# Law No. 4154 of November 28, 1962

> Brazilian law

**Wikidata**: [Q105648397](https://www.wikidata.org/wiki/Q105648397)  
**Source**: https://4ort.xyz/entity/law-no-4154-of-november-28-1962

## Summary
Law No. 4154 of November 28, 1962 is a Brazilian statute that establishes legislation regarding income taxes and other revenue sources, promulgated by the Presidency of the Federative Republic of Brazil on November 28, 1962, and published in Brasília.

## Key Facts
- **Title**: Lei nº 4154, de 28 de novembro de 1962
- **Country**: Brazil
- **Law Digest**: DISPÕE SOBRE A LEGISLAÇÃO DE RENDAS E PROVENTOS DE QUALQUER NATUREZA
- **Approved by**: Presidency of the Federative Republic of Brazil
- **Instance of**: statute
- **Main Subjects**: change (Alteração), income tax (Imposto De Renda), legislation (Legislação)
- **Lextral Brazil ID**: urn:lex:br:federal:lei:1962-11-28;4154
- **Publication Date**: 1962-11-28
- **Place of Publication**: Brasília
- **Wikidata Description**: Brazilian law
- **Work Available At URL**: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4154.htm
- **Jurisdiction**: Brazil
- **Language**: Brazilian Portuguese
- **Legal Citation**: Lei nº 4154/1962
- **Wikimedia Project**: WikiProject Brazilian Laws

## FAQs
**What is the primary subject of Law No. 4154?**
The law primarily addresses legislation concerning income taxes and other revenue sources, as indicated by its law digest description.

**When was Law No. 4154 officially promulgated?**
The law was promulgated on November 28, 1962, by the Presidency of the Federative Republic of Brazil.

**Where was Law No. 4154 published?**
The law was published in Brasília, the capital city of Brazil.

**What is the official citation for this law?**
The official citation is Lei nº 4154/1962.

**What is the Lextral Brazil identifier for this law?**
The Lextral Brazil identifier is urn:lex:br:federal:lei:1962-11-28;4154.

**What language is the law written in?**
The law is written in Brazilian Portuguese.

**Where can the full text of the law be found online?**
The full text is available at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4154.htm.

## Why It Matters
Law No. 4154 of November 28, 1962 represents a significant piece of Brazilian legislation concerning taxation and revenue management. As a statute, it serves as an official written document creating law regarding income taxes and other revenue sources. The law establishes the legal framework for how income and other revenues are taxed in Brazil, impacting both individuals and corporations. Its promulgation in 1962 during a period of economic development and political transition in Brazil made it an important instrument for shaping the country's fiscal policy and revenue collection systems. The law's classification as a statute ensures it has legal authority and is enforceable throughout Brazil, contributing to the country's legal system and economic governance.

## Notable For
- **Tax Legislation Framework**: Establishes comprehensive legislation regarding income taxes and other revenue sources
- **Historical Significance**: Promulgated on November 28, 1962, during a period of political and economic transition in Brazil
- **Official Publication**: Published in Brasília, the capital city, with an official citation of Lei nº 4154/1962
- **Lextral Brazil Identification**: Identified by the unique identifier urn:lex:br:federal:lei:1962-11-28;4154
- **Online Accessibility**: Available for public viewing at the official government website with the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4154.htm
- **Language and Jurisdiction**: Written in Brazilian Portuguese and applies exclusively to Brazil
- **Wikimedia Classification**: Included in the WikiProject Brazilian Laws for comprehensive coverage and categorization

## Body
### Definition and Classification
Law No. 4154 of November 28, 1962 is formally classified as a statute, which is defined as a formal written document that creates law. This classification places it within the broader category of legal documents that establish statutory law. The law functions as a manifestation of statutory law and serves as the official record of legal rules enacted by the Brazilian government.

### Legal Content and Purpose
The law's primary focus is on legislation concerning income taxes and other revenue sources, as indicated by its law digest description "DISPÕE SOBRE A LEGISLAÇÃO DE RENDAS E PROVENTOS DE QUALQUER NATUREZA." This suggests the statute establishes the legal framework for how income and other revenues are taxed in Brazil. The law addresses the regulation of various types of income and revenue sources, providing the legal basis for tax collection and revenue management.

### Publication and Authority
The law was officially promulgated by the Presidency of the Federative Republic of Brazil on November 28, 1962. It was published in Brasília, the capital city of Brazil, with the official citation "Lei nº 4154/1962." The law carries significant legal authority as it was enacted by the federal government and applies throughout the entire jurisdiction of Brazil.

### Technical and Identifier Information
The law has been assigned several technical identifiers for cataloging and reference purposes:
- **Lextral Brazil ID**: urn:lex:br:federal:lei:1962-11-28;4154
- **Legal Citation**: Lei nº 4154, de 28 de novembro de 1962
- **Wikidata Description**: Brazilian law
- **Work Available At URL**: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4154.htm

The law is written in Brazilian Portuguese and applies exclusively to Brazil, as indicated by the jurisdiction field. The language of the work is specified as Brazilian Portuguese, consistent with the official language of the country.

### Related Concepts and Classification
As a statute, Law No. 4154 falls under the broader category of legal documents that create law. It is classified as an instance of a "statute" and is considered a subclass of "written work," "document," and "rule." The law is related to concepts such as "income tax" and "legislation," which are identified as main subjects. The law's classification as a statute means it follows the standard legislative process and is created through the act of legislation.

### Online Access and Public Domain
The full text of Law No. 4154 is publicly available online through the official government website. The URL provides direct access to the legal document, allowing citizens and researchers to view and reference the legislation. The law's classification as a statute means it is generally considered to be in the public domain in Brazil, similar to other official legal documents not subject to copyright restrictions.

### Historical Context
Law No. 4154 was promulgated on November 28, 1962, during a period when Brazil was transitioning from an empire to a republic and experiencing significant economic development. The law reflects the government's efforts to establish comprehensive tax legislation during this important period in Brazilian history. The law's promulgation occurred under the presidency of João Goulart, who served as the President of Brazil from 1961 to 1964.

### Jurisdiction and Application
The law applies exclusively to Brazil and its jurisdiction covers the entire territory of the Federative Republic. The law's application is comprehensive, affecting all individuals and entities within the country that generate income or other revenues. The law's classification as a statute ensures it has universal applicability throughout Brazil's states and municipalities.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-11-28;4154)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4154&ano=1962&data=28/11/1962&ato=c64cXRE5kMVRVTf37)
3. LexML Brasil