# Law No. 3926 of July 26, 1961

> Brazilian law

**Wikidata**: [Q105648141](https://www.wikidata.org/wiki/Q105648141)  
**Source**: https://4ort.xyz/entity/law-no-3926-of-july-26-1961

## Summary
Law No. 3926 of July 26, 1961, is a Brazilian federal statute enacted during the presidency of Jânio Quadros that specifically regulates customs tariffs, import taxes, consumption taxes, and tax exemptions. As a formal written legal document, it serves as the official manifestation of statutory law within the Federative Republic of Brazil, establishing the legal framework for specific fiscal obligations and reliefs. The law remains a foundational piece of legislation in Brazil's economic history, published in Brasília and accessible through official government archives.

## Key Facts
- **Official Title:** Lei nº 3926, de 26 de julho de 1961 (Law No. 3926, of July 26, 1961).
- **Date of Enactment:** July 26, 1961.
- **Country of Origin:** Brazil (Federative Republic of Brazil).
- **Legal Classification:** Statute (a formal written document creating law).
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgating President:** Jânio Quadros (served as President at the time of promulgation).
- **Main Subjects:** Tariff (stated as "Taxa Aduaneira"), Import Tax (stated as "Imposto De Importação"), Consumption Tax (stated as "Imposto De Consumo"), and Tax Exemption (stated as "Isenção").
- **Place of Publication:** Brasília.
- **Language:** Brazilian Portuguese.
- **Legal Citation:** Lei nº 3926/1961.
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1961-07-26;3926.
- **Official Online Source:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3926.htm.
- **Jurisdiction:** Applies exclusively to the Federative Republic of Brazil.
- **Wikidata Description:** Brazilian law.
- **Reference Date for Data:** Primary data retrieved from official sources on January 28, 2021, and February 17, 2021.

## FAQs
**What specific fiscal areas does Law No. 3926/1961 regulate?**
This statute specifically addresses four main fiscal components: customs tariffs, import taxes, consumption taxes, and provisions for tax exemptions. It defines the legal parameters for these financial obligations within the Brazilian federal system.

**Who was the head of state responsible for enacting this law?**
The law was approved and promulgated under the authority of Jânio Quadros, who served as the President of the Federative Republic of Brazil in 1961. The act of promulgation occurred on the same day the law was dated, July 26, 1961.

**Where can the official text of this legislation be accessed?**
The full text of the law is available online via the official Planalto website at the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3926.htm. It is also cataloged in the LexML Brazil system under the unique identifier urn:lex:br:federal:lei:1961-07-26;3926.

**What is the legal status and classification of this document?**
Legally, this document is classified as a "statute," which is a formal written instrument that creates law. It functions as a specific instance of Brazilian federal legislation and is written in Brazilian Portuguese.

## Why It Matters
Law No. 3926 of July 26, 1961, is a critical instrument in Brazil's fiscal and trade history because it codified the rules governing the flow of goods and the associated tax burdens during a pivotal era of the nation's economic development. By explicitly defining customs tariffs, import taxes, and consumption taxes, the statute provided the necessary legal certainty for international trade and domestic commerce, ensuring that revenue collection and tax exemptions were administered according to a standardized federal mandate. Its existence as a public domain document ensures that historians, economists, and legal scholars can access the precise regulatory framework that shaped Brazil's mid-20th-century economy. Furthermore, as a specific example of a "statute" in the global legal knowledge base, it serves as a concrete data point for understanding how Brazilian federal laws are structured, cited, and preserved in digital archives like LexML and the Planalto portal.

## Notable For
- **Specific Fiscal Scope:** It is distinctively noted for addressing a precise combination of four tax-related subjects: customs tariffs, import taxes, consumption taxes, and tax exemptions simultaneously.
- **Historical Context:** It represents legislation enacted during the brief and significant presidency of Jânio Quadros in 1961.
- **Digital Preservation:** The law is uniquely identified in the LexML Brazil system with the persistent URI `urn:lex:br:federal:lei:1961-07-26;3926`, ensuring long-term digital accessibility.
- **Official Citation Standard:** It is formally cited in legal and academic contexts as "Lei nº 3926/1961," serving as a standard reference for Brazilian tax law from that period.
- **Jurisdictional Specificity:** The law applies strictly to the Federative Republic of Brazil, reflecting the centralized nature of federal tax legislation in the country.
- **Language Specificity:** It is a primary example of Brazilian Portuguese legal terminology, specifically utilizing terms like "Taxa Aduaneira" and "Imposto De Importação."

## Body

### Definition and Legal Classification
Law No. 3926 of July 26, 1961, is formally classified as a **statute**. In legal taxonomy, a statute is defined as a formal written document that creates law, encompassing acts, executive orders, and by-laws. This specific entity functions as the concrete manifestation of statutory law within the Brazilian legal system. It is an instance of a "legal term or legal concept" and falls under the broader subclasses of "written work," "document," and "rule." The document was created through the legislative process and serves as the official record of the legal rules enacted by the government of Brazil on the specified date. As a statute, it is distinct from general concepts of "legislation" or "legal act" by being the tangible, written expression of the law itself.

### Historical Context and Enactment
The law was enacted during a specific period in Brazilian political history, approved by the **Presidency of the Federative Republic of Brazil**. The individual holding the executive office at the time of promulgation was **Jânio Quadros**. The date of approval and promulgation is recorded as **July 26, 1961**. This places the legislation in the early 1960s, a time of significant political and economic transition in Brazil. The law was published in the capital city, **Brasília**, which had become the administrative center of the country in 1960. The enactment process followed the standard procedure for federal statutes, where the draft law was processed and subsequently caused by the act of legislation, resulting in the creation of statutory law.

### Subject Matter and Scope
The primary focus of Law No. 3926 is the regulation of fiscal obligations and trade mechanisms. The **main subjects** of the statute are explicitly defined as:
- **Tariff:** Specifically stated in the text as "Taxa Aduaneira" (Customs Tariff).
- **Import Tax:** Stated as "Imposto De Importação."
- **Consumption Tax:** Stated as "Imposto De Consumo" (referenced by the internal identifier Q105766473).
- **Tax Exemption:** Stated as "Isenção."

These subjects indicate that the law was designed to manage the financial aspects of importing goods and domestic consumption, likely aiming to standardize rates or provide specific relief mechanisms. The statute acts as an umbrella category for these specific legal instruments, structurally composed of "legal norms" that dictate how these taxes and exemptions are applied within the jurisdiction.

### Jurisdiction and Applicability
The law applies to the **Federative Republic of Brazil**. As a federal statute, its jurisdiction covers the entire national territory, superseding local or state regulations where applicable. The legal citation for this text is **Lei nº 3926/1961**, which is the standard format used in Brazilian legal discourse to reference this specific act. The language of the work is **Brazilian Portuguese**, ensuring that the legal norms are communicated in the official language of the nation. The statute is a part of the broader concepts of "law" and "legal act" within the Brazilian legal framework.

### Digital Identification and Archiving
In the modern digital age, Law No. 3926 is preserved and identified through several authoritative systems:
- **LexML Brazil:** The law is assigned the unique identifier `urn:lex:br:federal:lei:1961-07-26;3926`. This URN allows for precise, persistent linking to the document within the Brazilian legal data ecosystem.
- **Official Web Repository:** The text is hosted on the official Planalto website at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3926.htm`. This URL serves as the primary work-available-at URL for public access.
- **Wikidata:** The entity is described as a "Brazilian law" and is linked to the broader concept of a statute. It has a sitelink count of 117 across various language editions of Wikipedia, indicating its recognition as a significant legal document.
- **Reference Dates:** The data regarding this law was retrieved and verified from official sources on **January 28, 2021**, and **February 17, 2021**, ensuring the accuracy of the metadata associated with the entity.

### Relationship to Broader Legal Concepts
Law No. 3926 is an example of the broader concept of a **statute**, which is equivalent to the `https://schema.org/Legislation` class used in structured data on the web. This equivalence allows the law to be understood and processed by search engines and knowledge graphs globally. The statute is created through "draft laws" and is the result of "legislation." It functions as a "legal norm" and is a "part of" the broader legal system. The document is not subject to copyright restrictions in many jurisdictions due to the "edict of government doctrine," ensuring that the public has unrestrained access to the laws they must follow. This aligns with the principle that official legal documents, such as this Brazilian statute, are public domain works.

### Structural Composition
Structurally, the law is a formal written document that creates law. It is composed of specific legal norms that address the four main subjects identified earlier. The creation of this statute was preceded by the drafting of laws and was caused by the legislative act of the Brazilian government. It serves as the definitive reference point for courts, citizens, and administrators regarding the specific tax and tariff regulations it establishes. The document is cataloged under the category "Category:Act" in knowledge systems, reflecting its nature as a legislative act. Its existence reinforces the principles of open government and the rule of law by providing a concrete, written evidence of the legal rules governing society.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-07-26;3926)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3926&ano=1961&data=26/07/1961&ato=894gXWE5keVRVT283)