# Law No. 4153 of November 28, 1962

> Brazilian law

**Wikidata**: [Q105648396](https://www.wikidata.org/wiki/Q105648396)  
**Source**: https://4ort.xyz/entity/law-no-4153-of-november-28-1962

## Summary
Law No. 4153 of November 28, 1962, is a Brazilian statute enacted to amend the legislation governing the *Imposto de Consumo* (Consumption Tax) and introduce related provisions. Promulgated during the presidency of João Goulart, it represents a key modification to Brazil’s tax framework during the early 1960s. The law remains a formal part of Brazil’s statutory law, documented in the country’s legal registry under LexML ID `urn:lex:br:federal:lei:1962-11-28;4153`.

## Key Facts
- **Enactment Date:** November 28, 1962.  
- **Jurisdiction:** Federative Republic of Brazil.  
- **Promulgation:** Approved by President João Goulart.  
- **Primary Subject:** Alteration of the *Imposto de Consumo* (Consumption Tax) legislation.  
- **Legal Citation:** Lei nº 4153/1962.  
- **Publication:** Issued in Brasília, with the full text available at [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4153.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4153.htm).  
- **Language:** Written in Brazilian Portuguese.  
- **LexML Identifier:** `urn:lex:br:federal:lei:1962-11-28;4153`.  
- **Focus Area:** Tax law reform and fiscal policy adjustment.  

## FAQs
**What is the primary purpose of Law No. 4153 of 1962?**  
This law aimed to amend Brazil’s *Imposto de Consumo* (Consumption Tax) framework, reflecting adjustments to fiscal policy during the early 1960s.  

**Who authorized the enactment of this law?**  
It was promulgated by President João Goulart, who served as the head of state under Brazil’s parliamentary system at the time.  

**Where does this law apply?**  
The statute applies exclusively to the Federative Republic of Brazil, governing federal tax regulations within its jurisdiction.  

**How is this law cited in legal documents?**  
It is formally referenced as **Lei nº 4153/1962**, with its full text archived in Brazil’s official legal database.  

**Why is this law notable in Brazil’s legislative history?**  
It represents a targeted amendment to consumption tax legislation, reflecting broader economic reforms during a period of political transition in Brazil.  

## Why It Matters
Law No. 4153 of 1962 is significant as it underscores Brazil’s efforts to refine its tax system during a critical juncture in the country’s political and economic history. Enacted shortly before the 1964 military coup, the law reflects the legislative priorities of João Goulart’s administration, which sought to address fiscal challenges amid social and political unrest. By amending the *Imposto de Consumo*, the statute influenced revenue collection mechanisms and economic policy, contributing to the evolution of Brazil’s tax code. Its enduring presence in the legal registry ensures its role as a reference point for subsequent tax reforms and scholarly analysis of Brazilian fiscal legislation.

## Notable For
- **Targeted Tax Reform:** Specific focus on modifying the *Imposto de Consumo*, a key component of Brazil’s mid-20th-century fiscal framework.  
- **Political Context:** Enacted during the tumultuous final years of Brazil’s Second Republic (1946–1964), preceding the military dictatorship.  
- **Presidential Legacy:** Associated with President João Goulart, whose tenure was marked by controversial policies and eventual overthrow.  
- **Legal Documentation:** Exemplifies Brazil’s structured legislative process, with formal promulgation and archival in national repositories.  

## Body

### Historical and Legislative Context
Law No. 4153 was enacted on November 28, 1962, during a period of significant political instability in Brazil. The early 1960s saw heightened tensions between civilian governments and the military, culminating in the 1964 coup that established a dictatorship lasting until 1985. This law was one of several fiscal adjustments made under President João Goulart, who governed amid economic challenges, including inflation and social inequality. The statute’s focus on the *Imposto de Consumo* highlights efforts to stabilize public finances through tax policy, a recurring theme in Brazilian legislative history.

### Legal Structure and Content
The law’s primary function was to amend existing legislation related to the *Imposto de Consumo*, a tax levied on the consumption of goods and services. Key provisions included updates to tax rates, exemptions, and enforcement mechanisms, reflecting the government’s intent to optimize revenue collection. As a federal statute, it applied uniformly across Brazil’s territory, superseding conflicting state or municipal regulations. The text adheres to Brazil’s legal drafting conventions, structured with articles outlining amendments, transitional provisions, and effective dates.

### Promulgation and Documentation
Promulgated by President João Goulart, the law followed standard Brazilian legislative procedures, including approval by the National Congress and publication in the *Diário Oficial da União* (Official Gazette of the Union). Its LexML identifier (`urn:lex:br:federal:lei:1962-11-28;4153`) ensures traceability within Brazil’s digital legal framework, while the full text remains accessible via the Planalto government portal. This documentation underscores Brazil’s commitment to transparency in legal archiving, enabling public and judicial access to historical statutes.

### Jurisdiction and Application
As a federal law, No. 4153/1962 applied to all entities and individuals subject to Brazilian tax obligations, reinforcing the principle of uniform fiscal policy across states and municipalities. Its provisions would have been enforced by the Brazilian Revenue Service (Receita Federal do Brasil), with non-compliance subject to penalties under the tax code. The law’s jurisdictional scope aligns with Brazil’s federal structure, where tax authority is divided between national, state, and local governments.

### Legacy and Relevance
While subsequent reforms, such as the 1988 Constitution and modern tax codes, have superseded many of its provisions, Law No. 4153 remains a historical marker of Brazil’s mid-20th-century fiscal governance. Scholars and legal professionals reference the statute to contextualize the evolution of consumption tax policies, particularly in studies of economic history and legislative responses to political crises. Its archival preservation ensures its accessibility for academic research and legal analysis, contributing to a comprehensive understanding of Brazil’s regulatory development.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-11-28;4153)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4153&ano=1962&data=28/11/1962&ato=d64UTQE5kMVRVTab5)
3. LexML Brasil