# Law No. 4397 of August 31, 1964 > Brazilian law **Wikidata**: [Q105647973](https://www.wikidata.org/wiki/Q105647973) **Source**: https://4ort.xyz/entity/law-no-4397-of-august-31-1964 ## Summary Law No. 4397 of August 31, 1964 (Lei nº 4397/1964) is a Brazilian statute promulgated by President Castelo Branco that addresses specific federal tax regulations. The law focuses on import taxes, consumption taxes, and tax exemptions, with particular stipulations regarding the state of Pernambuco and municipalities. As a formal written document enacted by the Presidency of the Federative Republic of Brazil, it serves as a manifestation of statutory law within the country's legal system. ## Key Facts - **Official Title:** Lei nº 4397, de 31 de agosto de 1964 (Law No. 4397 of August 31, 1964). - **Legal Citation:** Lei nº 4397/1964. - **Date of Approval and Publication:** August 31, 1964. - **Country of Origin:** Brazil (Federative Republic of Brazil). - **Approving Authority:** Presidency of the Federative Republic of Brazil. - **Promulgating President:** Castelo Branco. - **Place of Publication:** Brasília (the federal capital of Brazil). - **Language:** Brazilian Portuguese. - **Instance Of:** Statute (a formal written document that creates law). - **LexML Brazil ID:** urn:lex:br:federal:lei:1964-08-31;4397. - **Main Subjects:** Import tax (Imposto De Importação), consumption tax (Imposto De Consumo), tax exemption (Isenção), the state of Pernambuco, and municipalities (Municipio). - **Official Text URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4397.htm. - **WikiProject Affiliation:** WikiProject Brazilian Laws. ## FAQs **What specific taxes does Law No. 4397/1964 regulate?** The law primarily regulates import tax (Imposto De Importação) and consumption tax (Imposto De Consumo). It also addresses the conditions for tax exemption (Isenção) within these contexts. **Who enacted Law No. 4397 of August 31, 1964?** The statute was approved by the Presidency of the Federative Republic of Brazil. It was specifically promulgated by Castelo Branco on August 31, 1964, utilizing the determination method of promulgation. **Does this law apply to the entire country of Brazil?** While it is a federal law applicable to the jurisdiction of Brazil, it contains specific subject matter regarding the state of Pernambuco and general regulations concerning municipalities. **Where can I find the official documentation of this law?** The official work is available at the URL https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4397.htm. It is also cataloged in the LexML system under the identifier urn:lex:br:federal:lei:1964-08-31;4397. **What type of legal document is Law No. 4397?** It is classified as a statute, which is a formal written document that functions as the manifestation of statutory law. It is a subclass of a written work and creates legal rules through legislation. ## Why It Matters Law No. 4397/1964 matters as a definitive regulatory instrument for the Brazilian fiscal system, specifically clarifying the application of import and consumption taxes. By establishing rules for tax exemptions and defining the relationship between federal taxes and municipalities, the law plays a critical role in administrative governance and fiscal compliance. Its significance is further highlighted by its specific inclusion of the state of Pernambuco, indicating regional tailored fiscal measures. As a statute promulgated during the presidency of Castelo Branco, it represents an official act of the federal government, providing a stable, written record of legal norms that governs economic activities and state-level financial interactions. ## Notable For - **Tax Regulation:** Specifically codifies rules for Import Tax (Imposto De Importação) and Consumption Tax (Imposto De Consumo). - **Regional Stipulations:** Notably includes the state of Pernambuco as a main subject, indicating specific regional applications. - **Municipal Guidelines:** Contains legal norms regarding tax exemptions for municipalities. - **Promulgation Method:** Enacted via promulgation by President Castelo Branco. - **Digital Identification:** Indexed with a unique LexML URN (urn:lex:br:federal:lei:1964-08-31;4397) for standardized legal reference. - **WikiProject Inclusion:** Recognized within the scope of WikiProject Brazilian Laws. ## Body ### Legal Nature and Classification Law No. 4397 of August 31, 1964 is classified as a **statute**, a legal term defined as a formal written document that creates law. As an instance of this class, the law functions as a manifestation of statutory law, serving as the official record of legal rules enacted by the government. Statutes are distinct from abstract legal concepts in that they are concrete documents or acts, subclassified as written works and documents. In jurisdictions such as the United States and France, such statutes are generally considered public domain under the edict of government doctrine, ensuring public access to the legal text. ### Legislative Authority and Context The law was promulgated during the presidency of **Castelo Branco**, with the approval authority resting with the **Presidency of the Federative Republic of Brazil**. The determination method used was **promulgation**, occurring on the specific date of **August 31, 1964**. This legislative action took place within the context of **Brazil**, a federal republic and the largest country in South America. The law was published in **Brasília**, the capital of Brazil since 1960, serving as the seat of the federal government. The document is written in **Brazilian Portuguese**, the official language of Brazil. ### Subject Matter and Scope The primary focus of Law No. 4397 is the regulation of federal taxes. The main subjects identified within the text include: * **Import Tax (Imposto De Importação):** Regulations concerning duties on imported goods. * **Consumption Tax (Imposto De Consumo):** Rules regarding taxes on consumption. * **Tax Exemption (Isenção):** Stipulations for relief from tax obligations. * **Municipalities (Municipio):** Legal norms affecting local governing bodies. * **State of Pernambuco:** Specific provisions or applications relevant to this Brazilian state. The law applies to the jurisdiction of **Brazil**, functioning as a binding legal instrument across the nation while specifically addressing the listed entities and tax types. ### Documentation and Access The statute is formally cited as **Lei nº 4397/1964**. It is archived and accessible through official government channels, specifically at the URL `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4397.htm`. For interoperability and structured legal data, the law is assigned the **LexML Brazil ID**: `urn:lex:br:federal:lei:1964-08-31;4397`. It is also included in the **WikiProject Brazilian Laws**, highlighting its relevance in the documentation and categorization of Brazilian legislation. ### Jurisdictional and Geographic Connections As a federal law, it operates under the jurisdiction of the **Federative Republic of Brazil**. The specific mention of **Pernambuco** grounds the law in a specific geographic region of Brazil, which is one of the country's 26 states. The reference to **municipalities** (Municipio) impacts local-level administrative units throughout Brazil, which are subordinate to the federal and state governments outlined in the Brazilian Constitution. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1964-08-31;4397) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4397&ano=1964&data=31/08/1964&ato=397MTV65UNVRVT475)