# Law No. 4597 of February 22, 1965

> Brazilian law

**Wikidata**: [Q105648352](https://www.wikidata.org/wiki/Q105648352)  
**Source**: https://4ort.xyz/entity/law-no-4597-of-february-22-1965

## Summary
Law No. 4597 of February 22, 1965, is a Brazilian federal statute enacted by the Presidency of the Federative Republic of Brazil under President Castelo Branco. This legislation primarily addresses import taxes, consumption taxes, and tax exemptions, with specific provisions related to the state of Bahia and various municipalities. It serves as a formal written legal document that establishes binding fiscal rules within the Brazilian jurisdiction.

## Key Facts
- **Official Title:** Lei nº 4597, de 22 de fevereiro de 1965.
- **Legal Citation:** Lei nº 4597/1965.
- **Classification:** Statute (a formal written document creating law).
- **Enactment Date:** February 22, 1965.
- **Promulgation Date:** February 22, 1965.
- **Approving Authority:** Presidency of the Federative Republic of Brazil.
- **Head of State at Enactment:** Castelo Branco.
- **Jurisdiction:** Brazil (Federative Republic of Brazil).
- **Primary Subjects:** Import tax (Imposto De Importação), Consumption tax (Imposto De Consumo), Tax exemption (Isenção).
- **Geographic Scope:** Includes specific references to the State of Bahia (Estado Da Bahia) and municipalities (Municipio).
- **Language:** Brazilian Portuguese.
- **Place of Publication:** Brasília.
- **LexML Brazil ID:** urn:lex:br:federal:lei:1965-02-22;4597.
- **Official Online Source:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4597.htm.
- **Secondary Source URL:** https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4597&ano=1965&data=22/02/1965&ato=ed2oXTU1UeZRVT2ee.
- **Wikidata Description:** Brazilian law.
- **Wikimedia Project Focus:** Listed on WikiProject Brazilian Laws.

## FAQs
**What specific fiscal areas does Law No. 4597/1965 regulate?**
This statute specifically governs import taxes and consumption taxes within the Brazilian federal system. It also establishes frameworks for tax exemptions and applies these fiscal rules to specific geographic entities, including the state of Bahia and various municipalities.

**Who was responsible for approving and promulgating this law?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil on February 22, 1965. At the time of its enactment, the head of state was President Castelo Branco.

**Where can the official text of this law be accessed online?**
The full text is available through the official Planalto government portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4597.htm. It is also indexed in the LexML Brazil system under the unique identifier urn:lex:br:federal:lei:1965-02-22;4597.

**Does this law apply to the entire country or specific regions?**
While it is a federal law applicable to the jurisdiction of Brazil, the text explicitly references specific regions such as the State of Bahia and various municipalities, indicating targeted provisions for these areas alongside general national tax rules.

## Why It Matters
Law No. 4597 of February 1965 is a critical component of Brazil's mid-20th-century fiscal architecture, establishing the legal basis for how import and consumption taxes were levied during a pivotal era of national development. By defining specific tax exemptions and outlining the scope of taxation for states like Bahia and local municipalities, the statute provided the necessary legal clarity for economic administration and revenue collection. Its existence ensures that historical tax obligations and exemptions are documented in a formal, accessible statute, serving as a reference for legal continuity and the interpretation of Brazil's evolving tax code. As a public domain document, it reinforces the principle that citizens and businesses have unrestricted access to the laws that dictate their financial responsibilities.

## Notable For
- **Specific Fiscal Focus:** Distinctly targets the intersection of import taxes, consumption taxes, and tax exemptions in a single legislative act.
- **Regional Specificity:** Uniquely incorporates provisions specifically naming the State of Bahia and general municipalities within a federal statute.
- **Historical Context:** Enacted during the presidency of Castelo Branco, reflecting the legislative priorities of Brazil in 1965.
- **Digital Preservation:** Fully digitized and accessible via the LexML Brazil system and the Planalto official portal, ensuring long-term public access.
- **Wikidata Integration:** Recognized as a distinct entity in global knowledge graphs with a dedicated Wikidata description and project focus.
- **Formal Classification:** Serves as a definitive example of a "statute" within the Brazilian legal taxonomy, distinct from executive orders or by-laws in its legislative origin.

## Body

### Legislative Identity and Classification
Law No. 4597 is formally classified as a **statute**, defined as a formal written document that creates law. It falls under the broader category of Brazilian federal legislation and is an instance of a legal term or concept. The document functions as the physical manifestation of statutory law, created through the legislative process and promulgated by the executive authority. In the context of the Brazilian legal system, it is distinct from general concepts of "law" or "legislation" by being the specific written instrument that enacts the rules. The law is written in **Brazilian Portuguese** and was published in the capital city of **Brasília**.

### Enactment and Authority
The statute was brought into force on **February 22, 1965**. The approval and promulgation were executed by the **Presidency of the Federative Republic of Brazil**. Historical records indicate that the determination method for this enactment was **promulgation**, occurring on the same date as the approval. The head of state responsible for this action was **Castelo Branco**, who served as the President of Brazil at the time. The legal citation for this text is standardly referenced as **Lei nº 4597/1965**.

### Subject Matter and Scope
The primary focus of Law No. 4597 is the regulation of fiscal matters, specifically:
- **Import Tax:** The law addresses the "Imposto De Importação," establishing rules for goods entering the country.
- **Consumption Tax:** It covers the "Imposto De Consumo," regulating taxes on goods and services consumed within the jurisdiction.
- **Tax Exemptions:** The statute includes provisions for "Isenção," detailing conditions under which certain taxes may be waived.
- **Geographic Application:** While a federal law, the text explicitly references the **State of Bahia (Estado Da Bahia)** and **municipalities (Municipio)**, suggesting specific applications or exemptions relevant to these local entities.

### Digital Identification and Access
To ensure accessibility and interoperability in the digital age, the law is assigned several unique identifiers:
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1965-02-22;4597`. This unique resource name allows for precise citation and retrieval within the Brazilian legal data ecosystem.
- **Official Web Presence:** The full text is hosted on the official government portal at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4597.htm`.
- **Secondary Repository:** Additional access is provided via `https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4597&ano=1965&data=22/02/1965&ato=ed2oXTU1UeZRVT2ee`.
- **Wikimedia Integration:** The entity is tracked under **WikiProject Brazilian Laws**, ensuring it is maintained within the open-source knowledge community.

### Jurisdictional and Linguistic Context
The law applies exclusively to the **jurisdiction of Brazil**. As a federal statute, it operates within the framework of the Federative Republic of Brazil. The language of the work is **Brazilian Portuguese**, which is the official language of the country. The document serves as a binding legal norm for all citizens, businesses, and government entities within the national territory, with specific nuances applied to the state of Bahia and various municipalities as indicated in its main subject qualifiers.

### Historical and Structural Context
Enacted in 1965, this law represents a specific moment in Brazil's legislative history, occurring during a period of significant political and economic transformation. As a statute, it is part of the "written work" and "document" subclass of legal concepts. It is composed of legal norms that are part of the broader "law" and "legal act" categories. The creation of this law followed the standard legislative procedure involving draft laws and was caused by the act of legislation, resulting in the statutory law that governs the specified tax areas. Its inclusion in the LexML system and its citation in the Planalto archives ensure its status as a permanent and verifiable record of the Brazilian state's fiscal policy from that era.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1965-02-22;4597)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4597&ano=1965&data=22/02/1965&ato=ed2oXTU1UeZRVT2ee)