# Law No. 3955 of September 11, 1961

> Brazilian law

**Wikidata**: [Q105648071](https://www.wikidata.org/wiki/Q105648071)  
**Source**: https://4ort.xyz/entity/law-no-3955-of-september-11-1961

## Summary
Law No. 3955 of September 11, 1961, is a Brazilian statute enacted during the presidency of João Goulart, focusing on tax regulations, exemptions, and governance in specific jurisdictions such as São Paulo and municipalities. It addresses areas including import tax, religious organizations, and consumption tax, contributing to Brazil’s statutory law framework.

## Key Facts
- **Enactment Date:** September 11, 1961.
- **Approved By:** Presidency of the Federative Republic of Brazil under President João Goulart.
- **Legal Citation:** Lei nº 3955/1961.
- **Jurisdiction:** Applies to Brazil, with specific provisions for the state of São Paulo and municipalities.
- **Main Subjects:** Covers import tax, religious organizations, consumption tax, tax exemptions, and municipal governance.
- **Language:** Written in Brazilian Portuguese.
- **Documentation:** Accessible via LexML ID `urn:lex:br:federal:lei:1961-09-11;3955` and published in Brasília.
- **Online Availability:** Hosted on the Planalto government portal.

## FAQs
**What areas does Law No. 3955 address?**  
This law regulates import tax, consumption tax, and tax exemptions, with specific provisions for religious organizations, the state of São Paulo, and municipalities in Brazil.

**Who enacted Law No. 3955?**  
It was approved by President João Goulart on September 11, 1961, as part of Brazil’s federal legislation.

**Where can the full text of Law No. 3955 be accessed?**  
The law is publicly available via the LexML identifier `urn:lex:br:federal:lei:1961-09-11;3955` and the official Brazilian government portal at [https://www.planalto.gov.br](https://www.planalto.gov.br).

## Why It Matters
Law No. 3955 is significant for its role in shaping Brazil’s tax and regulatory framework, particularly in São Paulo and municipal governance. It established rules for tax exemptions, import duties, and the treatment of religious organizations, reflecting the economic and social priorities of the early 1960s. As a statute, it contributes to the body of statutory law in Brazil, ensuring legal clarity and enforceability in these domains. Its provisions continue to influence fiscal policies and institutional operations, underscoring its enduring relevance in Brazilian jurisprudence.

## Notable For
- **Jurisdictional Focus:** Targets São Paulo and municipalities, addressing localized governance and taxation.
- **Tax Regulation:** Establishes rules for import tax, consumption tax, and exemptions.
- **Religious Organizations:** Specifically addresses the legal and fiscal status of religious institutions in Brazil.
- **Historical Context:** Enacted during the administration of President João Goulart, a pivotal period in Brazil’s political history.
- **Documentation Standards:** Adheres to LexML identification protocols for legal documents in Brazil.

## Body

### Enactment and Legal Context
Law No. 3955 was promulgated on September 11, 1961, under President João Goulart, who led Brazil from 1961 to 1964. As a federal statute, it falls under the jurisdiction of the Federative Republic of Brazil, with provisions tailored to the state of São Paulo and municipal administrations. The law is classified as a formal written document (statute) and serves as a manifestation of statutory law, distinct from broader legal concepts like "law" or "legislation."

### Key Provisions
- **Taxation:** The law regulates **import tax** (Imposto de Importação) and **consumption tax** (Imposto de Consumo), establishing frameworks for their application and exemption criteria.
- **Religious Organizations:** It explicitly addresses **religious institutions** (Instituição Religiosa), outlining their tax-exempt status and legal recognition.
- **Municipal Governance:** Provisions related to **municipalities** (Município) emphasize localized regulatory measures, reflecting Brazil’s federal structure.
- **Exemptions:** Details **tax exemptions** (Isenção) for qualifying entities, balancing fiscal policy with social and institutional priorities.

### Jurisdiction and Application
The statute applies nationally but includes targeted measures for **São Paulo**, Brazil’s most populous state, underscoring its economic and administrative significance. By addressing municipalities, the law reinforces Brazil’s decentralized governance model, where local administrations hold defined autonomy under federal oversight.

### Historical Significance
Enacted in 1961, the law emerged during a period of political transition in Brazil, preceding the 1964 military coup. Its focus on tax regulation and institutional exemptions reflects the economic strategies of the time, including efforts to stabilize public finances and promote institutional growth. The inclusion of religious organizations as a distinct category highlights the historical interplay between state governance and societal institutions in Brazil.

### Accessibility and Documentation
The law is cataloged under LexML ID `urn:lex:br:federal:lei:1961-09-11;3955`, ensuring its integration into Brazil’s digital legal corpus. Published in Brasília, the federal capital, it adheres to national documentation standards. Public access is facilitated through the Planalto government portal, aligning with Brazil’s commitment to legal transparency and public domain status for statutory documents.

### Related Initiatives
Law No. 3955 is monitored by **WikiProject Brazilian Laws**, a collaborative effort to document and analyze Brazil’s legal framework. This association underscores its relevance to scholarly and public interest in Brazilian jurisprudence, particularly in the context of tax law and institutional governance.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-09-11;3955)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3955&ano=1961&data=11/09/1961&ato=93fo3aE5keVRVT4c8)