# Law No. 3963 of September 20, 1961

> Brazilian law

**Wikidata**: [Q105648116](https://www.wikidata.org/wiki/Q105648116)  
**Source**: https://4ort.xyz/entity/law-no-3963-of-september-20-1961

## Summary
Law No. 3963 of September 20, 1961, is a Brazilian statute that was approved by the Presidency of the Federative Republic of Brazil, specifically under the leadership of João Goulart. The law was published in Brasília on the same date and is classified as a statute under Brazilian legal systems. It addresses key subjects such as import tax, consumption tax, recruitment of foreign goods, prorogation, and tax exemption.

## Key Facts
- **Title:** Lei nº 3963, de 20 de setembro de 1961
- **Aliases:** Lei nº 3963, de 20 de setembro de 1961
- **Country of Origin:** Brazil
- **Approved By:** Presidency of the Federative Republic of Brazil, specifically João Goulart
- **Classification:** Statute
- **Main Subjects:** Import tax, consumption tax, recruitment of foreign goods, prorogation, tax exemption
- **LexML Brazil ID:** urn:lex:br:federal:lei:1961-09-20;3963
- **Publication Date:** September 20, 1961
- **Place of Publication:** Brasília
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 3963/1961
- **Applies to Jurisdiction:** Brazil
- **Available at URL:** [Official Brazilian Government Portal](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3963.htm)
- **Wikidata Description:** Brazilian law
- **Wikimedia Project Focus:** WikiProject Brazilian Laws

## FAQs
**What is the legal citation of Law No. 3963 of September 20, 1961?**
The law is officially cited as Lei nº 3963/1961, reflecting its number and year of enactment.

**Who approved Law No. 3963 of September 20, 1961?**
The law was approved by the Presidency of the Federative Republic of Brazil, specifically under the leadership of João Goulart.

**What are the main subjects addressed by this law?**
The law covers import tax, consumption tax, recruitment of foreign goods, prorogation, and tax exemption.

**Where was Law No. 3963 of September 20, 1961 published?**
The law was published in Brasília, the capital of Brazil, on September 20, 1961.

**Is this law available online?**
Yes, the law is available at the official Brazilian Government Portal: [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3963.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3963.htm).

## Why It Matters
Law No. 3963 of September 20, 1961, holds significant legal and economic importance for Brazil. As a statute, it formalizes key regulations related to import tax, consumption tax, and tax exemptions, which are critical for managing the country’s trade and fiscal policies. The law’s approval under João Goulart’s presidency reflects its alignment with the political and economic priorities of the time. By addressing recruitment of foreign goods and prorogation, it ensures compliance with international trade standards while allowing for necessary extensions in tax policies. The law’s publication in Brasília underscores its national scope and enforcement authority. Its availability online ensures transparency and accessibility, reinforcing Brazil’s commitment to open governance and legal accountability.

## Notable For
- **Official Legal Document:** Recognized as a formal statute under Brazilian law, ensuring enforceability and legal precedence.
- **Tax and Trade Regulation:** Establishes key frameworks for import tax, consumption tax, and tax exemptions, shaping Brazil’s economic policies.
- **Historical Context:** Approved during a period of significant political and economic transition under João Goulart’s presidency.
- **Digital Accessibility:** Available online through the official Brazilian Government Portal, promoting transparency and public access.
- **Wikimedia Recognition:** Included in the WikiProject Brazilian Laws, highlighting its importance in legal and academic discourse.

## Body

### Legal Classification and Approval
Law No. 3963 of September 20, 1961, is classified as a statute under Brazilian legal systems. It was approved by the Presidency of the Federative Republic of Brazil, specifically under the leadership of João Goulart. The law was published in Brasília on the same date, ensuring its immediate legal effect and enforcement authority.

### Main Subjects and Provisions
The law addresses several critical subjects:
- **Import Tax:** Regulations related to import tax are outlined, ensuring compliance with international trade standards.
- **Consumption Tax:** The law includes provisions for consumption tax, impacting retail and service industries.
- **Recruitment of Foreign Goods:** It establishes guidelines for the recruitment of foreign goods, facilitating international trade.
- **Prorogation:** The law allows for prorogation, enabling extensions in tax policies as needed.
- **Tax Exemption:** Specific exemptions from tax are provided, offering relief to certain sectors.

### Legal Citation and Availability
The law is officially cited as Lei nº 3963/1961. It is available at the official Brazilian Government Portal, ensuring public access and transparency. The language of the law is Brazilian Portuguese, reflecting its national scope and enforcement authority.

### Historical and Political Context
Approved during a period of significant political and economic transition, Law No. 3963 of September 20, 1961, aligns with the priorities of João Goulart’s presidency. It reflects the government’s focus on managing trade, taxation, and economic policies during a critical juncture in Brazil’s history.

### Wikimedia and Academic Recognition
The law is included in the WikiProject Brazilian Laws, highlighting its importance in legal and academic discourse. Its availability online and recognition in academic projects underscore its significance in shaping Brazil’s legal and economic landscape.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-09-20;3963)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3963&ano=1961&data=20/09/1961&ato=790kXQU5keVRVT6b1)