# Law No. 4960 of April 27, 1966

> Brazilian law

**Wikidata**: [Q105647575](https://www.wikidata.org/wiki/Q105647575)  
**Source**: https://4ort.xyz/entity/law-no-4960-of-april-27-1966

## Summary

Law No. 4960 of April 27, 1966 (Lei nº 4960/1966) is a Brazilian federal statute that extends the deadlines for the presentation of income declarations (declarações de renda). Enacted during the military government period under President Castelo Branco, this law represents a specific legislative intervention in Brazilian tax administration procedures. It was published in Brasília and remains accessible through the official government legal database.

## Key Facts

- **Official Title:** Lei nº 4960, de 27 de abril de 1966
- **Legal Citation:** Lei nº 4960/1966
- **Publication Date:** April 27, 1966
- **Place of Publication:** Brasília, Brazil
- **Country:** Brazil
- **Language:** Brazilian Portuguese
- **Type/Classification:** statute (formal written document that creates law)
- **Approved By:** Presidency of the Federative Republic of Brazil
- **Promulgated By:** President Castelo Branco
- **Applies To Jurisdiction:** Brazil
- **LEXML Brazil ID:** urn:lex:br:federal:lei:1966-04-27;4960
- **Main Subject Matter:** time limit (Prazo), prorogation (Prorrogação), presentation (Apresentação)
- **Law Digest:** "PRORROGA OS PRAZOS PARA A APRESENTAÇÃO DE DECLARAÇÕES DE RENDA" (Extends the deadlines for the presentation of income declarations)
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4960.htm

## FAQs

**What is Law No. 4960 of April 27, 1966?**

Law No. 4960 of April 27, 1966 is a Brazilian federal law that extends the deadlines for submitting income tax declarations. It was enacted by the Presidency of the Federative Republic of Brazil during the military government period under President Castelo Branco and represents a specific legislative action related to tax administration procedures.

**What is the subject matter of Law No. 4960/1966?**

The law's primary subject matter concerns time limits (prazos), specifically the extension (prorrogação) of deadlines for the presentation (apresentação) of income declarations (declarações de renda). This indicates it was procedural legislation affecting tax filing requirements.

**When was Law No. 4960 of April 27, 1966 enacted?**

The law was enacted on April 27, 1966, during Brazil's military government period (1964-1985). It was promulgated by President Castelo Branco, who served as president from 1964 to 1967.

**Where can Law No. 4960/1966 be accessed?**

The full text of the law is available through the official Brazilian government website at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4960.htm, and through the LEXML legal database at the identifier urn:lex:br:federal:lei:1966-04-27;4960.

**What type of legal document is Law No. 4960/1966?**

Law No. 4960/1966 is classified as a statute—a formal written document that creates law. In the Brazilian legal system, statutes (leis) are primary legislation enacted by the federal government and represent binding legal rules.

## Why It Matters

Law No. 4960 of April 27, 1966 matters as a historical artifact of Brazilian legislative activity during a significant period in the nation's history. Enacted during the military government era, this law represents the types of administrative and fiscal legislation that maintained state functioning during that period. The law's focus on extending income declaration deadlines reflects the practical realities of tax administration, where legislative adjustments to filing periods were necessary to accommodate administrative capacity, taxpayer compliance challenges, or procedural changes in the tax system.

For researchers and legal professionals studying Brazilian legal history, this law serves as evidence of the continuity of tax administration mechanisms even during periods of extraordinary political circumstances. The law demonstrates how the Brazilian federal government maintained routine legislative functions related to fiscal governance throughout the military period.

Furthermore, the law's preservation in official government databases and its continued accessibility through platforms like LEXML and the Presidency's legislation portal illustrates Brazil's commitment to maintaining public access to its legal heritage. This accessibility enables citizens, legal practitioners, and researchers to trace the evolution of Brazilian tax law and understand the historical context of current fiscal regulations.

## Notable For

- **Historical Legislative Artifact:** Represents Brazilian federal legislation from the military government period (1964-1985)
- **Tax Administration Function:** Demonstrates procedural legislative activity related to income tax filing requirements
- **Official Preservation:** Maintained in both the official Presidency legislation database and the LEXML legal information system
- **Public Accessibility:** Continuously available through official government portals for legal research and reference

## Body

### Legislative Context and Enactment

Law No. 4960 of April 27, 1966 was enacted during Brazil's military government period, a era spanning from 1964 to 1985. The law was promulgated by President Castelo Branco, who served as President of Brazil from April 15, 1964 to March 15, 1967. This period in Brazilian history saw significant legislative activity as the military government enacted numerous laws to modernize various aspects of Brazilian administration, including tax systems and fiscal procedures.

The law was published in Brasília, which had been the capital of Brazil since April 22, 1960, replacing Rio de Janeiro. The publication in Brasília reflects the centralized nature of federal legislative activity in Brazil, with all federal statutes being officially promulgated from the capital city.

### Legal Classification and Structure

As a statute (lei), Law No. 4960/1966 represents a formal written document that creates law at the federal level in Brazil. In the Brazilian legal hierarchy, statutes occupy a primary position, ranking below the Constitution but above other forms of legal normative acts. The law follows the standard Brazilian legislative numbering system, where "Lei nº" (Law number) is followed by the sequential number and the year of enactment.

The law is classified under the broader category of statutes, which in the context of legal knowledge systems is defined as a formal written document that creates law, encompassing acts, executive orders, and by-laws. This classification situates Law No. 4960 within the larger framework of Brazilian statutory law and connects it to international legal concepts such as the schema.org Legislation class used in structured web data.

### Subject Matter: Income Declaration Deadlines

The substantive content of Law No. 4960/1966 concerns the extension (prorrogação) of deadlines (prazos) for the presentation (apresentação) of income declarations (declarações de renda). This indicates that the law modified existing deadlines for taxpayers to submit their income tax returns to the Brazilian tax authorities.

In Brazilian tax law, income declarations (declarações de imposto de renda) represent the primary mechanism through which taxpayers report their annual income to the federal tax authority (Receita Federal). The deadlines for these submissions are established by law and administrative regulations, and extensions are occasionally granted through legislative action to accommodate various circumstances.

The law's digest, or brief description of its purpose, is recorded as "PRORROGA OS PRAZOS PARA A APRESENTAÇÃO DE DECLARAÇÕES DE RENDA" in the official legal databases. This Portuguese-language description confirms the law's function as a deadline extension mechanism for income tax filings.

### Official Identification and References

Law No. 4960/1966 carries several official identification codes used in Brazilian legal documentation systems:

- **Legal Citation:** Lei nº 4960/1966 (the standard format for citing Brazilian federal laws)
- **LEXML Brazil ID:** urn:lex:br:federal:lei:1966-04-27;4960 (a unique identifier in Brazil's legal XML database system)
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4960.htm (the official location of the law's text on the Presidency's website)

The law is also referenced in Wikidata with the description "Brazilian law" and is connected to the broader knowledge graph of legal entities, including associations with the concept of "statute" and related legal terminology.

### Accessibility and Legal Databases

The law remains accessible through multiple official Brazilian legal information systems. The primary access point is the official website of the Presidency of the Republic (Presidência da República) at planalto.gov.br, which hosts the complete collection of Brazilian federal legislation. This portal provides free public access to the full text of the law.

Additionally, the law is indexed in LEXML, Brazil's centralized legal information system that provides structured access to legislative, judicial, and administrative documents. The LEXML identifier allows researchers to locate the law within the broader context of Brazilian legal documentation and to access related legal materials.

### Relationship to Broader Legal Concepts

Law No. 4960/1966 exists within a network of related legal concepts and classifications. As a statute, it is connected to the broader concept of "legal norm" (norma jurídica), which represents the general category of rules established by legal authorities. The law also relates to concepts of "legislation" (legislação) as the process through which statutes are created, and "legal act" (ato jurídico) as the formal governmental action that produces legal effects.

In terms of jurisdictional application, the law applies to all of Brazil, which is the largest country in South America and the fifth-largest nation in the world by area. Brazil operates as a federal republic with Portuguese as its official language, and the law would have applied to all taxpayers within Brazilian territory at the time of its enactment and subsequently.

### Historical Significance

While Law No. 4960/1966 represents a specific and relatively narrow legislative action—extending tax filing deadlines—it participates in the larger historical narrative of Brazilian legal development. The law was enacted during a period of significant transformation in Brazilian society and government, and it represents the continuation of routine governmental functions during that era.

The preservation of this law in official databases and its continued accessibility demonstrate Brazil's commitment to legal transparency and historical record-keeping. Researchers studying the evolution of Brazilian tax law can trace the specific legislative interventions that shaped the country's fiscal administration, including laws like No. 4960/1966 that modified procedural requirements for taxpayers.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1966-04-27;4960)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4960&ano=1966&data=27/04/1966&ato=bd8g3a65EMZRVT285)
3. LexML Brasil