# Law No. 4696 of June 22, 1965

> Brazilian law

**Wikidata**: [Q105647923](https://www.wikidata.org/wiki/Q105647923)  
**Source**: https://4ort.xyz/entity/law-no-4696-of-june-22-1965

## Summary
**Law No. 4696 of June 22, 1965** is a Brazilian federal statute that extends a stamp tax exemption (Imposto do Selo) previously granted to the company Aços Finos Piratini S.A. Promulgated in Brasília by President Castelo Branco, the law modifies the tax privileges established by Article 5 of Law 3.972 of October 13, 1961. As a formal legal instrument, it serves as an instance of statutory law applicable within the jurisdiction of Brazil.

## Key Facts
- **Official Title:** Lei nº 4696, de 22 de junho de 1965.
- **Classification:** Instance of a **statute** (formal written document creating law).
- **Promulgation Date:** June 22, 1965.
- **Approving Authority:** Presidency of the Federative Republic of Brazil (President Castelo Branco).
- **Primary Function:** Amplifies the stamp tax exemption for **Aços Finos Piratini S.A.** as originally set by Article 5 of Law 3.972 (October 13, 1961).
- **Jurisdiction:** Brazil.
- **Place of Publication:** Brasília.
- **Language:** Brazilian Portuguese.
- **Main Subjects:** Rio Grande do Sul (State), Tax Exemption, Municipality.
- **Legal Citation:** Lei nº 4696/1965.
- **Lexml Brazil ID:** `urn:lex:br:federal:lei:1965-06-22;4696`.
- **Official URL:** Available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4696.htm`.

## FAQs
**What is the specific purpose of Law No. 4696/1965?**
The law specifically extends the stamp tax (Imposto do Selo) exemption granted to the firm Aços Finos Piratini S.A. It expands upon the privileges originally conferred by Article 5 of Law 3.972, enacted on October 13, 1961.

**Who signed Law No. 4696 into effect?**
The statute was approved and promulgated by the Presidency of the Federative Republic of Brazil, specifically under President Castelo Branco, on June 22, 1965.

**Where does this law apply and what jurisdictions does it cover?**
The law applies to the jurisdiction of Brazil, with the place of publication listed as Brasília. Its stated main subjects include the state of Rio Grande do Sul and the concept of the municipality, alongside the central theme of tax exemption.

**How is this law formally classified?**
It is classified as a "statute," which is defined as a formal written document that creates law. In structured data, it is treated as an instance of a legal term or concept and a subclass of a written work and rule.

## Why It Matters
Law No. 4696 matters as a concrete example of statutory law used for targeted fiscal policy during the early period of Brazil's military dictatorship (which began in 1964). By specifically naming "Aços Finos Piratini S.A." and modifying the tax obligations established in 1961, the law illustrates the government's direct intervention in industrial support through tax exemptions. It serves as a historical record of the legal framework governing Brazilian industry and taxation in the 1960s, reflecting the broader role of statutes as the primary instruments for exercising government authority and recording legal norms. Furthermore, its classification as a statute places it within the global schema of public domain legal documents accessible to all citizens.

## Notable For
- **Targeted Fiscal Incentive:** Notable for singling out a specific private entity, **Aços Finos Piratini S.A.**, for expanded tax relief, distinct from broader economic reforms.
- **Modification of Preceding Law:** Specifically alters the effects of **Law 3.972 of 1961**, demonstrating the legislative process of amending existing tax codes.
- **Presidential Sanction:** Represents a legislative act promulgated by **Castelo Branco**, the first military president of the regime established in 1964.
- **Public Domain Status:** Like all statutes in Brazil and other jurisdictions (such as the US and France per the "edict of government doctrine"), it is a public domain document, ensuring public accessibility.
- **Semantic Web Integration:** Notable for possessing specific structured identifiers, such as a **Lexml Brazil ID** and properties mapping it to `schema.org/Legislation`.

## Body

### Legislative Content and Scope
Law No. 4696 was enacted to "AMPLIAR A ISENÇÃO DO IMPOSTO DO SELO" (Amplify the exemption of the Stamp Tax) previously conceded to the firm Aços Finos Piratini S.A. The legal digest specifies that this action relates directly to Article 5 of **Law 3.972**, dated October 13, 1961. By extending this exemption, the law functioned as a fiscal instrument to reduce the operational costs of the specified entity, reflecting a legislative intent to support the company through statutory intervention.

### Promulgation and Historical Context
The law was approved on **June 22, 1965**, via **promulgation** by the **Presidency of the Federative Republic of Brazil**. The authority listed is **Castelo Branco**, who served as President during the early years of the military regime (1964–1985). This period was characterized by centralization of executive power, though this specific law follows the standard statutory procedure of being a formal written document enacted to create or modify law. The place of publication is recorded as **Brasília**, the federal capital of Brazil since 1960.

### Jurisdiction and Subject Matter
The statute applies to the jurisdiction of **Brazil** (officially the Federative Republic of Brazil). Structured data regarding the law identifies three main subjects:
1.  **Rio Grande do Sul:** Listed as "Estado Do Rio Grande do Sul (Rs)," this indicates the law's relevance to this specific southern state, likely the location of the beneficiary firm.
2.  **Tax Exemption:** Categorized under "Isenção," defining the primary legal mechanism employed.
3.  **Municipality:** Listed as "Município," suggesting implications for local administrative divisions or tax distribution.

### Nature as a Statute
As an instance of a **statute**, Law No. 4696 is a formal written document that creates law. In legal taxonomy, a statute is a subclass of "written work," "document," and "rule," distinct from abstract legal theories. It functions as the physical manifestation of statutory law. Structurally, a statute like this is composed of "legal norms" and is caused by the act of "legislation." In the United States and France, such documents are considered public domain under the "edict of government doctrine," a principle generally applicable to official legal texts globally to ensure public access.

### Identification and Resources
The law is officially cataloged within Brazilian legal systems. Its **Lexml Brazil ID** is `urn:lex:br:federal:lei:1965-06-22;4696`, providing a unique Uniform Resource Name. The text is accessible to the public via the official government portal at the Planalto Palace website (`https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4696.htm`). It is written in **Brazilian Portuguese**, the official language of the country. The legal citation for reference is **Lei nº 4696/1965**.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1965-06-22;4696)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4696&ano=1965&data=22/06/1965&ato=0c0oXTq1UeZRVTbdd)
3. LexML Brasil