# Law No. 4111 of July 31, 1962

> Brazilian law

**Wikidata**: [Q105648266](https://www.wikidata.org/wiki/Q105648266)  
**Source**: https://4ort.xyz/entity/law-no-4111-of-july-31-1962

## Summary
Law No. 4111 of July 31, 1962, is a Brazilian federal statute enacted to grant specific tax exemptions to Telefones Bahia S.A. - TEBASA regarding the importation of telephone equipment. Approved by the Presidency of the Federative Republic of Brazil under President João Goulart, the law exempts the company from both import taxes and consumption taxes. This legislative act serves as a formal written document creating law, published in Brasília and applicable throughout the jurisdiction of Brazil.

## Key Facts
- **Official Title:** Lei nº 4111, de 31 de julho de 1962.
- **Date of Publication:** July 31, 1962.
- **Jurisdiction:** Brazil (Federative Republic of Brazil).
- **Classification:** Instance of a statute (formal written document that creates law).
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgation:** Promulgated by João Goulart on July 31, 1962.
- **Primary Subject:** Tax exemption for Telefones Bahia S.A. (TEBASA).
- **Specific Tax Exemptions:** Exemption from Import Tax (Imposto de Importação) and Consumption Tax (Imposto de Consumo).
- **Geographic Focus:** State of Bahia (Estado Da Bahia).
- **Place of Publication:** Brasília.
- **Language:** Brazilian Portuguese.
- **Legal Citation:** Lei nº 4111/1962.
- **LexML Identifier:** `urn:lex:br:federal:lei:1962-07-31;4111`.
- **Official Source URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4111.htm.
- **Project Inclusion:** Listed on the focus list of WikiProject Brazilian Laws.

## FAQs
**What is the main purpose of Law No. 4111/1962?**
The primary purpose of this law is to provide tax relief to a specific private entity, Telefones Bahia S.A. (TEBASA). It grants exemptions from federal import and consumption taxes for telephone equipment imported by the company to support its operations.

**Who enacted this law and when?**
The law was enacted on July 31, 1962, by the Presidency of the Federative Republic of Brazil. It was promulgated by President João Goulart, serving as an official executive and legislative action of that year.

**Where does this law apply?**
Law No. 4111 applies to the entire jurisdiction of Brazil. While it specifically benefits a company operating in the state of Bahia, it is a federal statute published in the nation's capital, Brasília, and holds legal authority across the country.

**Is this law copyrighted or publicly accessible?**
As a statute, Law No. 4111 is a formal written legal document and is generally considered to be in the public domain under the edict of government doctrine. It is freely accessible to the public via official government repositories, ensuring citizens can access the laws governing them.

**What specific taxes are waived under this legislation?**
The legislation explicitly waives the "Imposto de Importação" (Import Tax) and the "Imposto de Consumo" (Consumption Tax). These exemptions apply specifically to telephone equipment imported by Telefones Bahia S.A.

## Why It Matters
Law No. 4111 matters as a historical example of the Brazilian federal government using specific fiscal policy instruments to stimulate infrastructure development in the telecommunications sector. By exempting Telefones Bahia S.A. from significant import and consumption taxes, the law directly reduced the cost of acquiring necessary telephone equipment, thereby facilitating the expansion of communication networks in the state of Bahia during the early 1960s. This highlights the role of government intervention in supporting essential services through targeted corporate tax incentives. Furthermore, as a statute, it represents the tangible, written manifestation of statutory law—a "formal written document" that creates enforceable legal rules. Its preservation in public databases like the Presidency's website and the LexML system ensures transparency and maintains the legal record of Brazil's economic history. Being in the public domain, the law ensures that the legal mandates governing corporate tax obligations remain accessible to the citizens and entities they affect.

## Notable For
- **Corporate Specificity:** Notable for being a federal law targeted at a single corporate entity, Telefones Bahia S.A. (TEBASA).
- **Dual Tax Exemption:** Uniquely exempts the beneficiary from two distinct tax categories: Import Tax and Consumption Tax.
- **Promulgation Context:** Enacted during the presidency of João Goulart, reflecting the economic and political climate of Brazil in 1962.
- **Structured Legal Identification:** Possesses a standardized LexML ID (`urn:lex:br:federal:lei:1962-07-31;4111`), linking it to the broader Brazilian legal knowledge graph.
- **Regional Development Focus:** Highlights the intersection of federal legislation and regional infrastructure needs in the state of Bahia and its municipalities.

## Body

### Legal Definition and Classification
Law No. 4111 of July 31, 1962, is classified fundamentally as a **statute**. In legal taxonomy, a statute is defined as a formal written document that creates law, serving as the concrete manifestation of statutory law. As a subclass of "written work" and "document," this law functions as an official record of a legal rule enacted by the government. It is distinct from abstract legal concepts, serving instead as the tangible instrument through which legislation is applied. Following the "edict of government doctrine," this legal document is considered to be in the public domain, ensuring that the text is not subject to copyright and remains freely accessible to the public.

### Enactment and Executive Authority
The enactment of this law is attributed to the **Presidency of the Federative Republic of Brazil**. The determination method for its approval was **promulgation**, occurring on the specific date of **July 31, 1962**. The executive authority responsible for this promulgation was **João Goulart**, who served as the President of Brazil at the time. The law carries the official citation **Lei nº 4111/1962** and is also referred to by its full alias, **Lei nº 4111, de 31 de julho de 1962**. This places the law within the specific historical context of the Goulart administration, a period marked by significant legislative activity preceding the political instability of the mid-1960s.

### Tax Provisions and Beneficiaries
The substantive content of Law No. 4111 revolves around specific tax relief measures. The main subjects of the law include **import tax** (specifically cited as "Imposto De Importação") and **consumption tax** (cited as "Imposto De Consumo"). The law establishes a **tax exemption** (Isenção) for the entity **Telefones Bahia S.A. - TEBASA**. Specifically, this exemption covers "equipamento telefonico" (telephone equipment) imported by the company. By removing the financial burden of these federal taxes, the statute aimed to lower the barriers for the company to upgrade or expand its telecommunications infrastructure.

### Geographic and Jurisdictional Context
While the beneficiary is based in the state of **Bahia** (cited in the text as "Estado Da Bahia"), the law applies to the **jurisdiction of Brazil** as a whole. It was published in **Brasília**, the federal capital and seat of government, which serves as the place of publication for this federal statute. The text also references the **municipality** ("Municipio"), indicating the relevance of the law to local administrative divisions where the telecommunications infrastructure was to be deployed. The official language of the work is **Brazilian Portuguese**, adhering to the linguistic standards of the Brazilian legal system.

### Documentation and Accessibility
Law No. 4111 is integrated into Brazil's structured legal data systems. It is assigned a unique **LexML Brazil ID**: `urn:lex:br:federal:lei:1962-07-31;4111`. The official text is available online through the Presidency of the Republic's portal at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4111.htm`. Additionally, the law is tracked within the **WikiProject Brazilian Laws** on Wikimedia projects, indicating its relevance to collaborative efforts documenting Brazilian legislation. These identifiers and digital availabilities ensure that the statute remains a permanent and retrievable part of the legal record.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-07-31;4111)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4111&ano=1962&data=31/07/1962&ato=0b1ITW61kMVRVT6da)
3. LexML Brasil