# Law No. 4060 of May 8, 1962

> Brazilian law

**Wikidata**: [Q105648187](https://www.wikidata.org/wiki/Q105648187)  
**Source**: https://4ort.xyz/entity/law-no-4060-of-may-8-1962

## Summary
Law No. 4060 of May 8, 1962 is a Brazilian statute that exempts simple and compound fertilizers intended for agricultural activities from the Consumption Tax (*Imposto de Consumo*). Approved by the Presidency of the Federative Republic of Brazil under President João Goulart, this formal written document serves as a manifestation of statutory law within the Brazilian jurisdiction.

## Key Facts
- **Official Title:** Lei nº 4060, de 8 de maio de 1962
- **Date of Enactment:** May 8, 1962
- **Jurisdiction:** Brazil (Federative Republic of Brazil)
- **Legal Classification:** Statute (formal written document that creates law)
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Promulgation:** João Goulart (on May 8, 1962)
- **Main Subject:** Tax exemption and Consumption Tax (*Imposto de Consumo*)
- **Core Provision:** Exempts simple and compound fertilizers destined for agricultural activities from the Consumption Tax
- **Language:** Brazilian Portuguese
- **Place of Publication:** Brasília
- **Legal Citation:** Lei nº 4060/1962
- **LexML ID:** urn:lex:br:federal:lei:1962-05-08;4060
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4060.htm
- **WikiProject:** WikiProject Brazilian Laws
- **Copyright Status:** Public domain (as an official edict of government)

## FAQs
**What specific tax exemption does Law No. 4060/1962 provide?**
This law exempts simple and compound fertilizers that are intended for use in agricultural activities from the Consumption Tax (*Imposto de Consumo*).

**Who enacted Law No. 4060 of May 8, 1962?**
The law was approved by the Presidency of the Federative Republic of Brazil, with promulgation executed by President João Goulart on May 8, 1962.

**Where can the official text of this law be found?**
The official work is available at the URL provided by the Brazilian Presidency (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4060.htm) and is identified by the LexML ID `urn:lex:br:federal:lei:1962-05-08;4060`.

**In what language and location was this law published?**
The law is written in Brazilian Portuguese and was published in Brasília, the capital of Brazil.

**Is this law copyrighted?**
No, as a statute and official edict of government, Law No. 4060/1962 is in the public domain, ensuring unrestrained public access to the legal text.

## Why It Matters
Law No. 4060/1962 is significant because it represents a direct fiscal policy intervention by the Brazilian government to support the agricultural sector. By exempting fertilizers—critical inputs for farming—from the Consumption Tax, the law aimed to reduce operational costs for agricultural producers. This is particularly relevant given Brazil's status as a global agricultural powerhouse and a major producer of commodities like sugarcane, coffee, and soybeans. As a statute, it also serves as a tangible example of the "edict of government doctrine," remaining in the public domain to ensure that the laws governing agricultural production are accessible to all citizens and stakeholders.

## Notable For
- **Agricultural Fiscal Policy:** Specifically targets the exemption of fertilizers from consumption taxes to aid agricultural activities.
- **Presidential Context:** Enacted during the presidency of João Goulart, a period of significant political activity in Brazil.
- **Standardization:** Formally cataloged in the LexML system with a specific URN (`urn:lex:br:federal:lei:1962-05-08;4060`) for legal interoperability.
- **Legal Classification:** Recognized as an instance of a "statute," the foundational legal concept for formal written documents creating law.
- **WikiProject Inclusion:** Included in the scope of WikiProject Brazilian Laws, highlighting its importance in the corpus of Brazilian legislation.

## Body

### Legal Nature and Classification
Law No. 4060 of May 8, 1962 is classified as a **statute**, which is defined as a formal written document that creates law. As a subclass of "written work" and "document," it functions as the concrete manifestation of statutory law. Like other statutes, it is composed of legal norms and serves as the official record of legal rules enacted by the government. Under the "edict of government doctrine," this document is in the public domain, meaning it is not subject to copyright restrictions. This ensures that the text is freely owned by the public, reinforcing principles of open government and the rule of law. It is equivalent to the `https://schema.org/Legislation` class in structured data contexts.

### Legislative Enactment and Authority
The law was enacted through the legislative process and formally approved by the **Presidency of the Federative Republic of Brazil**. The specific determination method used was **promulgation**, which occurred on May 8, 1962. The promulgation was carried out by **João Goulart**, who served as the President of Brazil at that time. The law's publication date is recorded as May 8, 1962, placing it within the context of the early 1960s in Brazil, prior to the military coup that occurred later in the decade (1964).

### Substantive Content and Scope
The primary subject matter of Law No. 4060/1962 revolves around **tax exemption** and the **Consumption Tax** (*Imposto de Consumo*). The law digest explicitly states: *"ISENTA DO IMPOSTO DE CONSUMO OS FERTILIZANTES SIMPLES E COMPOSTOS DESTINADOS A APLICAÇÃO EM ATIVIDADES AGRICOLAS"* (Exempts from the Consumption Tax simple and compound fertilizers intended for application in agricultural activities). This legislative act addresses the economic burden of taxes on agricultural inputs, specifically targeting fertilizers that are essential for crop production.

### Jurisdictional Context
This statute applies to the jurisdiction of **Brazil**, the largest country in South America and the fifth-largest nation in the world by area. Brazil is a federal republic with a presidential system, and its legal system operates under the Constitution of Brazil (promulgated in 1988, though this law predates it). The law is applicable nationwide, covering the country's vast territory, which spans approximately 8.5 million km² and includes diverse biomes such as the Amazon rainforest and the Cerrado savanna.

### Geographic and Linguistic Scope
The place of publication for this law is **Brasília**, the capital of Brazil since April 22, 1960. Brasília serves as the seat of the federal government, housing the National Congress and the executive branch. The language of the work or name is **Brazilian Portuguese**, which is the official and most widely spoken language in Brazil. The use of Brazilian Portuguese aligns with the country's linguistic heritage, where Portuguese is the bridge language connecting Brazil to other Lusophone nations.

### Identification and Access
The law is identified by several standardized codes and identifiers that facilitate its retrieval and citation in legal databases:
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1962-05-08;4060`
- **Legal Citation:** Lei nº 4060/1962
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4060.htm

These identifiers are part of a broader system of authority control and library classification used to manage legal documents. The law is also tracked within the scope of **WikiProject Brazilian Laws** on Wikimedia projects, indicating its relevance to collaborative documentation of Brazilian legislation.

### Economic and Agricultural Relevance
While the law itself is a statutory instrument, its content is deeply connected to Brazil's economic reality. Brazil is a major global agricultural producer, leading the world in the production of sugarcane, coffee, soybeans, and orange juice. By exempting fertilizers from consumption tax, Law No. 4060/1962 directly impacts the cost structure of the agricultural sector, which is a critical component of the Brazilian economy. The country's economy, the largest in Latin America, relies heavily on these commodities for export and domestic stability, making fiscal incentives on agricultural inputs a significant area of legislative focus.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-05-08;4060)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4060&ano=1962&data=08/05/1962&ato=ef8MTQ61kMVRVTdc8)
3. LexML Brasil