# Law No. 4556 of December 10, 1964

> Brazilian law

**Wikidata**: [Q105648343](https://www.wikidata.org/wiki/Q105648343)  
**Source**: https://4ort.xyz/entity/law-no-4556-of-december-10-1964

## Summary
Law No. 4556 of December 10, 1964, is a Brazilian federal statute that grants a tax exemption to municipalities in the state of Rio Grande do Sul. It was promulgated by the Presidency of the Federative Republic of Brazil, then led by Castelo Branco, and published in the country's official gazette. The law is formally classified as a statute, a type of formal written document that creates law.

## Key Facts
- **Full Title:** Lei nº 4556, de 10 de dezembro de 1964.
- **Type of Document:** A statute, which is a formal written document that creates law.
- **Country of Origin:** Brazil.
- **Date of Publication:** December 10, 1964.
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Approval Details:** Promulgated by Castelo Branco on December 10, 1964.
- **Place of Publication:** Brasília.
- **Language:** Brazilian Portuguese.
- **Legal Citation:** Lei nº 4556/1964.
- **Main Subjects:** Municipal prefecture (Prefeitura Municipal), Rio Grande do Sul (Estado Do Rio Grande Do Sul (Rs)), tax exemption (Isenção), and municipality (Municipio).
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4556.htm
- **LexML Brazil ID:** urn:lex:br:federal:lei:1964-12-10;4556
- **Applies to Jurisdiction:** Brazil.
- **Wikidata Description:** Brazilian law.
- **Wikimedia Project:** Included on the focus list of WikiProject Brazilian Laws.

## FAQs
**What is the primary purpose of Law No. 4556/1964?**
This federal law was enacted to provide a tax exemption specifically for municipalities located within the Brazilian state of Rio Grande do Sul. Its main subject matter, as stated in the law's text, is "Isenção" (tax exemption) related to "Municipio" (municipality).

**Who approved this law and when?**
The law was approved by the Presidency of the Federative Republic of Brazil. The promulgation act was carried out by President Castelo Branco on the same day the law was published, December 10, 1964.

**How can I access the full text of this law?**
The official, authentic text of Law No. 4556/1964 is available online at the website of the Brazilian Presidency's Civil House. It is also formally identified by the LexML Brazil system with the unique identifier `urn:lex:br:federal:lei:1964-12-10;4556`.

## Why It Matters
Law No. 4556/1964 matters as a concrete example of the Brazilian federal government's legislative power to enact fiscal policies that directly impact subnational entities. By granting a tax exemption to municipalities in Rio Grande do Sul, this statute demonstrates the central government's role in shaping local economic conditions through specific legal instruments. As a statute, it represents the formal manifestation of statutory law, creating a binding rule that affected the financial administration of these municipalities. Its continued documentation in official repositories ensures legal transparency and serves as a permanent record of a specific governmental action taken during the early period of the military government in 1964.

## Notable For
- **Specific Fiscal Focus:** It is notable for its precise targeting of tax exemption ("Isenção") for municipal prefectures ("Prefeitura Municipal") in a specific state, Rio Grande do Sul.
- **Historical Context:** Enacted in 1964, it is a legal artifact from the first year of the military regime in Brazil.
- **Formal Classification:** Serves as a clear instance of a "statute," the foundational legal concept for formal written law.
- **Structured Data Integration:** It is cataloged with a precise LexML Brazil ID, facilitating machine-readable access to Brazilian legislation.

## Body

### Identity and Classification
Law No. 4556 of December 10, 1964, is formally identified as "Lei nº 4556, de 10 de dezembro de 1964." It is an instance of a **statute**, which is defined as a formal written document that creates law. As a statute, it is a subclass of written work, document, and rule, serving as the official manifestation of statutory law enacted by the Brazilian government.

### Content and Subject Matter
The law's main subjects, as derived from its text, are:
- **Municipal Prefecture** (Prefeitura Municipal)
- **Rio Grande do Sul** (Estado Do Rio Grande Do Sul (Rs))
- **Tax Exemption** (Isenção)
- **Municipality** (Municipio)

This indicates the law's primary focus on granting a fiscal benefit—a tax exemption—to municipal governments within the state of Rio Grande do Sul.

### Promulgation and Publication
The statute was formally approved and promulgated by the **Presidency of the Federative Republic of Brazil**. The act of promulgation was specifically performed by **Castelo Branco**, the president at the time, on December 10, 1964. The law was published in **Brasília**, the national capital, on the same date. The official legal citation for this text is "Lei nº 4556/1964."

### Jurisdiction and Language
Law No. 4556/1964 applies to the jurisdiction of **Brazil** and is written in **Brazilian Portuguese**. As a federal law, it is part of the legal framework that governs the entire country, though its provisions are specifically targeted at municipalities in one state.

### Digital Access and Identification
The law is preserved and accessible through official digital platforms:
- The full text is hosted at the Brazilian government's portal: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4556.htm`.
- It is formally registered in the **LexML Brazil** system with the unique identifier `urn:lex:br:federal:lei:1964-12-10;4556`, which standardizes its reference for legal and computational purposes.
- It is also recognized by **WikiProject Brazilian Laws**, a Wikimedia project dedicated to cataloging Brazilian legislation.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1964-12-10;4556)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4556&ano=1964&data=10/12/1964&ato=e98UTRU9UNVRVT50e)