# Law No. 4995 of May 21, 1966

> Brazilian law

**Wikidata**: [Q105647611](https://www.wikidata.org/wiki/Q105647611)  
**Source**: https://4ort.xyz/entity/law-no-4995-of-may-21-1966

## Summary
Law No. 4995 of May 21, 1966 is a Brazilian federal statute that regulates fiscal matters, specifically addressing tariffs, import taxes, and consumption taxes. Enacted by the Presidency of the Federative Republic of Brazil under President Castelo Branco, the law establishes legal norms regarding tax exemptions and applies to the Federal District and the nation at large.

## Key Facts
- **Official Title:** Lei nº 4995, de 21 de maio de 1966
- **Legal Classification:** Statute (a formal written document that creates law)
- **Enactment Date:** May 21, 1966
- **Sanctioning Authority:** Presidency of the Federative Republic of Brazil (Castelo Branco)
- **Place of Publication:** Brasília, Brazil
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Primary Subjects:** Tariff (Taxa Aduaneira), Import Tax (Imposto De Importação), Consumption Tax (Imposto De Consumo), Tax Exemption (Isenção), and the Federal District (Distrito Federal)
- **Legal Citation:** Lei nº 4995/1966
- **Identifier:** LexML Brazil ID `urn:lex:br:federal:lei:1966-05-21;4995`
- **Official URL:** Available at the Planalto.gov.br civil law archive

## FAQs
**What is the legal function of Law No. 4995/1966?**
Law No. 4995 functions as a statute, meaning it is a formal written document enacted to create law. It serves as a manifestation of statutory law, establishing legal norms regarding taxation and tariffs within the Brazilian legal system.

**What specific topics does Law No. 4995 cover?**
The law focuses on fiscal regulations, specifically citing "Taxa Aduaneira" (tariffs), "Imposto De Importação" (import tax), and "Imposto De Consumo" (consumption tax). It also addresses the "Distrito Federal" (Federal District) and regulations concerning "Isenção" (tax exemption).

**Who approved and promulgated this law?**
The statute was approved and promulgated by the Presidency of the Federative Republic of Brazil. The determination method was promulgation, specifically sanctioned by President Castelo Branco on May 21, 1966.

## Why It Matters
Law No. 4995 of May 21, 1966, matters as a concrete manifestation of statutory law within the Brazilian legal framework. As a statute, it represents the formal exercise of government authority to codify rules regarding taxation—specifically import duties and consumption taxes—which are critical levers for national economic policy and trade regulation.

Its enactment during the presidency of Castelo Branco places it within a specific historical context of Brazilian governance. Furthermore, as a legal document, it falls under the "edict of government doctrine," meaning it is part of the public domain, ensuring that the citizens subject to these tax laws have unrestrained access to the legal texts governing them. By defining specific tax exemptions and tariff structures, the law plays a role in the fiscal architecture of the Brazilian state, influencing how goods enter the country and how consumption is taxed within the Federal District and nationally.

## Notable For
- **Fiscal Regulation:** Specifically targets tariffs, import taxes, and consumption taxes.
- **Public Domain Status:** As a statute, it is not subject to copyright, ensuring free public access.
- **Historical Context:** Enacted during the Castelo Branco administration in 1966.
- **Legal Standardization:** Possesses a standardized LexML identifier (`urn:lex:br:federal:lei:1966-05-21;4995`) for interoperability in legal databases.
- **WikiProject Inclusion:** Listed on the "WikiProject Brazilian Laws," indicating its relevance in organized legal knowledge management.

## Body

### Legal Identity and Classification
Law No. 4995 of May 21, 1966 (Portuguese: *Lei nº 4995, de 21 de maio de 1966*) is classified as a **statute**. In legal taxonomy, a statute is a formal written document that creates law, acts as a manifestation of statutory law, and is composed of legal norms. It is distinct from generic legal acts in that it is specifically the physical or formal expression of a rule enacted by the government.

The document is a subclass of a "written work" and a "rule." Its creation follows the process of legislation, and it results in statutory law. The text is written in **Brazilian Portuguese** and applies to the **Federative Republic of Brazil**.

### Legislative Origin and Authority
The law was officially published on **May 21, 1966**, in **Brasília**, the federal capital of Brazil.
- **Sanctioning Authority:** The statute was enacted by the **Presidency of the Federative Republic of Brazil**.
- **Executive Agent:** The promulgation is attributed to **Castelo Branco**.
- **Determination Method:** The law was brought into force through **promulgation**, the formal act of proclaiming the law.

### Subject Matter and Scope
According to structured legal data, Law No. 4995 addresses several specific subjects, indicating its role in fiscal and administrative regulation:
- **Tariff (Taxa Aduaneira):** Regulations concerning customs duties.
- **Import Tax (Imposto De Importação):** Taxes levied on goods brought into the country.
- **Consumption Tax (Imposto De Consumo):** Taxes on the consumption of goods.
- **Tax Exemption (Isenção):** Provisions for exempting specific entities or goods from taxes.
- **Federal District (Distrito Federal - DF):** Specific application or mention of the administrative district containing the capital, Brasília.

### Jurisdiction and Geopolitical Context
The law applies to the jurisdiction of **Brazil**, a country in South America. At the time of the law's enactment in 1966, Brazil's capital was Brasília (established 1960). The country operates as a federal republic. Brazil has a long legislative history, having declared independence from the Portuguese Empire on September 7, 1822. The legal system relies on statutes like No. 4995 to form the body of statutory law used by the Supreme Federal Court (STF) and other judicial bodies.

### Access and Identification
The law is indexed and accessible through various official channels:
- **Official Web Resource:** The full text is available at `https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4995.htm`, hosted by the Civil Cabinet of the Presidency.
- **LexML Identifier:** It bears the URN (Uniform Resource Name) `urn:lex:br:federal:lei:1966-05-21;4995`, a standardized identifier used in the Brazilian legal information system.
- **Legal Citation:** It is formally cited as **Lei nº 4995/1966**.
- **Public Domain:** Consistent with the "edict of government doctrine" regarding statutes, the document is part of the public domain, ensuring broad dissemination and reuse without copyright restrictions.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1966-05-21;4995)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4995&ano=1966&data=21/05/1966&ato=b78ITSE9EMZRVT792)