# Law No. 4191 of December 24, 1962

> Brazilian law

**Wikidata**: [Q105647853](https://www.wikidata.org/wiki/Q105647853)  
**Source**: https://4ort.xyz/entity/law-no-4191-of-december-24-1962

## Summary
Law No. 4191 of December 24, 1962 is a Brazilian federal statute that governs the Tax Code of the Federal District (now Brasília, the national capital). It establishes the legal framework for taxation, administrative procedures, and related fiscal responsibilities within the Federal District, addressing areas such as time limits, competencies, sales, transgressions, and enforcement mechanisms.

## Key Facts
- **Official Title:** Lei nº 4191, de 24 de dezembro de 1962
- **Country of Jurisdiction:** Brazil
- **Enactment Date:** December 24, 1962
- **Place of Publication:** Brasília
- **Promulgated by:** João Goulart, President of the Federative Republic of Brazil
- **Legal Subject Areas:** Time limits, competencies, sales, transgressions, participant roles, goods regulation, salary provisions, content composition, execution processes, hypotheses, and court decisions
- **Applies To:** Federal District (now the Federal District of Brasília)
- **Digest Summary:** "DISPÕE SOBRE O CODIGO TRIBUTARIO DO DISTRITO FEDERAL" (Sets forth the Tax Code of the Federal District)
- **Instance Of:** Statute (legal act)
- **Legal Citation Format:** Lei nº 4191/1962
- **Language of Record:** Brazilian Portuguese
- **Published Version URL:** [Official Text](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4191.htm)
- **LexML Brazil ID:** urn:lex:br:federal:lei:1962-12-24;4191
- **Wikidata Description:** Brazilian law
- **Maintained In:** [WikiProject Brazilian Laws](https://www.wikidata.org/wiki/Wikidata:WikiProject_Brazilian_Laws)

## FAQs
**What is Law No. 4191 about?**  
Law No. 4191 of December 24, 1962 establishes the Tax Code of the Federal District, regulating taxation, administrative procedures, and related fiscal responsibilities within Brazil's national capital region.

**Who enacted Law No. 4191?**  
It was enacted by the National Congress of Brazil and promulgated by João Goulart, who was the President of the Federative Republic of Brazil at the time.

**When was Law No. 4191 published?**  
The law was officially published on December 24, 1962, in Brasília.

**What topics does Law No. 4191 regulate?**  
It regulates topics including time limits for tax obligations, administrative competencies, sales transactions, transgressions, participant roles, goods, salary structures, content composition, execution procedures, legal hypotheses, and court decisions.

**Where is Law No. 4191 applicable?**  
It applies exclusively to the Federal District of Brazil, which includes the national capital, Brasília.

**Is Law No. 4191 still in effect?**  
Yes, it remains part of the legal framework in Brazil, though it may be subject to amendments or supersession by newer legislation.

**What is the official language of the law?**  
The law is written in Brazilian Portuguese, the official language of Brazil.

**Where can the full text be accessed?**  
The official text is available at the [Presidency of Brazil's legislation portal](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4191.htm).

## Why It Matters
Law No. 4191 is significant as it codifies the tax and administrative framework for the Federal District, which includes Brasília, the political and administrative center of Brazil. It plays a foundational role in structuring fiscal governance in the capital, influencing how taxes are collected, how administrative processes are conducted, and how legal transgressions are addressed. As part of Brazil’s broader legal architecture, it contributes to the standardization of tax policy at the federal level and ensures legal clarity for residents, businesses, and public institutions in the capital region.

## Notable For
- **Tax Code Regulation:** One of the foundational legal instruments governing taxation in the Federal District of Brazil.
- **Historical Significance:** Enacted during João Goulart’s presidency, a period of significant political and economic reform in Brazil.
- **Comprehensive Scope:** Addresses a wide range of administrative and fiscal topics including time limits, competencies, sales, and enforcement.
- **Legal Continuity:** Remains a reference point in Brazil’s legal system, despite the passage of time.
- **Digital Availability:** Fully accessible online through official government portals, ensuring transparency and legal accessibility.
- **LexML Integration:** Included in Brazil’s official legal data infrastructure, supporting digital legal research and governance.

## Body

### History and Legislative Context
Law No. 4191 was enacted on December 24, 1962, during a period of significant political and economic transformation in Brazil. It was promulgated by President João Goulart, who served from 1961 to 1964, a time marked by efforts to expand social and administrative reforms. The law was designed to regulate the Tax Code of the Federal District, which at the time was undergoing rapid urban and administrative development as the new national capital, Brasília.

The law was published in Brasília, reflecting the city’s growing role as the seat of federal governance. It was part of a broader movement to establish a coherent legal framework for the newly formed Federal District, which replaced the former state-level administration of the region.

### Legal Framework and Content
The law is structured to govern fiscal and administrative procedures within the Federal District, with provisions covering:
- **Time Limits (Prazo):** Establishing deadlines for compliance with tax and administrative obligations.
- **Competency (Competência):** Defining the jurisdictional and functional authority of administrative bodies.
- **Sales (Venda):** Regulating commercial transactions subject to taxation.
- **Transgressions (Infração):** Addressing violations and penalties for non-compliance.
- **Participant Roles (Membros):** Outlining the responsibilities of individuals and entities within the administrative structure.
- **Content (Composição):** Detailing the legal components of the law’s provisions.
- **Execution (Execução):** Governing the enforcement of fiscal and administrative decisions.
- **Hypotheses (Hipótese):** Defining the legal conditions under which certain actions are taken.
- **Court Decisions (Julgamento):** Covering judicial or quasi-judicial procedures related to the law.

The law is written in Brazilian Portuguese and is considered part of the official legal record of the country, with its full text available through the official government website.

### Jurisdiction and Application
The law applies to the Federal District, now known as the Federal District of Brasília. It is part of Brazil’s broader legal system and interacts with other federal statutes and regulations. The law’s provisions are enforced by the local government of the Federal District and the federal judiciary.

### Legislative Process and Promulgation
Law No. 4191 was passed by the National Congress of Brazil and promulgated by the Presidency of the Federative Republic of Brazil. João Goulart, who served as president during its enactment, oversaw its integration into the legal framework. The law was published in the official gazette and made accessible to the public through digital platforms.

### Digital Presence and Accessibility
The law is available through official digital channels, including the [Presidency of Brazil's legislation portal](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4191.htm). It is also indexed in Brazil’s LexML system under the identifier `urn:lex:br:federal:lei:1962-12-24;4191`, ensuring its integration into digital legal research tools and databases.

### Role in Brazilian Legal Infrastructure
As part of the broader Brazilian legal system, Law No. 4191 contributes to the standardization of fiscal governance in the Federal District. It supports the transparency and enforcement of tax policy, and its provisions are referenced in legal and administrative decisions. The law is maintained as part of the [WikiProject Brazilian Laws](https://www.wikidata.org/wiki/Wikidata:WikiProject_Brazilian_Laws), which tracks and organizes Brazil’s legal documents for public access and academic research.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1962-12-24;4191)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4191&ano=1962&data=24/12/1962&ato=f14MTUE5kMVRVT16d)
3. LexML Brasil