# Law No. 4105 of July 23, 1962

> Brazilian law

**Wikidata**: [Q105648236](https://www.wikidata.org/wiki/Q105648236)  
**Source**: https://4ort.xyz/entity/law-no-4105-of-july-23-1962

## Summary
**Law No. 4105 of July 23, 1962** (Lei nº 4.105/1962) is a Brazilian statute enacted during the presidency of João Goulart. Officially promulgated in Brasília, this legal instrument addresses fiscal regulations, specifically focusing on import taxes, consumption taxes, and tax exemptions within the context of the state of Pernambuco and its municipalities. It serves as a formal manifestation of statutory law applicable to the Federative Republic of Brazil.

## Key Facts
- **Official Title:** Lei nº 4.105, de 23 de julho de 1962
- **Classification:** Instance of a Statute (formal written document creating law)
- **Promulgation Date:** July 23, 1962
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Signed By:** João Goulart
- **Place of Publication:** Brasília, Brazil
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Primary Subjects:** Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo), Tax Exemption (Isenção)
- **Geographic Scope:** Mentions the State of Pernambuco (PE) and Municipalities (Município)
- **Legal Citation:** Lei nº 4105/1962
- **Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1962-07-23;4105`
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4105.htm`
- **Project Affiliation:** On focus list of WikiProject Brazilian Laws

## FAQs
**What type of legal instrument is Law No. 4105?**
It is classified as a statute, which is a formal written document enacted to create law. In the context of legal ontologies, it is equivalent to the `https://schema.org/Legislation` class and functions as a manifestation of statutory law.

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

**What are the main topics covered by this law?**
The law focuses on fiscal matters, specifically addressing "Imposto De Importação" (Import Tax) and "Imposto De Consumo" (Consumption Tax). It also addresses "Isenção" (Tax Exemption) and references specific applications regarding the State of Pernambuco and Municipalities.

**Where is the official text of the law accessible?**
The full text is accessible online via the Brazilian government's official portal at the Planalto website (`https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4105.htm`) and is identified by the LexML Brazil ID.

## Why It Matters
Law No. 4105 of July 23, 1962, represents a specific exercise of legislative authority in Brazil during the early 1960s. As a statute, it serves as a primary source of statutory law, documenting the government's fiscal policies regarding importation and consumption at that time. Its relevance lies in its function as the concrete, written evidence of legal rules that governed economic activities—specifically taxation and exemptions—within Brazilian jurisdiction. By formally defining tax obligations and exemptions for entities such as those in Pernambuco, the law provides legal certainty and historical insight into the regulatory environment of the João Goulart administration.

## Notable For
- **Fiscal Regulation:** Specifically targets import and consumption taxes, key components of Brazil's economic policy.
- **Regional Specificity:** Explicitly cites the State of Pernambuco (PE) and Municipalities, indicating targeted application of tax exemptions.
- **Executive Enactment:** Directly promulgated by President João Goulart, linking it to a significant period in Brazilian political history.
- **Standardized Identification:** Utilizes the LexML framework (`urn:lex:br:federal:lei:1962-07-23;4105`) for unique legal identification.
- **Open Access:** Like all statutes in Brazil, it is an official legal document accessible to the public, ensuring transparency in the rule of law.

## Body

### Definition and Legal Classification
Law No. 4105 is an instance of a **statute**, a formal written document intended to create law. As a legal concept, it falls under the classification of a "legal term or legal concept" and is a subclass of "written work," "document," and "rule." Statutes serve as the manifestation of statutory law and are composed of legal norms. In structured data contexts, this entity is equivalent to the `https://schema.org/Legislation` class.

### Enactment and Authority
The law was officially promulgated on **July 23, 1962**. The authority behind the enactment is the **Presidency of the Federative Republic of Brazil**, exercised at the time by **João Goulart**. The place of publication was **Brasília**, the federal capital of Brazil. This legislative act was created through the process of legislation, following the drafting of "draft laws," and resulted in statutory law. The legal citation for reference is **Lei nº 4105/1962**.

### Subject Matter and Scope
The content of Law No. 4105 centers on fiscal policy and administrative jurisdiction. Its primary subjects include:
- **Import Tax (Imposto De Importação):** Duties levied on goods brought into the country.
- **Consumption Tax (Imposto De Consumo):** Taxes applied to the consumption of goods.
- **Tax Exemption (Isenção):** Provisions for relieving specific entities or goods from these taxes.
- **Geographic Entities:** The text specifically references the **State of Pernambuco** and **Municipalities** (Município), suggesting the law contains provisions specific to these administrative divisions.

### Jurisdiction and Context
The law applies to the jurisdiction of **Brazil**, a country in South America officially known as the Federative Republic of Brazil. At the time of this law's enactment in 1962, Brazil was operating under a presidential system with Brasília as its capital (since 1960). The official language of the legal text is **Brazilian Portuguese**.

### Accessibility and Identifiers
The text of Law No. 4105 is available in the public domain as an official government document. It can be accessed via the official government website at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4105.htm`.

Key identifiers for this legal entity include:
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1962-07-23;4105`
- **Wikidata Description:** Brazilian law
- **WikiProject:** It is listed on the focus list of **WikiProject Brazilian Laws**, indicating its relevance within organized knowledge curation projects.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-07-23;4105)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4105&ano=1962&data=23/07/1962&ato=b8ccXW61kMVRVT872)