# Law No. 4269 of October 22, 1963

> Brazilian law

**Wikidata**: [Q105647926](https://www.wikidata.org/wiki/Q105647926)  
**Source**: https://4ort.xyz/entity/law-no-4269-of-october-22-1963

## Summary
Law No. 4269 of October 22, 1963, is a Brazilian federal statute enacted to amend Article 19 of Law No. 4,154 of December 18, 1962, specifically regarding legislation on income tax. Promulgated by President João Goulart, this legal instrument serves as a formal written document that modifies existing revenue laws within the Federative Republic of Brazil. It remains a foundational piece of legislation in the country's tax history, officially published in Brasília and accessible through federal archives.

## Key Facts
- **Official Title:** Lei nº 4269, de 22 de outubro de 1963.
- **Legal Citation:** Lei nº 4269/1963.
- **Publication Date:** October 22, 1963.
- **Place of Publication:** Brasília, Brazil.
- **Enacting Authority:** Presidency of the Federative Republic of Brazil.
- **Promulgated By:** João Goulart (serving as President at the time).
- **Primary Subject:** Amendment ("Alteração") to Article 19 of Law No. 4,154 (December 18, 1962).
- **Specific Focus:** Legislation concerning Income Tax ("Imposto De Renda").
- **Jurisdiction:** Federative Republic of Brazil.
- **Language:** Brazilian Portuguese.
- **Classification:** Statute (a formal written document creating law).
- **LexML Brazil ID:** urn:lex:br:federal:lei:1963-10-22;4269.
- **Digital Archive URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4269.htm.
- **Source Reference:** Official acts from the Presidency of the Republic (legislacao.presidencia.gov.br) and LexML Brazil.

## FAQs
**What is the primary purpose of Law No. 4269/1963?**
The law was enacted specifically to provide a new wording ("nova redação") to Article 19 of the earlier Law No. 4,154, which governed income tax legislation. Its sole function was to modify the existing legal text regarding revenue laws rather than creating an entirely new tax framework from scratch.

**Who was responsible for enacting this legislation?**
The statute was approved and promulgated by the Presidency of the Federative Republic of Brazil under the leadership of President João Goulart. The official act of promulgation occurred on the same day the law was published, October 22, 1963.

**Where can the full text of this law be accessed today?**
The official text is available online via the Brazilian government's Planalto portal at the specific URL for laws between 1950 and 1969. It is also indexed in the LexML Brazil system, which provides a standardized URN identifier for the document.

**Does this law apply to jurisdictions outside of Brazil?**
No, the statute applies exclusively to the jurisdiction of the Federative Republic of Brazil. As a federal law, its legal authority and enforcement are confined within the national borders of Brazil.

## Why It Matters
Law No. 4269/1963 represents a critical administrative update within Brazil's complex fiscal history, demonstrating how the government refined its approach to income taxation during the early 1960s. By amending a specific article of a previous revenue law, it ensured that the legal framework for collecting income tax remained current and effective without requiring a complete legislative overhaul. This type of targeted amendment is essential for maintaining the adaptability of a nation's tax code, allowing authorities to address specific loopholes or administrative needs efficiently. For legal historians and tax professionals, this statute serves as a precise data point in the evolution of Brazilian revenue law, linking the legislative actions of 1962 to the regulatory environment of 1963. Its preservation in digital archives ensures that the continuity of Brazil's legal system is transparent and accessible to the public.

## Notable For
- **Specific Legislative Target:** It is notable for being a highly specific amendment targeting only Article 19 of a prior law, rather than a broad-sweeping reform.
- **Historical Context:** Enacted during the presidency of João Goulart, a period marked by significant political and economic turbulence in Brazil.
- **Digital Preservation:** It is one of the many Brazilian laws successfully digitized and assigned a permanent URN (urn:lex:br:federal:lei:1963-10-22;4269) for long-term archival stability.
- **Tax Law Evolution:** It serves as a documented step in the continuous refinement of the "Imposto De Renda" (Income Tax) system in Brazil.
- **Official Accessibility:** The law is directly linked to the official acts database of the Presidency of the Republic, ensuring its status as a primary legal source.

## Body

### Legislative Identity and Classification
Law No. 4269 of October 22, 1963, is formally classified as a **statute**, which is defined as a formal written document that creates law. In the context of Brazilian jurisprudence, it falls under the category of federal legislation. The document is an instance of a legal term and concept, functioning as the concrete manifestation of statutory law. It is taxonomically a subclass of "written work," "document," and "rule." The law is written in **Brazilian Portuguese**, the official language of the Federative Republic of Brazil. Its legal citation is standardly referred to as **Lei nº 4269/1963**.

### Enactment and Promulgation Details
The statute was officially **published** on **October 22, 1963**, in the capital city of **Brasília**. The act of promulgation was carried out by the **Presidency of the Federative Republic of Brazil**. At the time of enactment, the head of state was **João Goulart**, who is explicitly recorded as the authority responsible for the promulgation. The determination method for this date is the official act of promulgation. The law was approved by the executive branch and signed into effect on the same day it was published, adhering to the standard legislative procedures of the era.

### Subject Matter and Legal Scope
The primary subject of this law is the **amendment** (stated as "Alteração") of existing legislation. Specifically, it provides a **new wording** ("nova redação") to **Article 19** of **Law No. 4,154**, which was originally enacted on **December 18, 1962**. The broader context of the amended law concerns **legislation on revenues** ("legislação de rendas"). The specific focus of the amendment is the **Income Tax** ("Imposto De Renda"). By modifying Article 19, the law altered the operational details or definitions within the income tax framework established by the 1962 statute. The law applies to the entire **jurisdiction of Brazil**, affecting all federal revenue collection processes related to income tax.

### Digital Archiving and Identifiers
To ensure permanent access and standardization, the law has been assigned several unique digital identifiers. The **LexML Brazil ID** is **urn:lex:br:federal:lei:1963-10-22;4269**, which serves as a persistent link within the Brazilian legal metadata system. The full text of the law is hosted on the official government website, accessible via the URL: **https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4269.htm**. This URL is maintained by the Presidency of the Republic's legislation portal. The law is also referenced in the **WikiProject Brazilian Laws**, indicating its inclusion in collaborative efforts to document Brazilian legal history.

### Historical and Administrative Context
This statute is part of the legislative output of the early 1960s in Brazil, a period characterized by the presidency of João Goulart. The law builds upon the foundation laid by Law No. 4,154 of 1962, illustrating the iterative nature of tax legislation where specific articles are updated to reflect changing economic realities or administrative requirements. The publication in Brasília, which had become the capital in 1960, underscores the centralization of federal legislative power in the new capital. The law's existence in the "1950-1969" archive category on the Planalto website highlights its status as a historical document from a specific era of Brazilian governance.

### Relationship to Broader Legal Concepts
As a statute, Law No. 4269/1963 is a "part of" the broader concepts of **law** and **legal act**. It is caused by the act of **legislation** and follows the process of **draft laws**. Structurally, it is composed of **legal norms**. In the global context of legal information, it is equivalent to the `https://schema.org/Legislation` class used in structured data on the web. The law is distinct from general concepts of "legislation" in that it is the specific written document itself, serving as the definitive reference point for the amended income tax rules. Its status as a public domain document ensures that the public has unrestrained access to the text, reinforcing the principles of open government.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1963-10-22;4269)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4269&ano=1963&data=22/10/1963&ato=214g3Zq50MVRVTe9e)
3. LexML Brasil