# Law No. 4596 of February 22, 1965

> Brazilian law

**Wikidata**: [Q105648341](https://www.wikidata.org/wiki/Q105648341)  
**Source**: https://4ort.xyz/entity/law-no-4596-of-february-22-1965

## Summary
Law No. 4596 of February 22, 1965 is a Brazilian statute that exempts equipment imported by Rádio Sociedade Gaúcha S.A. from import and consumption taxes. Promulgated by President Castelo Branco in Brasília, it functions as a formal legal instrument within the jurisdiction of the Federative Republic of Brazil.

## Key Facts
- **Full Title:** Lei nº 4596, de 22 de fevereiro de 1965
- **Classification:** Instance of a Statute (formal written document creating law)
- **Date of Promulgation:** February 22, 1965
- **Approving Authority:** Presidency of the Federative Republic of Brazil (Castelo Branco)
- **Place of Publication:** Brasília, Brazil
- **Primary Subject:** Exemption from Import Tax (Imposto de Importação) and Consumption Tax (Imposto De Consumo)
- **Beneficiary:** Radio Sociedade Gaucha S.A.
- **Geographic Scope:** Brazil; specifically references the State of Rio Grande do Sul and Municipality contexts
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 4596/1965
- **Lexml ID:** `urn:lex:br:federal:lei:1965-02-22;4596`
- **Official URL:** Available at the Planalto government archive (`ccivil_03/leis/1950-1969/l4596.htm`)

## FAQs
**What is the specific function of Law No. 4596/1965?**
The law grants a specific fiscal exemption, waiving the Import Tax and Consumption Tax on equipment designated for import by the entity Radio Sociedade Gaucha S.A.

**Who enacted this law and where does it apply?**
The statute was approved via promulgation by President Castelo Branco. It applies to the jurisdiction of the Federative Republic of Brazil, with specific reference to the State of Rio Grande do Sul.

**How is this law classified legally?**
It is classified as a "statute," which is a formal written document that creates law. As a legal text in Brazil, it is part of the public domain and written in Brazilian Portuguese.

## Why It Matters
Law No. 4596 of February 22, 1965, serves as a specific example of targeted fiscal legislation in Brazil during the mid-20th century. By exempting Rádio Sociedade Gaúcha S.A. from federal import and consumption taxes, the statute illustrates the government's use of tax exemptions to support specific media or broadcasting entities. Enacted early in the presidency of Castelo Branco, it reflects the administrative functions of the federal government regarding customs and tariff regulations. As a statute, it represents the manifestation of statutory law, providing a concrete, written record of a legal rule that alters the standard tax obligations for a specific entity.

## Notable For
- **Targeted Fiscal Exemption:** Distinct for specifically naming "Radio Sociedade Gaucha S.A." as the beneficiary of tax relief.
- **Dual Tax Waiver:** Notable for exempting the beneficiary from both "Imposto de Importação" (Import Tax) and "Imposto De Consumo" (Consumption Tax).
- **Historical Context:** Promulgated by Castelo Branco, the first president of the Brazilian military dictatorship period (1964–1985), linking it to a significant era in Brazilian political history.
- **Regional Specificity:** While a federal law, it explicitly references the State of Rio Grande do Sul, highlighting regional economic interests within national legislation.

## Body

### Legislative Identity and Classification
Law No. 4596 (Lei nº 4596, de 22 de fevereiro de 1965) is an instance of a **statute**, a formal written document that creates law. It is classified as a legal term or legal concept and serves as a manifestation of statutory law within the Brazilian legal system. The text is written in **Brazilian Portuguese** and carries the legal citation `Lei nº 4596/1965`.

As a statute, it falls under the broader category of a "legal act" and is part of the body of law. In accordance with standard legal classifications, such documents are considered public domain in many jurisdictions, serving as official records of government authority.

### Provisions and Subject Matter
The primary function of this statute is to establish a **tax exemption** (Isenção). Specifically, the law digests reveal that it exempts equipment imported by **Radio Sociedade Gaucha S.A.** from two specific fiscal charges:
1.  **Imposto De Importação (Import Tax):** A federal tax levied on goods brought into the country.
2.  **Imposto De Consumo (Consumption Tax):** A tax on the consumption of goods.

The law’s main subjects are formally identified as:
-   **Import Tax:** Referred to explicitly in the text.
-   **Consumption Tax:** Identified by the ID `Q105766473` in knowledge systems.
-   **Tax Exemption:** The act of being freed from the obligation to pay tax.
-   **Rio Grande do Sul:** The State (Estado Do Rio Grande Do Sul) is referenced as a relevant geographical entity.
-   **Municipality:** The concept of "Município" is listed as a subject, likely referring to the local administrative context of the beneficiary.

### Enactment and Authority
The statute was officially approved by the **Presidency of the Federative Republic of Brazil**. The promulgation took place on **February 22, 1965**, under the authority of **Castelo Branco**. This occurred in **Brasília**, which has served as the capital of Brazil since 1960. The act of promulgation is the determination method used to bring the law into effect.

### Jurisdiction and Context
The law applies to the jurisdiction of **Brazil** (officially the Federative Republic of Brazil). Brazil is a federal republic located in South America, and at the time of this law's enactment in 1965, the country was under a military government following the 1964 coup. The capital, Brasília, is situated in the Center-West region of the country.

The law specifically concerns the **State of Rio Grande do Sul**, which is the southernmost state of Brazil. This indicates that the beneficiary, Radio Sociedade Gaucha S.A., operated within this specific federal unit.

### Accessibility and Identification
The official text of Law No. 4596/1965 is available via the Brazilian government's legislative portal at `planalto.gov.br`. It is indexed under the Lexml Brazil system with the identifier `urn:lex:br:federal:lei:1965-02-22;4596`. The law is tracked within the "WikiProject Brazilian Laws" on knowledge platforms, indicating its recognition as a distinct legislative act within the broader corpus of Brazilian statutory law.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1965-02-22;4596)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4596&ano=1965&data=22/02/1965&ato=ecakXTU1UeZRVTbd8)
3. LexML Brasil