# Law No. 4658 of June 2, 1965

> Brazilian law

**Wikidata**: [Q105648332](https://www.wikidata.org/wiki/Q105648332)  
**Source**: https://4ort.xyz/entity/law-no-4658-of-june-2-1965

## Summary
Law No. 4658 of June 2, 1965 is a Brazilian statute that exempts Radio Difusora São Paulo S.A. from import and consumption taxes on television equipment. Enacted during the presidency of Castelo Branco, this law represents a targeted tax exemption designed to support media infrastructure in the state of São Paulo.

## Key Facts
- **Title:** Lei nº 4658, de 2 de junho de 1965
- **Type:** Brazilian federal statute
- **Enactment Date:** June 2, 1965
- **Approved By:** Presidency of the Federative Republic of Brazil (President Castelo Branco)
- **Main Subject:** Tax exemption for television equipment imported by Radio Difusora São Paulo S.A.
- **Taxes Covered:** Import tax (Imposto De Importação) and consumption tax (Imposto De Consumo)
- **Jurisdiction:** Brazil (federal law)
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 4658/1965
- **Publication Location:** Brasília, Brazil
- **Official Text Available At:** [https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4658.htm](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4658.htm)
- **LexML Brazil ID:** urn:lex:br:federal:lei:1965-06-02;4658
- **Wikidata Classification:** Instance of "statute"
- **WikiProject:** Brazilian Laws

## FAQs

**What does Law No. 4658 of June 2, 1965 actually do?**
This law specifically exempts Radio Difusora São Paulo S.A. from paying import taxes and consumption taxes on television equipment. It was designed to reduce financial barriers for this media company in acquiring broadcasting technology during Brazil's mid-20th century development period.

**Who approved this law and when?**
The law was promulgated by President Humberto de Alencar Castelo Branco on June 2, 1965, during Brazil's military government period. Castelo Branco served as Brazil's first military president following the 1964 coup d'état.

**What specific taxes does this law address?**
The statute covers two main tax categories: import tax (Imposto De Importação) and consumption tax (Imposto De Consumo). These were significant financial obligations for companies importing broadcasting equipment during this era.

**Is this law still in effect today?**
The source material does not specify whether this law remains active or has been repealed. Tax exemption laws in Brazil typically have specific duration periods or may be superseded by later legislation. The original text would need to be consulted for any sunset clauses or expiration dates.

**What was the broader context when this law was created?**
This law was enacted during a period of significant media expansion in Brazil. The 1960s saw rapid growth in television broadcasting, with the military government investing in infrastructure to support national communication networks and propaganda efforts.

**How does this law relate to São Paulo specifically?**
The law specifically mentions Radio Difusora São Paulo S.A., indicating it was targeted legislation to support media development in São Paulo state. This reflects São Paulo's role as Brazil's economic and media hub during this period.

## Why It Matters

Law No. 4658 of June 2, 1965 represents an important example of targeted economic policy during Brazil's military government era. By exempting a specific media company from substantial taxes on imported television equipment, the law facilitated the expansion of Brazil's broadcasting infrastructure during a crucial period of technological development.

This statute matters because it demonstrates how the Brazilian government used tax policy to shape media development during the 1960s. The exemption would have significantly reduced costs for Radio Difusora São Paulo S.A., potentially accelerating the adoption of television technology in Brazil's most populous state. Such policies played a role in establishing the media landscape that would later become central to Brazilian culture and politics.

The law also serves as a historical marker of Brazil's economic development strategies during the military regime. Tax exemptions for specific industries or companies were common tools used to stimulate growth in priority sectors. This particular exemption highlights the government's focus on media infrastructure as part of its broader modernization agenda.

## Notable For

- **Targeted Media Support:** One of numerous Brazilian laws providing tax exemptions to specific media companies during the 1960s
- **Military Government Policy:** Enacted during President Castelo Branco's administration (1964-1967)
- **São Paulo Focus:** Specifically benefiting Radio Difusora São Paulo S.A., reflecting the state's media importance
- **Television Expansion:** Part of broader efforts to develop Brazil's television broadcasting infrastructure
- **Tax Exemption Model:** Example of how Brazil used selective tax relief to stimulate industry growth
- **Historical Media Documentation:** Provides insight into media development strategies during Brazil's authoritarian period

## Body

### Legislative Context and Creation

Law No. 4658 of June 2, 1965 was created through the standard Brazilian legislative process and promulgated by President Humberto de Alencar Castelo Branco. The law represents a specific instance of tax exemption legislation targeting media infrastructure development. It was published in Brasília, Brazil's capital since 1960, reflecting the centralized nature of federal legislation during this period.

The statute falls under the broader category of economic development laws enacted during Brazil's military government (1964-1985). This period saw numerous targeted tax exemptions designed to stimulate specific industries or support government priorities. The law's focus on television equipment aligns with the military regime's emphasis on modernizing Brazil's communication infrastructure.

### Tax Exemption Details

The law specifically exempts Radio Difusora São Paulo S.A. from two significant tax obligations:
- **Import Tax (Imposto De Importação):** A tax levied on goods entering Brazil from foreign countries
- **Consumption Tax (Imposto De Consumo):** A tax applied to certain consumer goods, including imported equipment

These exemptions would have substantially reduced the cost of acquiring television broadcasting equipment for the specified company. During the 1960s, such equipment was typically imported from technologically advanced countries, making these taxes significant barriers to media development.

### Beneficiary and Geographic Focus

The sole beneficiary of this tax exemption is Radio Difusora São Paulo S.A., a media company operating in São Paulo state. São Paulo was (and remains) Brazil's economic and media center, home to the country's largest television networks and production facilities. This targeted approach suggests the law was part of a broader strategy to concentrate media development in Brazil's most economically significant region.

The law's focus on São Paulo reflects the state's dominant position in Brazil's media landscape during the 1960s. By this period, São Paulo had already established itself as the center of Brazilian television production, with networks like TV Tupi and TV Record pioneering national broadcasting.

### Historical and Political Context

This law was enacted during a transformative period in Brazilian media history. The 1960s saw:
- Rapid expansion of television broadcasting across Brazil
- Government investment in communication infrastructure
- Establishment of national broadcasting networks
- Increased use of television for government communication and propaganda

The military government that took power in 1964 viewed media development as crucial for national integration and ideological control. Tax exemptions like this one helped reduce financial barriers for media companies aligning with government priorities.

President Castelo Branco's administration (1964-1967) implemented numerous economic policies aimed at modernization and industrial development. This tax exemption fits within that broader pattern of using selective economic incentives to shape Brazil's development trajectory.

### Legal Classification and Documentation

Law No. 4658 is classified as a federal statute (lei) in the Brazilian legal system. It carries the official citation "Lei nº 4658/1965" and is identified in the LexML Brazil legal database as urn:lex:br:federal:lei:1965-06-02;4658.

The complete text of the law is available through official Brazilian government portals, including:
- [Presidência da República](https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4658.htm)
- [Legislação Federal](https://legislacao.presidencia.gov.br/)

These official publications ensure the law's text remains accessible for legal reference and historical research.

### Relationship to Brazilian Legal System

This statute represents a specific application of Brazil's tax exemption authority. The Brazilian legal system allows for targeted tax relief through federal legislation, particularly when such exemptions serve broader economic or developmental goals.

The law operates within Brazil's federal structure, where taxation policy is primarily determined at the national level. Import and consumption taxes fall under federal jurisdiction, making this a federal rather than state-level exemption.

### Media Development Impact

While the immediate impact of this specific exemption is difficult to quantify from the available data, it contributes to understanding Brazil's media development strategies during the 1960s. The law would have:
- Reduced equipment costs for Radio Difusora São Paulo S.A.
- Potentially accelerated the company's technological upgrades
- Supported the broader expansion of television broadcasting in São Paulo
- Contributed to the concentration of media power in Brazil's economic center

This pattern of targeted support helped establish the media infrastructure that would later become central to Brazilian political and cultural life.

### Comparison with Similar Legislation

Law No. 4658 represents one of many targeted tax exemptions enacted during Brazil's military government period. Similar laws provided tax relief to:
- Other media companies
- Industrial development projects
- Agricultural modernization efforts
- Infrastructure construction

The specific focus on television equipment distinguishes this law as part of the government's media development strategy rather than broader industrial policy.

### Current Status and Legacy

The source material does not indicate whether this law remains in effect or has been repealed. Brazilian tax exemption laws typically include specific duration periods or may be superseded by later legislation. The law's continued relevance would depend on:
- Any expiration dates included in the original text
- Subsequent legislation affecting media tax exemptions
- Changes in Brazil's tax code structure

Regardless of its current legal status, the law serves as an important historical document illustrating Brazil's media development policies during the 1960s and the military government's approach to economic incentives.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1965-06-02;4658)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4658&ano=1965&data=02/06/1965&ato=c03EzaU1UeZRVT3a8)
3. LexML Brasil