# Law No. 5963 of December 10, 1973

> Brazilian law

**Wikidata**: [Q105659819](https://www.wikidata.org/wiki/Q105659819)  
**Source**: https://4ort.xyz/entity/law-no-5963-of-december-10-1973

## Summary
Law No. 5963 of December 10, 1973 (Portuguese: Lei nº 5963, de 10 de dezembro de 1973) is a Brazilian federal statute that amended Law 4.452 of November 5, 1964 by adding sixth, seventh, and eighth paragraphs to its first article. Enacted during the presidency of Emílio Garrastazu Médici, the law addresses matters related to benefits, legal modifications, and tax exemptions within Brazilian jurisdiction.

## Key Facts
- **Official Title:** Lei nº 5963, de 10 de dezembro de 1973
- **Legal Citation:** Lei nº 5963/1973
- **Publication Date:** December 10, 1973
- **Place of Publication:** Brasília, Brazil
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Promulgated By:** Emílio Garrastazu Médici (President of Brazil)
- **Determination Method:** Promulgation
- **Instance Classification:** Statute (formal written document that creates law)
- **Jurisdiction:** Brazil (federal level)
- **Language:** Brazilian Portuguese
- **Amended Legislation:** Law 4.452 of November 5, 1964
- **Amendment Details:** Added sixth (§6º), seventh (§7º), and eighth (§8º) paragraphs to Article 1
- **Main Subjects:** Benefit (Benefício), Change (Alteração), Tax Exemption (Isenção)
- **Lexml Brazil Identifier:** urn:lex:br:federal:lei:1973-12-10;5963
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l5963.htm
- **WikiProject Affiliation:** WikiProject Brazilian Laws

## FAQs

**What does Law No. 5963/1973 do?**
Law No. 5963/1973 modifies Law 4.452 of November 5, 1964 by adding three new paragraphs (sixth, seventh, and eighth) to Article 1 of the original statute. The law's provisions relate to benefits, legal changes, and tax exemptions.

**Who approved and promulgated this law?**
The law was approved by the Presidency of the Federative Republic of Brazil and promulgated by President Emílio Garrastazu Médici on December 10, 1973.

**Where can the official text of this law be accessed?**
The official text is available through the Brazilian government's Planalto website at https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l5963.htm and can be referenced through the Lexml Brazil system using the identifier urn:lex:br:federal:lei:1973-12-10;5963.

**What jurisdiction does this law apply to?**
Law No. 5963/1973 applies to the entire Federative Republic of Brazil as federal legislation. It was published in Brasília, the federal capital.

**What type of legal instrument is this?**
This is a statute—a formal written document that creates law. In the Brazilian legal system, statutes serve as manifestations of statutory law and contain legal norms enacted by the government.

## Why It Matters
Law No. 5963 of December 10, 1973 represents a specific legislative action within the broader framework of Brazilian statutory law during the military dictatorship period (1964-1985). By amending Law 4.452 of November 5, 1964, this statute demonstrates the legislative process of modifying existing legal frameworks to address evolving governmental needs, particularly in areas concerning benefits and tax exemptions. The law exemplifies how Brazilian federal statutes function as instruments for legal change, adding precision and new provisions to pre-existing legislation through paragraph additions to foundational articles. Its enactment under President Médici places it within a significant historical context of Brazilian governance, making it relevant for legal historians, researchers studying Brazilian tax law, and those examining the legislative output of the military government era.

## Notable For
- **Specific Amendment Structure:** Directly adds three consecutive paragraphs (§6º, §7º, §8º) to Article 1 of a preceding law, demonstrating a targeted legislative approach
- **Tax Exemption Focus:** One of only three main subjects identified in the legislation, indicating its relevance to Brazilian fiscal policy
- **Military Era Legislation:** Enacted during the administration of President Emílio Garrastazu Médici, one of the most significant periods of Brazilian military rule
- **Lexml Integration:** Assigned a structured uniform resource name (URN) within Brazil's legal information system, facilitating digital access and citation
- **WikiProject Inclusion:** Recognized as part of WikiProject Brazilian Laws, indicating its relevance for collaborative legal documentation efforts
- **Capital Publication:** Published in Brasília, which had been Brazil's federal capital for only 13 years at the time of enactment

## Body

### Legislative Identity and Classification
Law No. 5963 of December 10, 1973 is formally classified as a **statute**—a formal written document that creates law within the Brazilian legal system. As a statutory instrument, it embodies legal norms and serves as a manifestation of statutory law at the federal level. The law is identified by multiple reference systems: its legal citation is Lei nº 5963/1973, and it carries the Lexml Brazil identifier `urn:lex:br:federal:lei:1973-12-10;5963`. The statute falls under the broader category of legislative acts within Brazilian jurisprudence and is recognized as part of the federal legal framework governed by the Federative Republic of Brazil.

### Historical Context and Promulgation
The law was promulgated on **December 10, 1973** during a pivotal period in Brazilian history. At the time of enactment, Brazil was under military rule, with **Emílio Garrastazu Médici** serving as President of the Republic. The promulgation occurred in **Brasília**, the purpose-built federal capital that had replaced Rio de Janeiro in 1960. This period (1964-1985) was characterized by centralized executive authority, and Laws such as 5963/1973 were issued through presidential decree authority. The determination method for this law was explicitly recorded as "promulgation," indicating formal announcement and validation by the executive branch.

### Amendment Function and Target Legislation
The primary function of Law No. 5963/1973 is to modify existing legislation—specifically **Law 4.452 of November 5, 1964**. The amendment adds three new paragraphs to Article 1 of the original statute:
- **§6º (Sixth Paragraph)**
- **§7º (Seventh Paragraph)**
- **§8º (Eighth Paragraph)**

This approach to legislation—adding paragraphs to existing articles rather than creating standalone provisions—reflects a common Brazilian legislative technique for expanding or clarifying pre-existing legal norms without repealing the original statute.

### Subject Matter Scope
The law addresses three designated main subjects, as formally categorized in legal databases:
- **Benefit (Benefício):** Provisions relating to benefits, potentially including government benefits, social benefits, or other forms of advantageous treatment
- **Change (Alteração):** Modifications to legal frameworks, reflecting the law's amendatory nature
- **Tax Exemption (Isenção):** Provisions concerning exemptions from tax obligations

These subject classifications indicate the law operates at the intersection of administrative benefits and fiscal policy.

### Jurisdiction and Applicability
Law No. 5963/1973 applies to the entire territory of **Brazil** as federal legislation. Brazil, officially the Federative Republic of Brazil (República Federativa do Brasil), is the largest country in South America with Portuguese as its official language. The law's jurisdictional scope is nationwide, consistent with its classification as federal legislation enacted by the presidency and applicable throughout Brazilian territory.

### Official Access and Digital Availability
The full text of Law No. 5963/1973 is accessible through multiple official channels:
- **Planalto Portal:** https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l5963.htm (hosted by the Civil Cabinet of the Presidency)
- **Lexml Brazil:** The standardized URN `urn:lex:br:federal:lei:1973-12-10;5963` enables cross-referencing within Brazil's legal information network

The law is written in **Brazilian Portuguese**, the official language of Brazil, and is part of the public record maintained by Brazilian governmental authorities.

### Related Legal Concepts
As a statute, Law No. 5963/1973 belongs to the category of formal written documents that create law. Statutes in general encompass acts, executive orders, and by-laws, and serve as the concrete manifestation of statutory law. In the Brazilian context, such federal laws are typically numbered sequentially within the year of enactment—hence "5963" indicates it was the 5,963rd legal instrument issued in 1973. The law is part of the broader body of Brazilian legislation, which is systematically catalogued and made available through governmental and academic legal databases.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1973-12-10;5963)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=5963&ano=1973&data=10/12/1973&ato=7d3oXTq5EenRVTbcf)
3. LexML Brasil