# Law No. 4041 of December 20, 1961

> Brazilian law

**Wikidata**: [Q105648129](https://www.wikidata.org/wiki/Q105648129)  
**Source**: https://4ort.xyz/entity/law-no-4041-of-december-20-1961

## Summary
Law No. 4041 of December 20, 1961, is a Brazilian federal statute enacted to grant tax exemptions, specifically targeting consumption taxes and import taxes. Promulgated by President João Goulart on December 20, 1961, this formal written document serves as a specific legal instrument within the Brazilian legal system to modify fiscal obligations. It remains a recorded piece of legislation accessible via the official Planalto government portal and the LexML Brazil repository.

## Key Facts
- **Full Title:** Lei nº 4041, de 20 de dezembro de 1961.
- **Legal Citation:** Lei nº 4041/1961.
- **Publication Date:** December 20, 1961.
- **Place of Publication:** Brasília, Brazil.
- **Country of Origin:** Brazil (Federative Republic of Brazil).
- **Jurisdiction:** Applies exclusively to the jurisdiction of Brazil.
- **Class/Type:** Statute (a formal written document that creates law).
- **Main Subject:** Tax exemption (specifically "Isenção").
- **Specific Tax Focus:** Consumption Tax ("Imposto De Consumo") and Import Tax ("Imposto De Importação").
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgating Official:** João Goulart (serving as President at the time of promulgation).
- **Language:** Brazilian Portuguese.
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1961-12-20;4041.
- **Official Source URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4041.htm.
- **Wikidata Description:** Brazilian law.
- **Reference Retrieval Dates:** Data retrieved from official sources on January 28, 2021, February 17, 2021, and April 6, 2021.

## FAQs
**What is the primary purpose of Law No. 4041/1961?**
The law was enacted to establish specific tax exemptions within the Brazilian federal system. Its main objective is to relieve fiscal burdens related to consumption taxes and import taxes, as explicitly stated in its subject matter qualifiers.

**Who was responsible for enacting this legislation?**
The statute was approved by the Presidency of the Federative Republic of Brazil and formally promulgated by President João Goulart. The act of promulgation occurred on the same day as the publication date, December 20, 1961.

**Where can the official text of this law be accessed?**
The full text is available online through the official Planalto government portal at the specific URL for laws between 1950 and 1969. Additionally, it is indexed in the LexML Brazil repository under the unique identifier urn:lex:br:federal:lei:1961-12-20;4041.

**Does this law apply to countries other than Brazil?**
No, the statute applies strictly to the jurisdiction of Brazil. It is a federal law created by the Brazilian government and is written in Brazilian Portuguese, reflecting its domestic legal scope.

## Why It Matters
Law No. 4041 of December 1961 is a critical component of Brazil's fiscal history, representing a specific legislative intervention to alter the tax landscape during the presidency of João Goulart. By targeting consumption and import taxes, the law directly influenced economic activity, trade flows, and consumer pricing within the nation during the early 1960s. Its existence as a formal statute ensures that the legal framework for these specific exemptions is documented, accessible, and enforceable, serving as a definitive reference for legal professionals and historians studying Brazilian tax policy. The law's inclusion in major digital repositories like LexML and the Planalto portal underscores its enduring status as a valid part of the country's legal corpus, ensuring transparency and public access to the rules that govern economic transactions.

## Notable For
- **Specific Tax Focus:** Uniquely targets both "Imposto De Consumo" (Consumption Tax) and "Imposto De Importação" (Import Tax) for exemption.
- **Historical Context:** Enacted during the presidency of João Goulart, a pivotal period in Brazilian political history.
- **Digital Preservation:** Fully digitized and accessible via the LexML Brazil system with a persistent URN identifier.
- **Official Citation Standard:** Recognized formally as "Lei nº 4041/1961" in legal citations.
- **Jurisdictional Specificity:** Applies exclusively to the Federative Republic of Brazil.
- **Language of Record:** Authored and published in Brazilian Portuguese.
- **Publication Location:** Officially published in the capital city, Brasília.

## Body

### Legislative Identity and Classification
Law No. 4041 of December 20, 1961, is classified as a **statute**, which is defined as a formal written document that creates law. As a specific instance of a legal term or concept, it functions as the concrete manifestation of statutory law within the Brazilian legal framework. The document is taxonomically a subclass of "written work," "document," and "rule," distinguishing it from abstract legal theories. It was created through the process of legislation and serves as an official record of legal rules enacted by the government. The law is identified in the Wikidata knowledge base with the description "Brazilian law" and is linked to the broader concept of statutes, which encompasses acts, executive orders, and by-laws.

### Enactment and Promulgation Details
The statute was formally approved by the **Presidency of the Federative Republic of Brazil**. The specific act of promulgation was carried out by **João Goulart**, who held the office of President at the time. The legal process culminated on **December 20, 1961**, which serves as both the publication date and the point in time for the determination method of promulgation. The document was published in **Brasília**, the federal capital of Brazil. The language of the work is **Brazilian Portuguese**, ensuring it is accessible to the domestic population and legal practitioners. The legal citation for this text is standardized as **Lei nº 4041/1961**.

### Subject Matter and Fiscal Scope
The primary focus of Law No. 4041 is **tax exemption**, explicitly stated as "Isenção" in the source qualifiers. The legislation specifically addresses two major categories of taxation:
- **Consumption Tax:** Referred to in the source as "Imposto De Consumo."
- **Import Tax:** Referred to in the source as "Imposto De Importação."
By targeting these specific areas, the law aimed to modify the fiscal obligations related to the consumption of goods and the importation of products into the country. This specific subject matter distinguishes it from general administrative laws or other statutes that might focus on criminal, civil, or procedural matters.

### Digital Access and Authority Control
The law is preserved and accessible through several authoritative digital channels and identification systems:
- **LexML Brazil:** The law is assigned the unique URN `urn:lex:br:federal:lei:1961-12-20;4041`, which serves as a persistent identifier for the document within the Brazilian legal metadata ecosystem.
- **Planalto Portal:** The official text is hosted at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4041.htm`, providing direct public access to the full legal text.
- **Wikidata Integration:** The entity is tracked in Wikidata with a specific description and is linked to the broader category of Brazilian laws.
- **Reference Verification:** The data regarding this law has been verified and retrieved from official government sources on multiple dates, including January 28, 2021, February 17, 2021, and April 6, 2021, ensuring the accuracy of the metadata.

### Jurisdictional and Legal Context
This statute applies strictly to the **jurisdiction of Brazil**. It is a federal law, meaning it holds authority across the entire territory of the Federative Republic of Brazil. The law operates within the context of the Brazilian legal system, which is a federal republic with a presidential system. As a statute, it is part of the "statutory law" that governs society, providing the tangible evidence of legal rules that courts, citizens, and administrators must follow. Its status as an official government document implies that, similar to other statutes in jurisdictions like the United States and France, it is likely in the public domain, ensuring unrestrained access to the laws governing the public. The law is a specific example of how the Brazilian government exercises its authority to create, modify, or exempt specific legal norms regarding taxation.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-12-20;4041)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4041&ano=1961&data=20/12/1961&ato=57bk3aU5keVRVT008)