# Law No. 4143 of September 21, 1962 > Brazilian law **Wikidata**: [Q105648402](https://www.wikidata.org/wiki/Q105648402) **Source**: https://4ort.xyz/entity/law-no-4143-of-september-21-1962 ## Summary Law No. 4143 of September 21, 1962, is a Brazilian federal statute promulgated by President João Goulart that regulates specific fiscal and tax-related matters. The law primarily addresses the administration of import and consumption taxes, including the granting of tax exemptions, with a particular focus on the state of Rio Grande do Sul. ## Key Facts - **Full Title:** Lei nº 4143, de 21 de setembro de 1962 - **Legal Citation:** Lei nº 4143/1962 - **Date of Promulgation:** September 21, 1962 - **Approving Authority:** Presidency of the Federative Republic of Brazil (signed by João Goulart) - **Jurisdiction:** Brazil - **Place of Publication:** Brasília - **Language:** Brazilian Portuguese - **Primary Subjects:** Import tax (*Imposto De Importação*), Consumption tax (*Imposto De Consumo*), and Tax exemption (*Isenção*) - **Geographic Subject:** State of Rio Grande do Sul (*Estado Do Rio Grande Do Sul*) - **Classification:** Statute (formal written document that creates law) - **LexML Brazil ID:** `urn:lex:br:federal:lei:1962-09-21;4143` - **Official Source:** Available via the Presidency's legislative portal at planalto.gov.br - **Project Affiliation:** WikiProject Brazilian Laws ## FAQs **Who was responsible for the approval of Law No. 4143?** The law was approved and promulgated by the Presidency of the Federative Republic of Brazil. It was signed into effect by President João Goulart on September 21, 1962. **What are the main legal topics addressed by this statute?** This statute focuses on fiscal regulation, specifically concerning import taxes and consumption taxes. It also details provisions for tax exemptions and contains specific references to the state of Rio Grande do Sul. **Where can the official text of Law No. 4143 be accessed?** The full text is maintained by the Brazilian government and is available online through the official Planalto website. It is also indexed in the LexML Brazil system under the identifier `urn:lex:br:federal:lei:1962-09-21;4143`. **What is the legal classification of this document?** Law No. 4143 is classified as a statute, which is a formal written document that creates law. As a manifestation of statutory law, it is considered a subclass of "written work" and "rule" within legal knowledge systems. ## Why It Matters Law No. 4143 represents a significant legislative act during the presidency of João Goulart, a pivotal era in Brazilian political history preceding the 1964 military coup. By codifying rules for import and consumption taxes, the law played a direct role in the economic and fiscal administration of the country during the early 1960s. Its specific focus on tax exemptions and the state of Rio Grande do Sul illustrates the federal government's use of statutory instruments to manage regional economic interests and international trade. Furthermore, as an official legal document, it resides in the public domain, ensuring that the rules governing Brazilian citizens and commerce remain transparent and accessible for historical and legal analysis. ## Notable For - **Presidential Promulgation:** Signed by João Goulart, whose administration is a major focus of Brazilian political history. - **Fiscal Regulation:** Specifically targets the intersection of international trade (import tax) and domestic commerce (consumption tax). - **Regional Focus:** Explicitly identifies Rio Grande do Sul as a primary subject of its provisions. - **Standardized Indexing:** Part of the LexML Brazil framework, which provides a uniform URN for Brazilian legislative acts. - **Public Domain Status:** As a statute, it is exempt from copyright restrictions under the "edict of government doctrine," ensuring free public access. ## Body ### Legal Classification and Context Law No. 4143 of September 21, 1962, is categorized as a **statute**, a formal written document that serves as the manifestation of statutory law. In legal taxonomy, it is a subclass of "written work," "document," and "rule." Statutes like Law No. 4143 are created through the process of legislation and are preceded by draft laws. This specific law is part of a broader class of legal instruments that includes acts, executive orders, and by-laws. As a statute, Law No. 4143 is notable for its public domain status. Following the "edict of government doctrine" observed in various jurisdictions, official legal documents—including legislative enactments and administrative rulings—are not subject to copyright. This ensures that the laws of Brazil are freely accessible to the public they govern. ### Historical and Geographic Setting The law was promulgated in **Brasília**, which had become the capital of Brazil only two years prior, on April 22, 1960. At the time of the law's signing, Brazil was a federal republic under the leadership of President **João Goulart**. This period was characterized by significant political development, occurring between the country's return to democracy after earlier military influence and the subsequent military rule that began in 1964. The jurisdiction of the law is the **Federative Republic of Brazil**, the largest country in South America. While it is a federal law, its subject matter specifically highlights the **State of Rio Grande do Sul**, indicating a regional application or specific fiscal relevance to that southern state. ### Subject Matter and Fiscal Scope The primary focus of Law No. 4143 is the regulation of taxes and exemptions. The document specifically addresses: * **Import Tax (*Imposto De Importação*):** Duties levied on goods brought into Brazil from foreign jurisdictions. * **Consumption Tax (*Imposto De Consumo*):** Taxes applied to the domestic consumption of goods and services. * **Tax Exemptions (*Isenção*):** Specific legal provisions that release certain entities or goods from the obligation to pay the aforementioned taxes. ### Technical Specifications and Identifiers Law No. 4143 is indexed across several global and national authority systems: * **LexML Brazil:** It is identified by the URN `urn:lex:br:federal:lei:1962-09-21;4143`. * **Language:** The official language of the work is Brazilian Portuguese. * **Digital Access:** The work is available at the official government URL: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4143.htm`. * **Library Classification:** As a statute, the entity type is associated with Dewey Decimal codes 342.057 and 348.02, and Library of Congress Authority ID `sh85127611`. * **Ontology:** In web structured data, the class of "statute" to which this law belongs is equivalent to `https://schema.org/Legislation`. ### Institutional Framework The law is a product of the Brazilian legislative system, which includes the National Congress (composed of the Federal Senate and the Chamber of Deputies). Its enforcement and interpretation fall under the broader Brazilian legal system, headed by the Supreme Federal Court (STF). The law is currently tracked by **WikiProject Brazilian Laws**, a project dedicated to the organization and documentation of Brazil's statutory history. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-09-21;4143) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4143&ano=1962&data=21/09/1962&ato=4a0Uza61kMVRVTdd6)