# Law No. 4993 of May 21, 1966 > Brazilian law **Wikidata**: [Q105647609](https://www.wikidata.org/wiki/Q105647609) **Source**: https://4ort.xyz/entity/law-no-4993-of-may-21-1966 ## Summary Law No. 4993 of May 21, 1966 (Lei nº 4993/1966) is a Brazilian federal statute approved by the Presidency of the Federative Republic of Brazil under President Castelo Branco. This formal written law addresses fiscal matters including tariffs, import taxes, social security, consumption taxes, fees, and tax exemptions, with specific references to the State of São Paulo. ## Key Facts - **Official Title:** Lei nº 4993, de 21 de maio de 1966 - **Legal Citation:** Lei nº 4993/1966 - **Date of Approval/Publication:** May 21, 1966 - **Approving Authority:** Presidency of the Federative Republic of Brazil (Promulgation by Castelo Branco) - **Jurisdiction:** Brazil (Federal) - **Place of Publication:** Brasília - **Language:** Brazilian Portuguese - **Classification:** Instance of a statute (a formal written document that creates law) - **Primary Subjects:** Tariff (Taxa Aduaneira), Import tax (Imposto De Importação), Social security (Previdencia Social), Consumption tax (Imposto De Consumo), Fee (Taxas), Tax exemption (Isenção) - **Geographic Scope:** Specifically references the State of São Paulo (Estado De São Paulo) - **Official Identifier (LexML):** urn:lex:br:federal:lei:1966-05-21;4993 - **Source URL:** Available at the Official Presidency website (https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4993.htm) - **Wikimedia Project:** Listed on the focus list of WikiProject Brazilian Laws ## FAQs **What is the main subject of Law No. 4993/1966?** This law primarily regulates fiscal and economic matters, specifically focusing on tariffs, import taxes, consumption taxes, fees, and social security contributions. It also includes provisions regarding tax exemptions and makes specific reference to the State of São Paulo. **Who enacted Law No. 4993/1966 and when?** The statute was approved by the Presidency of the Federative Republic of Brazil on May 21, 1966. The determination method was promulgation, executed under the authority of President Castelo Branco. **Where can the official text of Law No. 4993/1966 be found?** The law is available at the official Brazilian government domain, specifically the Planalto Palace website (planalto.gov.br). It is also cataloged in the LexML system with the specific URN `urn:lex:br:federal:lei:1966-05-21;4993`. **Does Law No. 4993/1966 apply to the whole of Brazil?** While the law applies to the federal jurisdiction of Brazil, its text explicitly references the "Estado De São Paulo" (State of São Paulo) within its subject matter. It was published in Brasília, the federal capital. **Is Law No. 4993/1966 copyrighted?** As a statute, it is considered a formal written document that creates law and is generally in the public domain in jurisdictions like the United States (under the edict of government doctrine) and France. This ensures the public has unrestrained access to the legal text. ## Why It Matters Law No. 4993/1966 is significant as a regulatory instrument governing Brazil's economic landscape during the mid-1960s. By addressing import taxes, tariffs, and consumption taxes, the statute played a role in shaping federal trade policy and revenue generation. Its inclusion of social security provisions highlights the intersection of fiscal policy and social welfare administration. Furthermore, the specific mention of the State of São Paulo suggests tailored fiscal considerations for Brazil's most populous economic hub. As a statute, it represents the concrete manifestation of statutory law, serving as a primary, accessible record of the legal rules enacted by the government during that period. ## Notable For - **Presidential Promulgation:** Approved via promulgation by President Castelo Branco during his tenure (1964–1967), a period of military rule in Brazil. - **Comprehensive Fiscal Scope:** Covers a wide array of financial instruments including import duties, social security, and consumption taxes. - **Regional Specificity:** Notable for explicitly citing the State of São Paulo in its subject matter, distinguishing it from purely generalized federal statutes. - **Digital Preservation:** Included in the LexML legal knowledge base and the WikiProject Brazilian Laws, ensuring standardized digital identification and accessibility. - **Publication Location:** Published in Brasília, which had been the federal capital for only six years at the time of the law's enactment (capital moved in 1960). ## Body ### Legal Classification and Nature Law No. 4993 of May 21, 1966, is classified as a **statute**. As defined by legal standards, a statute is a formal written document that creates law, acting as the physical or formal expression of a legal rule. This document serves as the tangible "manifestation of statutory law," differentiating it from abstract legal concepts. Like other statutes, it functions as an official record of legal rules enacted by a government authority. Structurally, it is composed of legal norms and is considered a subclass of both a "written work" and a "rule." Due to its nature as an official government edict, Law No. 4993/1966 falls under the "edict of government doctrine," meaning it is generally in the public domain, particularly in the United States and France, ensuring unrestricted public access. ### Jurisdictional Context and Origin The law originates from the **Federative Republic of Brazil**, the largest country in South America and a federal republic. At the time of its enactment in 1966, Brazil was under a military government (1964–1985), with **Castelo Branco** serving as the President. The statute was **approved by the Presidency of the Federative Republic of Brazil**, with the specific determination method recorded as promulgation. It applies to the jurisdiction of Brazil and was published in **Brasília**, the federal capital since 1960. The official language of the work is **Brazilian Portuguese**, reflecting the linguistic standard of the Brazilian government. ### Legislative and Executive Approval The legislative authority behind Law No. 4993/1966 is traced to the executive branch active during that period. The statute was approved on **May 21, 1966**, a date that serves as both the publication date and the point of promulgation. The responsible authority listed is the **Presidency of the Federative Republic of Brazil**, specifically linked to **Castelo Branco**. This places the law within the specific historical context of the Castelo Branco administration (1964–1967), which was the first period of the Brazilian military dictatorship. ### Subject Matter and Fiscal Scope The content of Law No. 4993/1966 encompasses a broad range of fiscal and regulatory subjects. It addresses **tariffs** (cited as "Taxa Aduaneira") and **import taxes** ("Imposto De Importação"), which are critical for regulating international trade and customs. The law also touches upon **social security** ("Previdencia Social"), indicating its relevance to the welfare system. Additionally, it covers **consumption taxes** ("Imposto De Consumo") and general **fees** ("Taxas"). A notable component of the law is the provision for **tax exemption** ("Isenção"). The statute also specifically names the **State of São Paulo** ("Estado De São Paulo"), implying that certain provisions or applications within the law are tailored to this specific state, which is the economic center of Brazil. ### Identification and Accessibility The law is rigorously cataloged within legal information systems to ensure precise identification and retrieval. - **LexML Brazil ID:** `urn:lex:br:federal:lei:1966-05-21;4993` - **Legal Citation:** Lei nº 4993/1966 - **Work URL:** The full text is available at the official Presidency of the Republic portal: `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4993.htm` The entity is also recognized within the Wikimedia ecosystem, appearing on the focus list of **WikiProject Brazilian Laws**, which aims to improve coverage of Brazilian legislation on Wikimedia projects. This structured data connects it to the broader class of legislation, equivalent to `https://schema.org/Legislation`. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1966-05-21;4993) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4993&ano=1966&data=21/05/1966&ato=706ATSE9EMZRVT7e2)