# Law No. 4032 of December 20, 1961

> Brazilian law

**Wikidata**: [Q105649887](https://www.wikidata.org/wiki/Q105649887)  
**Source**: https://4ort.xyz/entity/law-no-4032-of-december-20-1961

## Summary
**Law No. 4.032 of December 20, 1961** (Lei nº 4.032, de 20 de dezembro de 1961) is a Brazilian federal statute that regulates tax exemptions for religious organizations. Enacted during the presidency of João Goulart and published in Brasília, the law specifically addresses exemptions from the Consumption Tax (Imposto De Consumo) and the Import Tax (Imposto De Importação).

## Key Facts
- **Full Title:** Lei nº 4.032, de 20 de dezembro de 1961
- **Classification:** Statute (formal written document that creates law)
- **Date of Enactment:** December 20, 1961
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Signed By:** João Goulart
- **Place of Publication:** Brasília, Brazil
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Main Subjects:** Religious organizations (Instituição Religiosa), Tax exemption (Isenção), Consumption Tax (Imposto De Consumo), Import Tax (Imposto De Importação)
- **Legal Citation:** Lei nº 4.032/1961
- **Lexml Brazil ID:** `urn:lex:br:federal:lei:1961-12-20;4032`
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4032.htm`

## FAQs

**What is the primary purpose of Law No. 4.032/1961?**
The law establishes specific tax exemptions for religious institutions in Brazil. Its text focuses on "Isenção" (exemption) regarding the "Imposto De Consumo" (Consumption Tax) and "Imposto De Importação" (Import Tax).

**Who signed Law No. 4.032 into force?**
The statute was approved via promulgation by the Presidency of the Federative Republic of Brazil, with João Goulart serving as the signatory authority on December 20, 1961.

**Where is the official text of this law accessible?**
The full text is hosted on the Brazilian government's official portal at the Planalto website (`planalto.gov.br`) and is indexed under the Lexml Brazil system with the identifier `urn:lex:br:federal:lei:1961-12-20;4032`.

## Why It Matters
This statute represents a specific legislative intervention in Brazil's fiscal and religious landscape. By formally codifying exemptions for "Instituição Religiosa" (Religious Institutions) from federal taxes such as the Consumption Tax and Import Tax, the law establishes a financial privilege aimed at supporting religious activities. Enacted in 1961, a period of significant political transition in Brazil, it reflects the government's approach to church-state fiscal relations, ensuring that specific religious operations are relieved of certain tax burdens to facilitate their function within the country.

## Notable For
- **Fiscal Legislation:** Specifically targets "Imposto De Consumo" and "Imposto De Importação" for exemption.
- **Religious Sector Support:** Designated exclusively for "Instituição Religiosa" (Religious Organizations).
- **Historical Context:** Enacted during the term of President João Goulart, a period preceding the 1964 military coup.
- **Federal Scope:** Applies to the entire jurisdiction of Brazil as a federal statute.

## Body

### Legislative Definition and Classification
Law No. 4.032 is classified as a **statute**, which is defined as a formal written document that creates law. As a legal term and concept, it functions as a manifestation of statutory law and serves as an official record of a legal rule enacted by the Brazilian government. It is a subclass of written work and document, distinct from general legislation but caused by the act of legislation. As a public domain document (edict of government), it is an official legal text accessible to the public without copyright restrictions.

### Historical and Political Context
The law was published on **December 20, 1961**, in the capital city of **Brasília**. It was approved by the **Presidency of the Federative Republic of Brazil**, with **João Goulart** listed as the signatory authority. This enactment occurred during a tumultuous period in Brazilian history, just months after Goulart assumed the presidency following the resignation of Jânio Quadros. The law constitutes a legal act created through the legislative process, consistent with the function of statutes to serve as the definitive reference point for administration and governance.

### Subject Matter and Provisions
The content of Law No. 4.032 is strictly defined by its main subjects as recorded in official legal databases:
- **Religious Organizations:** The primary beneficiary of the law is the "Instituição Religiosa" (Religious Organization).
- **Tax Exemptions:** The core mechanism of the law is "Isenção" (Exemption).
- **Specific Taxes:** The exemptions apply to:
    - **Imposto De Consumo (Consumption Tax):** A tax generally levied on the consumption of goods and services.
    - **Imposto De Importação (Import Tax):** A tariff charged on goods imported into the country.

This legal framework ensures that qualifying religious entities are relieved of the obligation to pay these specific federal taxes.

### Identification and Access
The statute is indexed within the Brazilian legal system with the **Lexml Brazil ID** `urn:lex:br:federal:lei:1961-12-20;4032`. It is cited legally as **Lei nº 4.032/1961**. The authoritative text is available in Brazilian Portuguese at the official government web address `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4032.htm`. The law applies to the jurisdiction of **Brazil** and is maintained as part of the federal legal registry.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-12-20;4032)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4032&ano=1961&data=20/12/1961&ato=d20k3ZU5keVRVT26f)