# Law No. 3964 of September 20, 1961 > Brazilian law **Wikidata**: [Q105648126](https://www.wikidata.org/wiki/Q105648126) **Source**: https://4ort.xyz/entity/law-no-3964-of-september-20-1961 ## Summary Law No. 3964 of September 20, 1961, is a Brazilian federal statute that grants a tax exemption for materials imported by the Paraná Telephone Organization S/A. It is an instance of a formal statute, specifically a federal law, promulgated by President João Goulart and published in Brasília on its enactment date. The law's official citation is Lei nº 3964/1961. ## Key Facts - **Full Title:** Lei nº 3964, de 20 de setembro de 1961 - **Type:** A statute (formal written document that creates law) - **Country/Jurisdiction:** Brazil - **Publication Date:** September 20, 1961 - **Place of Publication:** Brasília - **Approving Authority:** Presidency of the Federative Republic of Brazil, with President João Goulart as the promulgating authority. - **Legal Citation:** Lei nº 3964/1961 - **Language:** Brazilian Portuguese - **Main Subject:** Tax exemption (Isenção) for the Paraná Telephone Organization S/A (Estado Do Parana (Pr)), specifically for import tax (Imposto De Importação) and consumption tax. - **Official Digest:** "ISENTA DOS IMPOSTOS DE IMPORTAÇÃO E DE CONSUMO MATERIAL A SER IMPORTADO PELA ORGANIZAÇÃO TELEFONICA DO PARANA S/A." - **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3964.htm - **LexML Brazil ID:** urn:lex:br:federal:lei:1961-09-20;3964 - **Wikidata Description:** Brazilian law - **Wikimedia Project:** On the focus list of WikiProject Brazilian Laws ## FAQs **What is the primary purpose of Law No. 3964/1961?** This law provides a tax exemption for materials imported by the Paraná Telephone Organization S/A. It specifically exempts these materials from both import tax and consumption tax. **Who approved this law and when did it take effect?** The law was promulgated by President João Goulart on behalf of the Presidency of the Federative Republic of Brazil. It was published and took effect on September 20, 1961. **What type of legal instrument is this?** Law No. 3964/1961 is classified as a statute, which is a formal written document that creates law. As a federal lei (law), it is a primary legislative instrument in the Brazilian legal system. ## Why It Matters This law matters as a specific instrument of Brazilian economic and industrial policy during the early 1960s. By granting tax exemptions for telecommunications infrastructure imports, the legislation directly supported the expansion and modernization of telephone services in the state of Paraná. It represents a targeted fiscal intervention designed to lower the operational costs for a key utility company, thereby facilitating investment in critical infrastructure. As a federal statute, it carries the full force of law and demonstrates the government's use of tax policy to achieve regional development goals. Its preservation in official digital repositories like LexML Brasil and the Presidency's legislation portal ensures its continued accessibility for legal, historical, and administrative reference. ## Notable For - **Specific Fiscal Measure:** It is notable for its precise targeting, providing a tax exemption specifically for the Paraná Telephone Organization S/A. - **Dual Tax Exemption:** The law exempts materials from both import tax and consumption tax, a comprehensive fiscal benefit. - **Historical Context:** Enacted during the presidency of João Goulart, it reflects the policy priorities of that era. - **Digital Preservation:** Has a structured digital identifier (LexML Brazil ID) ensuring long-term access and citation. ## Body ### Identity and Classification Law No. 3964 of September 20, 1961, is formally identified as "Lei nº 3964, de 20 de setembro de 1961." Its core classification is that of a **statute**, which is defined as a formal written document that creates law. As a federal law of Brazil, it is a primary legislative enactment. ### Content and Substance The law's substantive content is concisely summarized in its official digest: it exempts from import and consumption taxes the material to be imported by the Paraná Telephone Organization S/A (Organização Telefonica do Parana S/A). The text explicitly mentions "Imposto De Importação" (Import Tax) and "Isenção" (Exemption) as key terms, with the Brazilian state of "Paraná" (Estado Do Parana (Pr)) as the geographical focus. ### Promulgation and Publication The statute was formally **approved by** the Presidency of the Federative Republic of Brazil. The promulgation event is specifically qualified with President **João Goulart** as the authority and **September 20, 1961**, as the point in time. The law was published on that same date in the capital, **Brasília**. ### Jurisdiction and Legal System The law **applies to the jurisdiction** of Brazil. It is written in **Brazilian Portuguese**, the official language of the country's legal system. Its standard **legal citation** is "Lei nº 3964/1961." ### Digital Access and Identification The full text of the law is available online at the official URL: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l3964.htm`. It is also systematically cataloged in the Brazilian legal database with the **LexML Brazil ID** `urn:lex:br:federal:lei:1961-09-20;3964`. This structured identifier facilitates precise referencing within digital legal archives. ### Contextual Relationships The law's **main subject** connects it to several key concepts: - The geographic entity of **Paraná**, a state in Brazil. - The legal concept of **tax exemption** (Isenção). - The specific tax category of **import tax** (Imposto De Importação). It is also recognized as a subject of interest for **WikiProject Brazilian Laws**, a Wikimedia project dedicated to improving the coverage of Brazilian legislation on Wikipedia and related sites. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-09-20;3964) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=3964&ano=1961&data=20/09/1961&ato=8e3oXQU5keVRVT9d9) 3. LexML Brasil