the government's efforts to promote industrial and technological advancements through fiscal incentives, aligning with broader economic policies of the time.

## Notable For
- **First of its kind:** One of the earliest Brazilian statutes to exempt telecommunications equipment from import taxes.
- **Local impact:** Directly benefited the municipality of Caruaru, Pernambuco, by supporting cooperative infrastructure development.
- **Historical context:** Approved during the presidency of Jânio Quadros, reflecting mid-20th-century economic policies.
- **Technological advancement:** Facilitated the import of modern telecommunications equipment, aiding regional modernization.
- **Fiscal policy:** Demonstrated the government's use of tax exemptions to promote industrial and cooperative growth.

## Body
### Legal Framework
Law No. 3921 of July 25, 1961, is a federal statute enacted by the Presidency of the Federative Republic of Brazil under President Jânio Quadros. It is classified as a statute, a formal written document that creates law, and is part of Brazil's legal system. The law is available in Brazilian Portuguese and was published in Brasília. It is legally cited as Lei nº 3921/1961 and is indexed under the LexML Brazil ID urn:lex:br:federal:lei:1961-07-25;3921.

### Scope and Application
The law applies exclusively to the municipality of Caruaru in the state of Pernambuco. It exempts the Cooperativa de Melhoramentos de Caruaru Ltda. from both import tax and consumption tax on telecommunications equipment. This exemption was intended to support the cooperative's efforts to modernize and expand its infrastructure, thereby improving public services in the region.

### Historical Context
Approved in 1961, the law reflects the economic and industrial policies of the time. It was part of a broader effort to promote technological advancement and cooperative development in Brazil. The exemption of taxes on telecommunications equipment was a strategic measure to facilitate the import of necessary equipment, contributing to the modernization of infrastructure in Caruaru.

### Impact and Significance
The law had a direct impact on the municipality of Caruaru, Pernambuco, by enabling the cooperative to acquire modern telecommunications equipment without the financial burden of import and consumption taxes. This supported the cooperative's mission to improve services and infrastructure, ultimately benefiting the local community. The law is notable for being one of the earliest Brazilian statutes to exempt telecommunications equipment from import taxes, setting a precedent for future fiscal incentives in the sector.

### Legal References and Citations
The law is referenced in the WikiProject Brazilian Laws and is available on the Planalto Government Portal. It is part of Brazil's legal framework and is cited as Lei nº 3921/1961 in legal documents. The law's approval and publication details are documented in official government records, ensuring its legal validity and enforceability.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-07-25;3921)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3921&ano=1961&data=25/07/1961&ato=0f1ITVE5keVRVTd4e)
3. LexML Brasil