# Law No. 4227 of May 23, 1963

> Brazilian law

**Wikidata**: [Q105648481](https://www.wikidata.org/wiki/Q105648481)  
**Source**: https://4ort.xyz/entity/law-no-4227-of-may-23-1963

## Summary
Law No. 4227 of May 23, 1963 is a Brazilian federal statute enacted during the presidency of João Goulart that establishes tax exemptions and import tax regulations specifically targeting the state of Mato Grosso and its capital Campo Grande. This formal legislative act, published in Brasília and written in Brazilian Portuguese, creates legal provisions for consumption tax, import tax, and municipal tax exemptions as documented in the LexML Brazil repository under identifier urn:lex:br:federal:lei:1963-05-23;4227.

## Key Facts
- **Full Title:** Lei nº 4227, de 23 de maio de 1963
- **Legal Citation:** Lei nº 4227/1963
- **Publication Date:** May 23, 1963
- **Place of Publication:** Brasília, Brazil
- **Enacting Authority:** Presidency of the Federative Republic of Brazil
- **President at Time of Promulgation:** João Goulart
- **Determination Method:** Promulgation
- **Legal Classification:** Instance of a statute (formal written document that creates law)
- **Jurisdictional Scope:** Applies to the entire Federative Republic of Brazil
- **Language:** Brazilian Portuguese
- **LexML Brazil Identifier:** urn:lex:br:federal:lei:1963-05-23;4227
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4227.htm
- **Primary Geographic Focus:** State of Mato Grosso (specifically referenced as "Estado De Mato Grosso (Mt)")
- **Secondary Geographic Focus:** Campo Grande (specifically referenced as "Campo Grande (Al)")
- **Main Tax Subjects:** Import tax ("Imposto De Importação"), consumption tax ("Imposto De Consumo"), and tax exemption ("Isenção")
- **Administrative Scope:** Includes provisions for municipalities ("Municipio")
- **Wikimedia Project Status:** Included in WikiProject Brazilian Laws focus list
- **Reference Verification Date:** January 28, 2021 (per LexML source verification)
- **Presidential Documentation Verification:** February 17, 2021 (per Presidency legislative database)

## FAQs
**What is Law No. 4227 of May 23, 1963?**
Law No. 4227 is a Brazilian federal statute from 1963 that establishes specific tax exemption frameworks and import tax regulations, with particular emphasis on the state of Mato Grosso and its capital city Campo Grande. It functions as a formal legislative act creating binding legal norms for consumption taxes and municipal tax policies.

**Who enacted this law and under what authority?**
The law was enacted by the Presidency of the Federative Republic of Brazil under President João Goulart on May 23, 1963, through the constitutional process of promulgation, which is the formal method by which executive authority gives legal effect to legislative acts.

**What specific tax areas does this law address?**
The statute addresses import tax ("Imposto De Importação"), consumption tax ("Imposto De Consumo"), and provides legal frameworks for tax exemption ("Isenção") at both state and municipal levels, specifically naming Mato Grosso and Campo Grande as focal jurisdictions.

**Where can the official text of Law No. 4227 be accessed?**
The complete official text is publicly available at the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4227.htm, maintained by the Brazilian federal government's official legislative documentation system, with verification references dated February 17, 2021.

**What type of legal document is this and how is it classified?**
This is a statute, which is a formal written document that creates law and serves as the concrete manifestation of statutory law. It is classified as a subclass of written work, document, and rule, and is specifically cataloged as a federal law (lei federal) in the Brazilian legal system.

## Why It Matters
Law No. 4227 of May 23, 1963 matters because it represents a targeted federal intervention in Brazil's tax policy during a pivotal period of the João Goulart administration, directly addressing regional economic development through tax incentives for Mato Grosso and Campo Grande. By establishing specific exemptions for import and consumption taxes, the law created a legal mechanism to stimulate economic activity in what was then an emerging frontier state, reflecting the federal government's strategy to promote interior development and decentralize economic growth away from coastal centers. The statute's inclusion in WikiProject Brazilian Laws underscores its significance as a documented legislative act that continues to serve as a reference point for understanding mid-20th century Brazilian tax policy and regional development strategies. Its preservation in the LexML Brazil repository with a persistent identifier ensures that this historical legislation remains accessible for legal research, demonstrating how modern digital archiving preserves the legislative legacy of specific administrative regions. The law's focus on municipal-level tax implications also established important precedents for how federal legislation could interact with local governance structures, creating a template for subsequent regional tax exemption policies.

## Notable For
- **Specific Regional Targeting:** Uniquely focuses tax provisions on the state of Mato Grosso and its capital Campo Grande rather than applying uniform national standards
- **Multi-Tax Jurisdiction:** Simultaneously addresses import tax, consumption tax, and municipal tax exemptions within a single legislative act
- **Historical Presidential Context:** Enacted during João Goulart's presidency, representing his administration's economic policy approach before the 1964 military coup
- **Persistent Digital Identifier:** Assigned the LexML Brazil URN urn:lex:br:federal:lei:1963-05-23;4227, ensuring permanent digital location
- **Wikimedia Documentation Priority:** Selected for inclusion in WikiProject Brazilian Laws, indicating recognized importance for encyclopedic documentation
- **Brasília Publication Origin:** Published in Brazil's then-relatively-new capital, reflecting the city's role as the federal administrative center only three years after its official inauguration as capital in 1960
- **Comprehensive Tax Framework:** Combines provisions for tax exemption ("Isenção") with specific consumption and import tax regulations, creating an integrated fiscal policy tool
- **Municipal-Level Application:** Explicitly includes "Municipio" in its subject scope, demonstrating federal recognition of municipal authority in tax implementation

## Body

### Legislative Authority and Enactment Process
Law No. 4227 of May 23, 1963 was formally enacted through promulgation by the Presidency of the Federative Republic of Brazil under the executive authority of President João Goulart. The promulgation date of May 23, 1963 marks the moment this statute gained full legal force and effect within the Brazilian federal system. The legislative act was processed through Brazil's federal legislative framework and emerged as a formal written document creating binding legal norms across the nation. The Presidency's legislative database contains verified records of this enactment, with documentation confirmed on February 17, 2021, preserving the historical authenticity of the promulgation process.

### Geographic and Administrative Scope
The statute's primary geographic focus centers on the state of Mato Grosso, explicitly referenced in official documentation as "Estado De Mato Grosso (Mt)." Within this state, the law specifically identifies Campo Grande, designated as "Campo Grande (Al)" in the legislative text, as a key administrative jurisdiction for the law's provisions. This dual targeting of both state and capital city demonstrates a nuanced approach to regional tax policy, allowing for differentiated implementation across administrative levels. The law's scope extends to municipalities generally, with "Municipio" listed among its main subjects, indicating that its tax exemption provisions were designed to be operational at the local government level throughout the affected region.

### Tax Policy Subjects and Provisions
Law No. 4227 addresses three distinct tax categories through its legislative framework. First, it establishes provisions for import tax ("Imposto De Importação"), creating legal parameters for taxation on goods entering the specified jurisdictions. Second, it addresses consumption tax ("Imposto De Consumo"), which regulates taxes on goods and services consumed within the targeted region. Third, and most significantly, it creates mechanisms for tax exemption ("Isenção"), allowing for specific relief from tax obligations under defined circumstances. This combination of tax creation and exemption within a single statute provides a comprehensive fiscal tool for regional economic management.

### Legal Classification and Repository Status
As an instance of a statute, Law No. 4227 belongs to the class of formal written documents that create law, encompassing acts, executive orders, and by-laws. This classification places it within the broader category of statutory law manifestations, distinct from other forms of legal instruments. The law is documented in the LexML Brazil repository, which assigns it the persistent identifier urn:lex:br:federal:lei:1963-05-23;4227. This identifier follows the URN:Lex standard, ensuring permanent retrievability. The repository entry was verified on January 28, 2021, confirming the document's continued presence in Brazil's official legislative archive.

### Publication and Accessibility Details
The statute was officially published in Brasília, the federal capital of Brazil, on May 23, 1963. This publication location is significant as Brasília had only been inaugurated as the capital three years earlier in 1960, making this law part of the early legislative output from the new federal seat. The document was drafted and published in Brazilian Portuguese, the official language of Brazil's federal government. The complete text remains publicly accessible through the official URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4227.htm, which is maintained by the Brazilian federal government's legislative documentation system. This accessibility ensures that researchers, legal professionals, and citizens can retrieve the original legislative language.

### Jurisdictional Application and Authority
The law applies to the entire Federative Republic of Brazil as a federal statute, though its provisions specifically target the Mato Grosso region. This federal-level application means the law creates uniform legal standards that must be recognized across all Brazilian states and municipalities, even while granting specific benefits to designated regions. The jurisdictional authority is explicitly documented as Brazil, with verification references dated January 28, 2021, confirming the law's national scope. As a federal law, it operates within Brazil's constitutional framework and interacts with state and municipal legal systems through its explicit inclusion of municipal-level implementation.

### Documentation and Knowledge Management
Law No. 4227 is recognized within Wikimedia's organizational structure through its inclusion in WikiProject Brazilian Laws, a collaborative effort to document and improve coverage of Brazilian legislation. This status indicates that the law has been identified as significant enough to warrant dedicated encyclopedic attention. The law's Wikidata description identifies it simply as "Brazilian law," while its structured properties reveal the detailed taxonomic classification within knowledge management systems. The legal citation format "Lei nº 4227/1963" provides the standard abbreviated reference used in Brazilian legal practice and academic writing.

### Historical and Administrative Context
The enactment of this law occurred during João Goulart's presidency, which lasted from 1961 to 1964, placing it in the final years of Brazil's Fourth Republic before the 1964 military coup. The law's focus on interior development through tax incentives reflects the developmentalist economic policies characteristic of that era. The specific reference to "Campo Grande (Al)" may indicate administrative designations or territorial configurations that existed in 1963, potentially relating to the organization of federal territories or state boundaries during that period. The law's preservation in the 1950-1969 legislative archive category on the official government portal places it within a specific historical legislative cohort, facilitating chronological research into Brazil's mid-20th century legal evolution.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1963-05-23;4227)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4227&ano=1963&data=23/05/1963&ato=8b5ITTq50MVRVT1c6)