# Law No. 4104-a of July 23, 1962

> Brazilian law

**Wikidata**: [Q105648234](https://www.wikidata.org/wiki/Q105648234)  
**Source**: https://4ort.xyz/entity/law-no-4104-a-of-july-23-1962

## Summary
**Law No. 4104-a of July 23, 1962** (Portuguese: Lei nº 4104-a, de 23 de julho de 1962) is a Brazilian federal statute concerning tax regulations. Promulgated by President João Goulart and published in Brasília, the law addresses import taxes, consumption taxes, and tax exemptions, with specific provisions related to the state of Goiás and its municipalities.

## Key Facts
- **Official Title:** Lei nº 4104-a, de 23 de julho de 1962
- **Legal Citation:** Lei nº 4104-a/1962
- **Classification:** Statute (formal written document that creates law)
- **Jurisdiction:** Brazil (Federative Republic of Brazil)
- **Language:** Brazilian Portuguese
- **Publication Date:** July 23, 1962
- **Place of Publication:** Brasília (federal capital of Brazil)
- **Approved By:** Presidency of the Federative Republic of Brazil
- **Promulgated By:** João Goulart (President of Brazil)
- **Promulgation Method:** Promulgation
- **LexML Brazil ID:** urn:lex:br:federal:lei:1962-07-23;4104-a
- **Primary Subjects:** Import tax (Imposto De Importação), Consumption tax (Imposto De Consumo), Tax exemption (Isenção)
- **Geographic Scope:** Goiás state (Estado De Goias) and municipalities (Municipio)
- **Official Source URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4104-a.htm
- **WikiProject Affiliation:** WikiProject Brazilian Laws

## FAQs

**What is the purpose of Law No. 4104-a?**
The law establishes regulations concerning import taxes, consumption taxes, and tax exemptions in Brazil, with specific provisions applicable to the state of Goiás and its municipalities.

**Who approved and promulgated this law?**
The law was approved by the Presidency of the Federative Republic of Brazil and promulgated by President João Goulart on July 23, 1962.

**Where can the full text of this law be accessed?**
The official text is available through the Brazilian government's Planalto Palace website at the Civil House legal archive (ccivil_03) under the 1950-1969 legislation collection.

**What type of legal instrument is this?**
Law No. 4104-a is classified as a statute—a formal written document that creates law. Statutes function as manifestations of statutory law and contain legal norms as their component parts.

**What is the LexML identifier for this law?**
The law carries the LexML Brazil identifier `urn:lex:br:federal:lei:1962-07-23;4104-a`, which serves as a standardized reference in Brazil's legal documentation system.

## Why It Matters
Law No. 4104-a of July 23, 1962 represents a specific legislative intervention in Brazil's tax framework during the presidency of João Goulart. As a federal statute addressing import and consumption taxation with particular attention to Goiás and its municipalities, the law exemplifies how Brazil's central government structured fiscal policy to address regional economic conditions. Tax exemptions codified in such statutes directly influence investment patterns, consumer prices, and municipal revenue streams. The law's publication in Brasília—then a recently inaugurated capital (established 1960)—situates it within the early legal architecture of Brazil's federal administration in its new center.

The statute also illustrates the broader function of statutory law: as a formal written document, it serves as the concrete manifestation of legal norms that govern commercial and fiscal activities. Statutes like this one are foundational to the operation of government authority, providing the documented rules that courts, citizens, and administrators must reference.

## Notable For
- **Tax Policy Focus:** Specifically addresses import taxes (Imposto De Importação) and consumption taxes (Imposto De Consumo), two critical revenue mechanisms for federal and subnational governance in Brazil
- **Regional Specificity:** Contains provisions explicitly concerning the state of Goiás (Estado De Goias) and its municipalities, demonstrating targeted legislative application
- **Presidential Promulgation:** One of numerous statutes promulgated by President João Goulart during his tenure (1961–1964) before the military coup
- **LexML Integration:** Assigned a standardized LexML Brazil identifier, reflecting Brazil's systematic approach to legal document cataloging and digital accessibility
- **WikiProject Documentation:** Recognized within WikiProject Brazilian Laws, indicating scholarly and encyclopedic interest in systematic documentation of Brazilian legislation
- **Historical Context:** Enacted during a politically turbulent period in Brazilian history, approximately two years before the 1964 military coup that removed Goulart from power

## Body

### Legal Classification and Nature

Law No. 4104-a of July 23, 1962 is classified as a **statute** (formal written document that creates law). Statutes function as the physical or formal expression of legal rules, containing legal norms as their constituent parts. As a manifestation of statutory law, this document represents the official record of legal rules enacted by Brazil's federal government. Statutes are created through legislation and serve as definitive reference points for courts, citizens, and administrators.

The law operates within the broader Brazilian legal system as a federal statute, meaning it applies to the entire Federative Republic of Brazil rather than being limited to a specific state or municipal jurisdiction—though its content includes particular provisions for Goiás.

### Promulgation and Authority

The statute was approved by the **Presidency of the Federative Republic of Brazil** and promulgated by **João Goulart** on July 23, 1962. The promulgation method—formal proclamation giving legal force to the legislation—represents the final step in the legislative process that transforms a bill into binding law.

João Goulart served as President of Brazil from 1961 until the military coup of 1964. His presidency was characterized by significant political tensions, including debates over land reform, foreign investment, and relations with both Western and communist bloc nations. Legislation promulgated during this period reflects the economic and political priorities of his administration.

### Subject Matter and Scope

The law addresses multiple interrelated fiscal and administrative subjects:

- **Import Tax (Imposto De Importação):** A federal tax levied on goods brought into Brazil from foreign countries. Import taxes serve both revenue-generating and protectionist functions, influencing the relative cost of domestic versus foreign products.

- **Consumption Tax (Imposto De Consumo):** A tax imposed on the consumption of goods and services, affecting consumer prices and government revenue at various levels.

- **Tax Exemption (Isenção):** The law includes provisions for tax exemptions—legal mechanisms that relieve specific entities, products, or activities from tax obligations that would otherwise apply. Exemptions are commonly used to stimulate economic activity, support specific industries, or provide relief to particular geographic regions.

- **State of Goiás (Estado De Goias):** One of Brazil's 26 states, Goiás is located in the Center-West region of the country. The law's specific mention of Goiás indicates targeted provisions applicable to this jurisdiction.

- **Municipalities (Municipio):** Brazilian municipalities are local administrative divisions with governing authority. The law references municipalities in the context of its tax provisions, suggesting implications for local government administration within Goiás.

### Publication and Accessibility

The statute was published on **July 23, 1962** in **Brasília**, Brazil's federal capital. Brasília had been inaugurated as the capital only two years earlier, on April 22, 1960, replacing Rio de Janeiro. The law's publication in Brasília reflects the functioning of the new federal administrative center.

The official text is accessible through multiple digital channels:

- **Planalto Palace Website:** The Civil House (Casa Civil) maintains the official text at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4104-a.htm` as part of its collection of laws from the 1950-1969 period.

- **LexML Brazil:** The law is assigned the identifier `urn:lex:br:federal:lei:1962-07-23;4104-a` within Brazil's LexML system—a standardized framework for identifying and exchanging legal documents.

### Jurisdiction and Language

The statute **applies to the jurisdiction of Brazil** as a whole, consistent with its classification as federal legislation. The language of the document is **Brazilian Portuguese**, the official language of Brazil and the variant of Portuguese used in all official government documents, legal proceedings, and legislative texts.

### Reference and Documentation

Law No. 4104-a is documented within **WikiProject Brazilian Laws**, an organized effort to systematically catalog and describe Brazilian legislation in encyclopedic and knowledge-base contexts. This affiliation indicates ongoing interest in preserving accessible information about Brazil's legal history and making it available for research, education, and public reference.

The law's legal citation format—**Lei nº 4104-a/1962**—follows Brazilian convention, combining the law number, suffix (indicating this is a variant or annex law), and year of enactment to create a unique identifier within the Brazilian legal corpus.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-07-23;4104-a)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4104-A&ano=1962&data=23/07/1962&ato=8b6UTV61kMVRVT21c)