# Law No. 4155 of November 28, 1962

> Brazilian law

**Wikidata**: [Q105648401](https://www.wikidata.org/wiki/Q105648401)  
**Source**: https://4ort.xyz/entity/law-no-4155-of-november-28-1962

## Summary
Law No. 4155 of November 28, 1962 is a Brazilian statute that authorizes special budgetary adjustments and restructuring within the Ministry of Finance. It was enacted during the presidency of João Goulart and published in Brasília, forming part of Brazil's federal legal framework.

## Key Facts
- **Official Title:** Lei nº 4155, de 28 de novembro de 1962
- **Country of Origin:** Brazil
- **Instance Of:** Statute (formal written document that creates law)
- **Publication Date:** November 28, 1962
- **Place of Publication:** Brasília
- **Approved By:** Presidency of the Federative Republic of Brazil (João Goulart, as president)
- **Applies To Jurisdiction:** Brazil
- **Language of Work or Name:** Brazilian Portuguese
- **Legal Citation:** Lei nº 4155/1962
- **LexML Brazil ID:** urn:lex:br:federal:lei:1962-11-28;4155
- **Main Subjects:**
  - Special budgetary adjustment ("Crédito Especial")
  - Authorization ("Autorização")
  - Income tax ("Imposto de Renda")
  - Restructuring ("Reorganização")
  - Legal norms ("Normas")
  - Ministry of Finance of Brazil ("Ministério da Fazenda")
- **Work Available At URL:** [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4155.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4155.htm)
- **Related Project:** WikiProject Brazilian Laws

## FAQs
**What is Law No. 4155 of November 28, 1962?**  
Law No. 4155 of November 28, 1962 is a Brazilian federal statute that addresses special budgetary adjustments and financial restructuring. It was promulgated during the presidency of João Goulart and focuses on fiscal management within the Ministry of Finance.

**When was Law No. 4155 enacted and by whom?**  
The law was enacted on November 28, 1962, and approved by the Presidency of the Federative Republic of Brazil under President João Goulart. It was officially published in Brasília.

**What topics does Law No. 4155 cover?**  
The law covers several key fiscal and administrative topics, including special budgetary adjustments, authorization procedures, income tax regulations, restructuring initiatives, and legal norms related to the Ministry of Finance.

**Where can the full text of Law No. 4155 be accessed?**  
The official text of Law No. 4155 is available at the Brazilian government's legal portal: [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4155.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4155.htm).

**Is Law No. 4155 part of a larger legal framework?**  
Yes, it is part of Brazil’s federal statutory system and falls under the jurisdiction of Brazilian law. It is cataloged with the LexML Brazil identifier urn:lex:br:federal:lei:1962-11-28;4155 and is associated with WikiProject Brazilian Laws.

## Why It Matters
Law No. 4155 of November 28, 1962 holds significance as a component of Brazil’s mid-20th-century fiscal and administrative legal framework. It reflects the government’s efforts during the early 1960s to manage public finances through structured budgetary adjustments and institutional reorganization. As part of the broader corpus of Brazilian statutory law, it contributes to the formalization of financial governance and transparency in public administration. Its enactment during João Goulart’s presidency situates it within a period of political and economic transformation in Brazil.

## Notable For
- Being a specific federal statute issued in 1962 during João Goulart’s presidency
- Addressing both budgetary and structural aspects of financial governance
- Inclusion in the official legal database maintained by the Presidency of Brazil
- Association with WikiProject Brazilian Laws, indicating its relevance to legal documentation efforts
- Specific focus on income tax and ministry-level financial restructuring
- Use of formal legislative language and structure typical of Brazilian statutory documents

## Body

### History and Legislative Context
Law No. 4155 was enacted on November 28, 1962, during the presidency of João Goulart, who served as the head of state of Brazil from 1961 to 1964. This period was marked by significant political and economic challenges, including efforts to stabilize public finances and modernize governmental operations. The law emerged as part of broader legislative activity aimed at enhancing fiscal control and administrative efficiency within the federal government.

The statute was formally approved by the Presidency of the Federative Republic of Brazil, with João Goulart acting as the approving authority. It was published in Brasília, the national capital, which had been established as the seat of government since 1960.

### Legal Classification and Structure
As a statute, Law No. 4155 is classified as a formal written document that creates law, encompassing acts, executive orders, and by-laws. It is part of Brazil’s statutory law framework and functions as an official record of legal rules enacted by the federal government. The law is composed of legal norms and addresses specific fiscal and administrative matters.

Its classification as a statute places it within the broader legal taxonomy as a subclass of "written work," "document," and "rule." It is distinct from but related to concepts such as "legislation" and "legal act."

### Main Provisions and Subject Matter
The law’s main subjects include:
- **Special Budgetary Adjustment ("Crédito Especial"):** Authorization for specific financial allocations outside regular budgeting processes.
- **Authorization ("Autorização"):** Procedures for granting permissions related to fiscal operations.
- **Income Tax ("Imposto de Renda"):** Regulations concerning taxation of individual and corporate income.
- **Restructuring ("Reorganização"):** Measures aimed at reorganizing administrative or financial structures within government bodies.
- **Legal Norms ("Normas"):** General legal provisions that guide implementation and compliance.
- **Ministry of Finance ("Ministério da Fazenda"):** The primary governmental body affected by the law’s provisions.

These elements indicate that the statute was designed to provide a legal basis for managing fiscal policy and administrative changes during a period of economic uncertainty.

### Publication and Accessibility
Law No. 4155 was published in Brasília and assigned the LexML Brazil identifier urn:lex:br:federal:lei:1962-11-28;4155. This identifier allows for precise referencing and retrieval within Brazil’s national legal information systems. The full text of the law is accessible online through the official government portal at [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4155.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4155.htm).

The statute is also cited in legal contexts as Lei nº 4155/1962, a standardized citation format used in Brazilian legal documentation.

### Language and Jurisdiction
The law is written in Brazilian Portuguese, the official language of Brazil. It applies exclusively to the jurisdiction of Brazil and forms part of the country’s federal legal system. As a federal statute, it holds authority across all states and municipalities within the Brazilian federation.

### Role in Brazilian Legal Framework
Law No. 4155 represents a specific instance of Brazil’s statutory law, which encompasses all formal legal documents created through legislative or executive processes. As such, it contributes to the broader legal infrastructure that governs public administration, fiscal policy, and governmental operations in Brazil.

Its inclusion in the LexML system and association with WikiProject Brazilian Laws underscores its relevance to ongoing efforts to catalog and preserve Brazil’s legal heritage. The law is part of a larger corpus of mid-20th-century legislation that shaped Brazil’s administrative and fiscal landscape during a transformative era in its history.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-11-28;4155)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4155&ano=1962&data=28/11/1962&ato=654gXRE5kMVRVT128)