# Law No. 4230 of June 1, 1963 > Brazilian law **Wikidata**: [Q105647818](https://www.wikidata.org/wiki/Q105647818) **Source**: https://4ort.xyz/entity/law-no-4230-of-june-1-1963 ## Summary Law No. 4230 of June 1, 1963, is a Brazilian statute enacted by the Presidency of the Federative Republic of Brazil under President João Goulart. It addresses tax-related matters, particularly focusing on import taxes, consumption taxes, and tax exemptions in the state of São Paulo. This law is a formal written document that serves as a legal instrument within Brazil's federal jurisdiction, published in Brasília and available in Brazilian Portuguese. ## Key Facts - **Title:** Lei nº 4230, de 1 de junho de 1963 - **Type:** Statute (formal written document creating law) - **Country:** Brazil - **Approved By:** Presidency of the Federative Republic of Brazil, under President João Goulart - **Date of Approval:** June 1, 1963 - **Publication Date:** June 1, 1963 - **Place of Publication:** Brasília - **Language:** Brazilian Portuguese - **Main Subjects:** São Paulo (Estado De São Paulo), import tax (Imposto De Importação), consumption tax (Imposto De Consumo), tax exemption (Isenção) - **Legal Citation:** Lei nº 4230/1963 - **LexML Brazil ID:** urn:lex:br:federal:lei:1963-06-01;4230 - **Work Available At:** [Official Text](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4230.htm) - **Applies to Jurisdiction:** Brazil - **Wikidata Description:** Brazilian law - **WikiProject:** WikiProject Brazilian Laws ## FAQs **What is Law No. 4230 of June 1, 1963?** Law No. 4230 of June 1, 1963, is a Brazilian statute that addresses tax-related matters, including import taxes, consumption taxes, and tax exemptions, particularly in the state of São Paulo. It was enacted by President João Goulart and serves as a formal legal document within Brazil's federal jurisdiction. **Who approved Law No. 4230 of June 1, 1963?** The law was approved by the Presidency of the Federative Republic of Brazil under President João Goulart on June 1, 1963. It was promulgated in Brasília, the capital of Brazil. **What are the main subjects covered by Law No. 4230 of June 1, 1963?** The main subjects of the law include the state of São Paulo, import taxes (Imposto De Importação), consumption taxes (Imposto De Consumo), and tax exemptions (Isenção). These subjects reflect the law's focus on tax regulations and exemptions. **Where can I find the official text of Law No. 4230 of June 1, 1963?** The official text of the law is available at the following URL: [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4230.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4230.htm). It is also referenced in the LexML Brazil database with the ID urn:lex:br:federal:lei:1963-06-01;4230. **What is the legal citation for Law No. 4230 of June 1, 1963?** The legal citation for this law is "Lei nº 4230/1963." This citation is used to reference the law in legal documents and discussions. ## Why It Matters Law No. 4230 of June 1, 1963, is significant because it addresses critical tax regulations in Brazil, particularly in the state of São Paulo. By establishing rules for import taxes, consumption taxes, and tax exemptions, the law plays a crucial role in shaping Brazil's economic and fiscal policies. It ensures that tax regulations are clearly defined and enforced, contributing to the country's economic stability and governance. Additionally, the law is part of Brazil's broader legal framework, reflecting the country's commitment to structured and transparent legal processes. ## Notable For - **Tax Regulations:** The law is notable for its focus on import taxes, consumption taxes, and tax exemptions, which are essential components of Brazil's fiscal policy. - **Presidential Approval:** It was approved by President João Goulart, a significant figure in Brazilian political history. - **Federal Jurisdiction:** The law applies to the entire federal jurisdiction of Brazil, ensuring uniform tax regulations across the country. - **Historical Context:** Enacted in 1963, the law reflects the economic and political landscape of Brazil during that period. - **Legal Documentation:** The law is a formal written document, serving as a tangible record of Brazil's legal and fiscal policies. ## Body ### Overview and Legal Context Law No. 4230 of June 1, 1963, is a Brazilian statute that addresses tax-related matters. It was enacted by the Presidency of the Federative Republic of Brazil under President João Goulart and serves as a formal written document creating law within Brazil's federal jurisdiction. The law is published in Brazilian Portuguese and is available in the official legal databases of Brazil. ### Main Subjects and Focus Areas The law primarily focuses on the following subjects: - **São Paulo:** The state of São Paulo is a key subject of the law, indicating that the regulations may have specific implications for this state. - **Import Tax (Imposto De Importação):** The law addresses import taxes, which are crucial for regulating international trade and protecting domestic industries. - **Consumption Tax (Imposto De Consumo):** Consumption taxes are another focus, affecting the pricing and availability of goods within the country. - **Tax Exemption (Isenção):** The law also covers tax exemptions, which can provide relief for certain goods or entities, promoting economic growth and development. ### Approval and Publication Law No. 4230 of June 1, 1963, was approved by the Presidency of the Federative Republic of Brazil under President João Goulart. The law was promulgated on June 1, 1963, in Brasília, the capital of Brazil. This date marks the official enactment of the law, making it a binding legal document within the country. ### Legal Citation and References The legal citation for this law is "Lei nº 4230/1963." This citation is used to reference the law in legal documents and discussions. The law is also referenced in the LexML Brazil database with the ID urn:lex:br:federal:lei:1963-06-01;4230, ensuring its accessibility and traceability within Brazil's legal system. ### Availability and Accessibility The official text of Law No. 4230 of June 1, 1963, is available at the following URL: [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4230.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4230.htm). This ensures that the law is accessible to the public, legal professionals, and researchers, promoting transparency and accountability in Brazil's legal framework. ### Jurisdiction and Applicability Law No. 4230 of June 1, 1963, applies to the entire federal jurisdiction of Brazil. This means that the regulations and provisions outlined in the law are binding across all states and territories within the country. The law's applicability ensures uniform tax regulations, contributing to the country's economic stability and governance. ### Historical and Political Context Enacted in 1963, Law No. 4230 reflects the economic and political landscape of Brazil during that period. The law was approved under the presidency of João Goulart, a significant figure in Brazilian political history. This context provides insight into the motivations and objectives behind the law's enactment, highlighting its role in shaping Brazil's fiscal policies. ### WikiProject and Community Engagement Law No. 4230 of June 1, 1963, is part of WikiProject Brazilian Laws, indicating its inclusion in a broader effort to document and analyze Brazilian legal instruments. This project aims to provide comprehensive and accessible information about Brazil's laws, promoting public understanding and engagement with the country's legal framework. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1963-06-01;4230) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4230&ano=1963&data=01/06/1963&ato=2fcUTTq50MVRVT64d)