# Law No. 3956 of September 11, 1961

> Brazilian law

**Wikidata**: [Q105648072](https://www.wikidata.org/wiki/Q105648072)  
**Source**: https://4ort.xyz/entity/law-no-3956-of-september-11-1961

## Summary
Law No. 3956 of September 11, 1961 is a Brazilian federal statute enacted to regulate import taxes and tax exemptions, with specific provisions affecting the states of Paraná and São Paulo. Promulgated by President João Goulart, this law is a formal legal instrument that governs fiscal policies related to international trade and consumption taxes in Brazil.

## Key Facts
- **Title:** Lei nº 3956, de 11 de setembro de 1961
- **Type:** Federal statute (instance of "statute" as a formal written document creating law)
- **Date of Enactment:** September 11, 1961
- **Approved By:** Presidency of the Federative Republic of Brazil (President João Goulart)
- **Jurisdiction:** Applies to the entire territory of Brazil
- **Main Subjects:** Import tax (Imposto De Importação), consumption tax (Imposto De Consumo), tax exemption (Isenção), and specific provisions for the states of Paraná and São Paulo
- **Language:** Brazilian Portuguese
- **Publication Location:** Brasília, Brazil
- **Legal Citation:** Lei nº 3956/1961
- **Official Sources:** Published in the Official Gazette and available at [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3956.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3956.htm)
- **LexML Brazil ID:** urn:lex:br:federal:lei:1961-09-11;3956
- **Wikidata Description:** Brazilian law
- **Classification:** Part of the broader category of statutes, which are formal written documents that create law, including acts, executive orders, and by-laws
- **Copyright Status:** As an official Brazilian legal document, it is in the public domain under Brazilian law
- **Related Legal Concepts:** Part of the manifestation of statutory law, with "legal norm" as one of its components
- **Creation Process:** Result of legislation, following draft laws and caused by a legal act
- **Effect:** Results in statutory law governing import taxes and related fiscal matters

## FAQs

**What is the purpose of Law No. 3956 of September 11, 1961?**
Law No. 3956 of September 11, 1961 is a Brazilian federal statute primarily focused on regulating import taxes and tax exemptions. It establishes legal frameworks for fiscal policies related to international trade, particularly concerning consumption taxes and specific provisions for certain Brazilian states.

**Who enacted Law No. 3956 and when?**
The law was promulgated on September 11, 1961, by President João Goulart, who served as the President of the Federative Republic of Brazil at that time. It was formally approved by the Brazilian Presidency and published in Brasília.

**What specific areas does this law address?**
The statute addresses several key fiscal areas: import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and tax exemptions (Isenção). It includes specific provisions that apply to the states of Paraná and São Paulo, indicating regional considerations in its implementation.

**Where can the official text of Law No. 3956 be found?**
The complete text of Law No. 3956 is available through official Brazilian government sources. It can be accessed online at the Brazilian Presidency's legislation portal: [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3956.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3956.htm). The law is also referenced in the LexML Brazil legal information system under the identifier urn:lex:br:federal:lei:1961-09-11;3956.

**How does Law No. 3956 relate to other Brazilian legal frameworks?**
As a federal statute, Law No. 3956 is part of Brazil's broader system of statutory law. It represents a specific manifestation of legal norms within the Brazilian legal system, created through the legislative process. The law interacts with other fiscal and trade regulations, contributing to the comprehensive legal framework governing Brazil's economic policies.

**Is Law No. 3956 still in effect today?**
While the source material confirms the law's enactment in 1961 and its official status, it does not provide information about any subsequent amendments or repeals. To determine its current legal status, one would need to consult updated Brazilian legal databases or official government sources that track legislative changes over time.

## Why It Matters

Law No. 3956 of September 11, 1961 plays a significant role in Brazil's economic and fiscal history by establishing important regulations regarding import taxes and tax exemptions. This legislation matters because it directly impacts Brazil's international trade policies and regional economic development, particularly in states like Paraná and São Paulo, which are major economic centers.

The law represents a specific moment in Brazil's fiscal policy development during the early 1960s, a period marked by economic challenges and policy reforms. By regulating import taxes and consumption taxes, the statute influences trade balances, government revenue, and economic activities at both national and regional levels.

For businesses engaged in international trade, this law provides the legal framework for understanding tax obligations and potential exemptions. For economic historians, it offers insights into Brazil's fiscal policies during the João Goulart presidency and the broader economic context of the 1960s.

The law's provisions for specific states highlight the Brazilian government's approach to regional economic development through targeted fiscal policies. This regional focus is particularly important given the economic disparities between different Brazilian states.

As part of Brazil's statutory law, Law No. 3956 contributes to the legal certainty necessary for economic planning and international trade relations. Its existence in official legal databases ensures transparency and accessibility of fiscal regulations for businesses, legal professionals, and citizens.

## Notable For

- **Specific Fiscal Regulations:** One of the Brazilian statutes specifically addressing import taxes and consumption taxes with regional provisions
- **Regional Economic Focus:** Includes specific provisions for the states of Paraná and São Paulo, demonstrating targeted economic policy
- **Historical Economic Context:** Enacted during the João Goulart presidency (1961-1964), a significant period in Brazil's economic history
- **Legal Framework for Trade:** Establishes important regulations affecting Brazil's international trade policies
- **Tax Exemption Provisions:** Contains specific regulations regarding tax exemptions (Isenção)
- **Official Legal Documentation:** Part of Brazil's comprehensive system of statutory law with official publication and documentation
- **Digital Availability:** Available through modern legal information systems like LexML Brazil
- **Presidential Promulgation:** One of the laws promulgated by President João Goulart during his term

## Body

### Legislative Background and Enactment

Law No. 3956 of September 11, 1961, officially titled "Lei nº 3956, de 11 de setembro de 1961," represents a significant piece of Brazilian fiscal legislation. The law was promulgated by President João Goulart, who served as the President of the Federative Republic of Brazil from September 7, 1961, to April 2, 1964. This period in Brazilian history was marked by economic challenges and political tensions that would eventually lead to the military coup of 1964.

The legislative process that resulted in Law No. 3956 followed the standard Brazilian procedure for creating statutes. As a formal written document creating law, it went through the draft law stage before being approved by the presidency and published in the official gazette. The law's creation was caused by the broader legislative process, representing the manifestation of statutory law in Brazil's legal system.

### Fiscal Provisions and Economic Impact

Law No. 3956 primarily focuses on fiscal matters related to international trade and consumption. The statute addresses three main fiscal areas:

- **Import Tax (Imposto De Importação):** Regulations governing taxes on imported goods entering Brazil
- **Consumption Tax (Imposto De Consumo):** Provisions related to taxes on certain consumed goods
- **Tax Exemptions (Isenção):** Specific conditions under which certain taxes might be exempted

The law includes specific provisions that apply to the states of Paraná and São Paulo, indicating that the Brazilian government recognized the need for regional considerations in its fiscal policies. Both states are major economic centers in Brazil, with São Paulo being the most populous state and Paraná being an important agricultural and industrial region.

These regional provisions suggest that the law aimed to address specific economic conditions or development goals in these states. The inclusion of regional specifications demonstrates the Brazilian government's approach to economic policy, where national laws might include targeted measures for particular regions based on their economic characteristics or development needs.

### Legal Structure and Classification

As a federal statute, Law No. 3956 is classified within Brazil's legal system as an instance of a "statute," which is defined as a formal written document that creates law. In the broader legal taxonomy, statutes are considered a subclass of "written work," "document," and "rule." They serve as the concrete manifestation of statutory law and contain legal norms as their essential components.

The creation of Law No. 3956 followed the typical legislative process:
1. **Draft Laws:** The initial proposal and development stage
2. **Legislation:** The formal process of creating the law through governmental procedures
3. **Legal Act:** The final approval and promulgation by the authorized body (in this case, the Presidency)

The resulting statute then becomes part of Brazil's statutory law, providing the legal framework for the specific matters it addresses.

### Publication and Documentation

Law No. 3956 was officially published in Brasília, the capital of Brazil, on September 11, 1961. The complete text of the law is available through several official sources:

- **Presidency Portal:** [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3956.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3956.htm)
- **LexML Brazil:** urn:lex:br:federal:lei:1961-09-11;3956
- **Official Gazette:** The law was published in the Diário Oficial da União (Official Gazette of the Union)

The law is written in Brazilian Portuguese, the official language of Brazil, and follows the standard legal language and format used in Brazilian legislation. Its legal citation is "Lei nº 3956/1961," which is the standard format for referencing Brazilian laws.

### Historical and Political Context

The enactment of Law No. 3956 occurred during a significant period in Brazilian history. João Goulart became president in September 1961 after the resignation of Jânio Quadros. Goulart's presidency was marked by economic challenges, including inflation and fiscal deficits, as well as political tensions between different ideological factions.

The early 1960s in Brazil were characterized by:
- **Economic Policies:** Attempts to address inflation and promote economic development
- **Political Instability:** Growing tensions between leftist and conservative forces
- **Social Reforms:** Efforts to implement various social and economic reforms

Law No. 3956 should be understood within this broader context of economic policy-making during a period of significant political and economic challenges. The law's focus on import taxes and consumption taxes reflects the government's attempts to manage fiscal policies and economic activities during this turbulent period.

### Regional Economic Development

The specific provisions for Paraná and São Paulo in Law No. 3956 highlight the importance of regional economic development in Brazil's fiscal policies. During the 1960s:

- **São Paulo:** Was already established as Brazil's economic powerhouse, with a diverse industrial base and significant international trade
- **Paraná:** Was developing as an important agricultural state, particularly in coffee production, and was experiencing industrial growth

The inclusion of these states in the law suggests that the Brazilian government recognized their economic significance and sought to implement fiscal policies that would support their continued development. The specific nature of these provisions is not detailed in the source material, but they likely addressed particular economic conditions or development goals in these regions.

### Legal Framework and Trade Relations

Law No. 3956 contributes to Brazil's broader legal framework governing international trade and fiscal policies. As part of this framework, the law:

- **Establishes Clear Regulations:** Provides specific rules for import taxes and consumption taxes
- **Creates Legal Certainty:** Offers a predictable legal environment for businesses engaged in international trade
- **Supports Economic Planning:** Enables businesses and government agencies to plan economic activities with knowledge of the fiscal regulations
- **Facilitates Trade Relations:** Helps define Brazil's position in international trade by establishing its tax policies

The law's provisions for tax exemptions are particularly important for businesses, as they define the conditions under which certain imports or consumption might be exempt from taxation. These exemptions can significantly impact business decisions and economic activities.

### Accessibility and Transparency

As an official Brazilian legal document, Law No. 3956 is in the public domain under Brazilian law. This status ensures that:

- **Public Access:** Citizens, businesses, and legal professionals can access the complete text of the law
- **Transparency:** The government's fiscal policies are openly available for scrutiny
- **Legal Research:** Scholars and researchers can study the law as part of Brazil's economic history
- **Business Planning:** Companies can review the law to understand their tax obligations and potential exemptions

The law's availability through digital platforms like the Presidency's website and LexML Brazil demonstrates Brazil's commitment to making its legal system accessible in the digital age. This accessibility is crucial for economic development, as it allows businesses to understand and comply with fiscal regulations.

### Connection to Broader Legal Systems

Law No. 3956 is part of Brazil's comprehensive system of statutory law, which includes all formal written documents that create law. This system encompasses:

- **Acts:** Laws passed by the legislature
- **Executive Orders:** Directives issued by executive authorities
- **By-laws:** Rules made by local authorities or corporations

As a federal statute, Law No. 3956 interacts with other laws and regulations in Brazil's legal system. It contributes to the broader framework of fiscal and trade regulations that govern economic activities in the country.

The law's status as a statute means it is considered a "legal norm" within the Brazilian legal system. This classification places it within the hierarchy of legal documents that form the foundation of Brazil's legal framework.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-09-11;3956)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3956&ano=1961&data=11/09/1961&ato=af0AzaE5keVRVT999)