# Law No. 4069-b of June 12, 1962

> Brazilian law

**Wikidata**: [Q105648253](https://www.wikidata.org/wiki/Q105648253)  
**Source**: https://4ort.xyz/entity/law-no-4069-b-of-june-12-1962

## Summary
Law No. 4069-b of June 12, 1962 (Portuguese: Lei nº 4069-b, de 12 de junho de 1962) is a Brazilian federal statute concerning income tax regulations for businesses. Promulgated by President João Goulart, the law addresses tax exemption provisions and was published in Brasília, the federal capital. It remains accessible through Brazil's official legal repositories.

## Key Facts
- **Official Title:** Lei nº 4069-b, de 12 de junho de 1962
- **Legal Citation:** Lei nº 4069-b/1962
- **Classification:** Statute (formal written document that creates law)
- **Country:** Brazil
- **Publication Date:** June 12, 1962
- **Place of Publication:** Brasília, Brazil
- **Language:** Brazilian Portuguese
- **Approved By:** Presidency of the Federative Republic of Brazil (promulgation)
- **Promulgating Authority:** João Goulart (President of Brazil at time of promulgation)
- **Main Subjects:** Income tax (Imposto De Renda), business (Empresa), tax exemption (Isenção)
- **Jurisdiction:** Brazil
- **Lexml Brazil ID:** urn:lex:br:federal:lei:1962-06-12;4069-b
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4069-b.htm
- **Wikimedia Project:** Listed on WikiProject Brazilian Laws

## FAQs

**What is the purpose of Law No. 4069-b?**
The law establishes regulations concerning income tax as applied to businesses, including provisions for tax exemptions. It functions as a formal statutory instrument within Brazilian federal law.

**Who promulgated Law No. 4069-b and when?**
The law was promulgated by the Presidency of the Federative Republic of Brazil under President João Goulart on June 12, 1962. It was published in Brasília on that same date.

**Where can the full text of Law No. 4069-b be accessed?**
The complete text is available through Brazil's official presidential portal at planalto.gov.br and can be referenced via the Lexml Brazil system using its unique identifier urn:lex:br:federal:lei:1962-06-12;4069-b.

**What legal classification does this law hold?**
Law No. 4069-b is classified as a statute, which is a formal written document that creates law. As a federal statute, it applies to all jurisdictions within Brazil and serves as a manifestation of statutory law.

## Why It Matters
Law No. 4069-b of June 12, 1962 represents a specific instrument of Brazilian tax policy during the presidency of João Goulart, a politically turbulent period in Brazil's history. The law's focus on income tax, business regulations, and tax exemptions reflects the economic policy priorities of the early 1960s Brazilian government. As a federal statute, it contributes to the body of statutory law that governs commercial and fiscal activities in Brazil. The law's continued availability through official government channels demonstrates Brazil's commitment to maintaining accessible legal records, ensuring that citizens, businesses, and legal professionals can reference historical legislation. Its inclusion in WikiProject Brazilian Laws further indicates its relevance to ongoing efforts to document and structure Brazilian legal knowledge for digital accessibility.

## Notable For
- **Tax Policy Instrument:** Specifically addresses income tax (Imposto De Renda) as applied to businesses (Empresa)
- **Tax Exemption Provisions:** Contains stated provisions for tax exemptions (Isenção)
- **Goulart Era Legislation:** Promulgated during the presidency of João Goulart, who served from 1961 until the 1964 military coup
- **Federal Scope:** Applies to all jurisdictions within Brazil as a federal statute
- **Digital Accessibility:** Available through multiple official online repositories including the Planalto presidential portal and Lexml Brazil system
- **Structured Legal Documentation:** Assigned persistent identifier (URN) for reliable citation and retrieval in legal databases

## Body

### Legislative Classification and Nature
Law No. 4069-b of June 12, 1962 is formally classified as a **statute**—a formal written document that creates law. Within legal taxonomy, a statute functions as the concrete manifestation of statutory law and serves as an official record of legal rules enacted by governmental authority. Statutes are characterized as subclasses of "written work," "document," and "rule," distinguishing them from broader abstract legal concepts.

As a federal statute of Brazil, Law No. 4069-b was created through the legislative process and resulted in statutory law. It follows the formal requirements for legal instruments in Brazil and carries the force of law within its jurisdictional scope.

### Publication and Promulgation Details
The law was **promulgated** on June 12, 1962, through the Presidency of the Federative Republic of Brazil. The determination method for this law was promulgation, meaning it was formally proclaimed and given legal effect by the executive authority. **João Goulart**, then President of Brazil, served as the promulgating authority.

The **place of publication** was Brasília, which had become Brazil's federal capital on April 22, 1960. The publication in Brasília ensured the law's official status within the federal system and its proper entry into the legal record.

### Subject Matter and Scope
Law No. 4069-b addresses three primary subjects as explicitly stated in its legal documentation:

1. **Income Tax (Imposto De Renda):** The law concerns federal income tax regulations, a core component of Brazil's fiscal policy framework.
2. **Business (Empresa):** The statute applies to business entities, establishing rules relevant to commercial operations.
3. **Tax Exemption (Isenção):** The law includes provisions for tax exemptions, indicating mechanisms for relieving certain entities or activities from tax obligations.

The law **applies to the jurisdiction** of Brazil as a whole, consistent with its status as federal legislation enacted at the national level.

### Language and Legal Citation
The law is written in **Brazilian Portuguese**, the official language of Brazil. Its formal legal citation is **Lei nº 4069-b/1962**, following the standard Brazilian convention of identifying laws by number and year of enactment. The full title in Portuguese is "Lei nº 4069-b, de 12 de junho de 1962" (Law No. 4069-b of June 12, 1962).

### Official Identification and Access
The law is assigned a **Lexml Brazil ID**: `urn:lex:br:federal:lei:1962-06-12;4069-b`. This Uniform Resource Name provides a persistent, unique identifier for the legal document within Brazil's legal information system, enabling reliable citation and retrieval.

The **official text** is accessible at: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4069-b.htm`

This URL is hosted by the Civil Cabinet of the Presidency of the Republic (Casa Civil), which maintains the official repository of Brazilian federal legislation.

### Wikimedia Project Context
Law No. 4069-b is included on the **WikiProject Brazilian Laws** focus list, indicating its relevance to organized efforts to document Brazilian legislation within Wikimedia projects. This inclusion supports structured knowledge organization and accessibility of Brazilian legal materials for public reference and educational purposes.

### Historical and Political Context
The law was enacted during the presidency of **João Goulart** (1961-1964), a period marked by significant political and economic challenges in Brazil. Goulart's administration navigated tensions between progressive and conservative forces, with economic policy—including tax policy—being a central area of debate. Laws enacted during this period, including Law No. 4069-b, reflect the fiscal policy priorities of the early 1960s Brazilian government.

### Jurisdictional Application
As a federal statute, Law No. 4069-b **applies to the jurisdiction of Brazil** in its entirety. This means the law's provisions concerning income tax, business regulations, and tax exemptions were binding across all Brazilian states and territories. Brazil's federal structure means that federal statutes like this one supersede conflicting state or municipal regulations within their subject matter domain.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-06-12;4069-b)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4069-B&ano=1962&data=12/06/1962&ato=5eaUTR61kMVRVT4b3)