# Law No. 4554 of December 10, 1964

> Brazilian law

**Wikidata**: [Q105647898](https://www.wikidata.org/wiki/Q105647898)  
**Source**: https://4ort.xyz/entity/law-no-4554-of-december-10-1964

## Summary

Law No. 4554 of December 10, 1964 (Lei nº 4554/1964) is a Brazilian federal statute that exempts from taxes agreements aimed at complying with Article 168, Item III of the Federal Constitution, particularly those involving educational institutions and the Ministry of Education (MEC). Promulgated by President Castelo Branco on behalf of the Presidency of the Federative Republic of Brazil, this law was published in Brasília and governs tax exemptions for educational agreements, business entities, and registration processes related to Brazil's education sector.

## Key Facts

- **Official Title:** Lei nº 4554, de 10 de dezembro de 1964
- **Legal Citation:** Lei nº 4554/1964
- **Country:** Brazil
- **Publication Date:** December 10, 1964
- **Place of Publication:** Brasília, Brazil
- **Language:** Brazilian Portuguese
- **Promulgating Authority:** Presidency of the Federative Republic of Brazil (President Castelo Branco)
- **LEXML Brazil ID:** urn:lex:br:federal:lei:1964-12-10;4554
- **Classification:** Statute (formal written document that creates law)
- **Applies to Jurisdiction:** Brazil
- **Official Source:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4554.htm
- **Main Subjects:** Educational institution (Instituição Educacional), Ministry of Education (MEC), Tax (Tributos), Business (Empresa), Agreement (Convenio), Registration (Inscrição), Tax exemption (Isenção)
- **Law Digest:** Exempts from taxes agreements that aim to comply with Article 168, Item III of the Federal Constitution

## FAQs

**What is the purpose of Law No. 4554/1964?**

Law No. 4554 of December 10, 1964 establishes tax exemptions for agreements that fulfill the requirements of Article 168, Item III of Brazil's Federal Constitution. The law specifically addresses agreements involving educational institutions, the Ministry of Education, business entities, and registration processes, providing legal framework for tax benefits in the education sector.

**Which government body promulgated Law No. 4554/1964?**

The law was promulgated by the Presidency of the Federative Republic of Brazil under President Castelo Branco on December 10, 1964, during Brazil's military government period (1964-1985).

**What institutions are covered by Law No. 4554/1964?**

The law covers multiple institutional categories including educational institutions (Instituição Educacional), the Ministry of Education (Ministério da Educação - MEC), business entities (Empresa), and agreements (Convenio) related to these organizations. It also addresses registration (Inscrição) and tax exemption (Isenção) matters.

**Where can Law No. 4554/1964 be accessed?**

The full text of Law No. 4554/1964 is available on the official website of the Brazilian Presidency at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4554.htm, and through the LEXML legal database under the identifier urn:lex:br:federal:lei:1964-12-10;4554.

**What is the legal classification of Law No. 4554/1964?**

Law No. 4554/1964 is classified as a statute—a formal written document that creates law, encompassing acts, executive orders, and by-laws. It is a subclass of "written work," "document," and "rule" within legal taxonomy.

## Why It Matters

Law No. 4554 of December 10, 1964 matters because it represents a specific legislative mechanism for supporting Brazil's educational sector through tax exemptions. By exempting agreements related to educational institutions from taxes, this law facilitates cooperation between the government, educational institutions, and private businesses in the development of Brazil's education system. The law was enacted during a significant period in Brazilian history—the military government era—and reflects the legislative priorities of that period regarding educational administration and funding.

The law's connection to Article 168, Item III of the Federal Constitution indicates it was designed to implement specific constitutional mandates regarding education. This legislative action demonstrates how Brazil has historically used tax policy as a tool for educational development, allowing educational institutions to operate with reduced tax burdens and enabling partnerships that support educational objectives. The law remains part of Brazil's legal framework governing educational administration and continues to provide the legal basis for tax exemption arrangements involving educational institutions.

## Notable For

- **Tax Exemption Framework:** Provides the legal basis for exempting educational agreements from federal taxes in Brazil
- **Educational Administration:** Establishes provisions for tax treatment of agreements involving the Ministry of Education (MEC)
- **Historical Significance:** Enacted during Brazil's military government period (1964-1985), representing that era's approach to educational legislation
- **Multi-Subject Coverage:** Addresses educational institutions, business entities, agreements, registrations, and tax exemptions within a single statute
- **Constitutional Foundation:** Implements provisions of Article 168, Item III of the Federal Constitution

## Body

### Legislative Context and Enactment

Law No. 4554 of December 10, 1964 was promulgated by President Castelo Branco as part of the federal legislative output during Brazil's military government period. The law was published in Brasília, which had been the capital of Brazil since April 22, 1960, following the transfer of the federal government from Rio de Janeiro. The enactment represents a specific legislative response to constitutional requirements regarding education, specifically addressing the implementation of Article 168, Item III of the Federal Constitution.

The law carries the official citation "Lei nº 4554/1964" and is identified in Brazilian legal databases by the LEXML identifier urn:lex:br:federal:lei:1964-12-10;4554. This identifier provides a unique reference for locating the law within Brazil's comprehensive legal documentation system.

### Legal Content and Scope

The primary purpose of Law No. 4554/1964 is to establish tax exemptions for agreements that aim to comply with Article 168, Item III of the Federal Constitution. The law's digest explicitly states: "ISENTA DE TRIBUTOS CONVENIOS QUE VISEM A ATENDER AO DISPOSTO NO ARTIGO 168 INCISO III DA CONSTITUIÇÃO FEDERAL" (Exempts from taxes agreements that aim to comply with Article 168, Item III of the Federal Constitution).

The scope of the law encompasses multiple subject areas that are interconnected within Brazil's educational and administrative framework:

- **Educational Institutions (Instituição Educacional):** The law directly addresses the legal treatment of educational institutions, providing tax benefits that support their operations and development
- **Ministry of Education (Ministério da Educação - MEC):** The law involves the central federal agency responsible for Brazil's national education policy
- **Business Entities (Empresa):** Provisions address the role of private businesses in educational agreements, enabling partnerships between the private sector and educational institutions
- **Agreements (Convenio):** The law governs formal agreements between various parties involved in educational activities
- **Registration (Inscrição):** The law addresses registration requirements for entities operating within the educational sector
- **Tax Exemption (Isenção):** The core substantive provision establishes tax exemption benefits

### Institutional Framework

Law No. 4554/1964 operates within Brazil's federal administrative structure, involving the Presidency of the Federative Republic of Brazil as the promulgating authority and the Ministry of Education (MEC) as a key implementing agency. The law facilitates cooperation between governmental bodies and educational institutions, creating a framework for agreements that support educational objectives while providing tax benefits.

The involvement of business entities (Empresa) indicates that the law also supports public-private partnerships in the education sector, allowing companies to participate in educational agreements with tax advantages. This approach reflects Brazil's strategy of using tax policy to encourage private sector involvement in educational development.

### Legal Classification and Documentation

Law No. 4554/1964 is classified as a statute within the Brazilian legal system. In legal taxonomy, a statute is defined as a formal written document that creates law, encompassing acts passed by legislatures, executive orders, and by-laws. This classification places the law within the broader category of legislative instruments that establish binding legal rules.

The law is documented in multiple official repositories:

- The official website of the Brazilian Presidency (Presidência da República) hosts the full text at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4554.htm
- The LEXML legal database provides the standardized identifier and comprehensive legal documentation
- The law is cited in legal scholarship and administrative proceedings as "Lei nº 4554/1964"

### Historical and Contemporary Relevance

While enacted in 1964 during Brazil's military government, Law No. 4554/1964 remains part of Brazil's active legal framework governing educational administration. The law reflects the enduring structure of Brazil's educational system and the constitutional provisions regarding education funding and administration.

The law's provisions for tax exemptions continue to provide legal authority for educational partnerships and agreements that benefit from federal tax treatment. This continuity demonstrates the lasting impact of the legislative framework established in 1964 on Brazil's contemporary educational administration.

### Relationship to Broader Legal Framework

Law No. 4554/1964 exists within a complex system of Brazilian legislation governing education, taxation, and administrative cooperation. The law's connection to Article 168, Item III of the Federal Constitution places it within the constitutional framework that establishes the fundamental principles for educational organization in Brazil.

The law serves as an implementation mechanism for constitutional provisions, translating constitutional requirements into specific legal rules that govern tax treatment of educational agreements. This hierarchical relationship between constitutional provisions and statutory implementation is a fundamental characteristic of Brazil's legal system.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1964-12-10;4554)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4554&ano=1964&data=10/12/1964&ato=31aMTRU9UNVRVT7f6)
3. LexML Brasil