# Law No. 4064 of May 19, 1962

> Brazilian law

**Wikidata**: [Q105648202](https://www.wikidata.org/wiki/Q105648202)  
**Source**: https://4ort.xyz/entity/law-no-4064-of-may-19-1962

## Summary
**Law No. 4064 of May 19, 1962** (Lei nº 4064) is a Brazilian statute enacted during the presidency of João Goulart. The legislation specifically exempts the *Companhia Telefonica de Pirapora*, located in the state of Minas Gerais, from paying import and consumption taxes on materials brought into the country.

## Key Facts
- **Official Title:** Lei nº 4064, de 19 de maio de 1962
- **Classification:** Statute (formal written document creating law)
- **Promulgation Date:** May 19, 1962
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Signed By:** João Goulart (President)
- **Jurisdiction:** Brazil
- **Place of Publication:** Brasília
- **Language:** Brazilian Portuguese
- **Primary Subject:** Tax exemption (Imposto de Importação and Imposto de Consumo)
- **Beneficiary:** Companhia Telefonica de Pirapora (Telephone Company of Pirapora)
- **Geographic Focus:** State of Minas Gerais (MG)
- **Legal Citation:** Lei nº 4064/1962
- **LexML URN:** `urn:lex:br:federal:lei:1962-05-19;4064`
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4064.htm
- **Wikimedia Project:** Listed on WikiProject Brazilian Laws

## FAQs
**What specific fiscal benefits does Law No. 4064/1962 provide?**
The law grants a full exemption from Import Tax (*Imposto de Importação*) and Consumption Tax (*Imposto de Consumo*) for materials imported by the *Companhia Telefonica de Pirapora* in Minas Gerais.

**Who authorized and enacted this law?**
The statute was promulgated by the Presidency of the Federative Republic of Brazil, acting under the authority of President João Goulart on May 19, 1962.

**Is Law No. 4064 considered copyrighted?**
No. As a statute and official legal document of Brazil, it is considered an "edict of government" and exists in the public domain, ensuring public accessibility.

## Why It Matters
This statute represents a specific instance of federal intervention in Brazil's economic development during the early 1960s. By waiving federal import and consumption taxes for a specific telecommunications provider in Minas Gerais, the law illustrates the government's strategy to incentivize infrastructure expansion through fiscal exemptions. It serves as a historical record of the legislative priorities of the João Goulart administration prior to the 1964 coup and reflects the broader legal principle that statutes serve as the tangible manifestation of state power and public policy.

## Notable For
- **Targeted Fiscal Incentive:** Specifically names a single corporate entity (*Companhia Telefonica de Pirapora*) as the beneficiary of federal tax relief.
- **Historical Provenance:** Enacted during the presidency of João Goulart, a pivotal figure in Brazilian history whose government preceded the military dictatorship.
- **Legal Transparency:** As a public domain document, it is freely accessible via the official government portal (Planalto) and indexed under the Brazilian Legal Information System (LexML).

## Body

### Legislative Definition and Scope
Law No. 4064 is formally classified as a **statute**, defined as a formal written document that creates law. In the context of Brazilian jurisprudence, it functions as a "legal norm" and is considered a subclass of written work and rule. The legislation applies to the **Federative Republic of Brazil** and was created through the process of legislation, serving as the official record of the state's decision to modify tax liabilities for a specific region and entity.

### Content and Regulatory Provisions
The core function of Law No. 4064 is the administration of **tax exemptions**. The text explicitly addresses:
- **Import Tax (*Imposto de Importação*):** The removal of duties on goods brought into Brazil.
- **Consumption Tax (*Imposto de Consumo*):** The removal of taxes on the consumption of specific goods.
- **Targeted Entity:** The exemption is strictly limited to material imported by the **Companhia Telefonica de Pirapora**.
- **Geographic Jurisdiction:** The beneficiary is located in the **State of Minas Gerais**, a major state in the Southeast region of Brazil.

### Historical and Political Context
The law was promulgated on **May 19, 1962**, in **Brasília** (the federal capital since 1960). It was approved via promulgation by **João Goulart**, who served as President of Brazil from 1961 until the 1964 coup. This legislative act occurred during a period of significant political mobilization in Brazil, roughly two years before the establishment of the military regime. The issuance of such a law demonstrates the executive and legislative mechanisms available to the government at the time to direct economic and infrastructural development.

### Authority and Identification
As an official legal instrument, the law is cataloged within Brazilian and international legal data systems:
- **LexML Brazil ID:** The law is uniquely identified by the Uniform Resource Name `urn:lex:br:federal:lei:1962-05-19;4064`, facilitating its retrieval in legal databases.
- **Official Citation:** It is legally cited as *Lei nº 4064/1962*.
- **Digital Access:** The full text is preserved and made available by the Brazilian government at the Planalto Palace's official website (`www.planalto.gov.br`).

### Nature of the Document
As a statute, Law No. 4064 is distinct from abstract legal theories; it is the concrete manifestation of statutory law. It is a part of the broader "legal act" category and is classified under the **WikiProject Brazilian Laws** on Wikimedia projects, highlighting its relevance to organized knowledge management of Brazilian legal history. Like all statutes in Brazil, it derives from the country's legal tradition, which is based on civil law and heavily influenced by the Portuguese legal system due to Brazil's history as a former Portuguese colony.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-05-19;4064)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4064&ano=1962&data=19/05/1962&ato=f21gXR61kMVRVT1e7)
3. LexML Brasil