# Law No. 6099 of September 12, 1974

> Brazilian law

**Wikidata**: [Q105659946](https://www.wikidata.org/wiki/Q105659946)  
**Source**: https://4ort.xyz/entity/law-no-6099-of-september-12-1974

## Summary
Law No. 6099 of September 12, 1974 (officially *Lei nº 6099, de 12 de setembro de 1974*) is a Brazilian federal statute that establishes the tax treatment for leasing operations (*arrendamento mercantil*) and related financial provisions. Promulgated in Brasília by President Ernesto Geisel, the law regulates financial institutions, imports, and tax obligations involving the National Monetary Council and the Central Bank of Brazil.

## Key Facts
- **Full Title:** Lei nº 6099, de 12 de setembro de 1974
- **Legal Classification:** Statute (Federal Law)
- **Publication Date:** September 12, 1974
- **Approving Authority:** Presidency of the Federative Republic of Brazil
- **Promulgating President:** Ernesto Geisel
- **Place of Publication:** Brasília, Brazil
- **Jurisdiction:** Brazil
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 6099/1974
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1974-09-12;6099`
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/l6099.htm
- **Primary Subject:** Tax treatment of leasing operations (*arrendamento mercantil*)
- **Regulatory Bodies:** National Monetary Council (Conselho Monetário Nacional - CMN), Central Bank of Brazil (Banco Central do Brasil - Bacen)
- **Key Topics:** Taxation (*Tributação*), Imports (*Importação*), IPI Tax (*Imposto Sobre Produtos Industrializados*), Financing (*Financiamento*), Equipment (*Equipamentos*), Contracts (*Contrato*), Foreign Goods (*Mercadoria Estrangeira*)

## FAQs
**What is the main purpose of Law No. 6099/1974?**
The law's primary objective is to define the tax treatment for commercial leasing operations (*arrendamento mercantil*) and to establish complementary provisions for financial operations in Brazil.

**Who signed Law No. 6099/1974?**
The law was enacted by the Presidency of the Federative Republic of Brazil and signed by President Ernesto Geisel on September 12, 1974.

**Which institutions are regulated by or involved in this law?**
The law involves the National Monetary Council (*Conselho Monetário Nacional* - CMN) and the Central Bank of Brazil (*Banco Central do Brasil* - Bacen), granting them authority over regulation, oversight, and registration of the covered operations.

**What specific financial and trade operations does the law address?**
It addresses leasing contracts, financing, imports of foreign goods and equipment, and financial transfers. It sets requirements for calculation, control, and fiscalization of these activities.

**Where can the official text of the law be found?**
The official text is accessible at https://www.planalto.gov.br/ccivil_03/leis/l6099.htm and is indexed under the LexML Brazil identifier `urn:lex:br:federal:lei:1974-09-12;6099`.

## Why It Matters
This statute is a foundational piece of Brazilian economic legislation from the 1970s that formalized the legal and tax framework for the leasing market (*arrendamento mercantil*). By creating clear rules for financial institutions, defining tax obligations (such as the IPI tax on industrialized products), and regulating the import of foreign goods and equipment, the law aimed to facilitate capital investment and industrial modernization. It provided the legal certainty necessary for leasing contracts to develop, empowering the National Monetary Council and Central Bank of Brazil to oversee and regulate these financial operations.

## Notable For
- **Establishing Leasing Framework:** Created the definitive tax and regulatory treatment for *arrendamento mercantil* (leasing) in Brazil.
- **Enacted by Military Government:** Promulgated by President Ernesto Geisel during Brazil's military dictatorship period.
- **Comprehensive Financial Regulation:** Covers a wide spectrum of financial activities including imports, equipment financing, and tax calculation.
- **Central Bank Authority:** Explicitly involves the Central Bank of Brazil and National Monetary Council in its enforcement and regulation.

## Body

### Definition and Classification
Law No. 6099 of September 12, 1974, is classified as a federal **statute** (statute), which is a formal written document creating law within the Brazilian legal system. As an instance of statutory law, it functions as a manifestation of legal norms enacted by the government. The law is officially titled "Lei nº 6099, de 12 de setembro de 1974" and serves as the primary legislation governing the tax treatment of leasing operations.

### Enactment and Official Details
The statute was promulgated on **September 12, 1974**, in the capital city of **Brasília**. The approving authority is listed as the **Presidency of the Federative Republic of Brazil**, with **Ernesto Geisel** serving as President at the time of enactment. The law applies to the jurisdiction of **Brazil** and is written in **Brazilian Portuguese**. It is legally cited as **Lei nº 6099/1974**.

### Subject Matter and Scope
According to its law digest, the law "DISPÕE SOBRE O TRATAMENTO TRIBUTARIO DAS OPERAÇÕES DE ARRENDAMENTO MERCANTIL E DA OUTRAS PROVIDENCIAS" (Provides for the tax treatment of leasing operations and other provisions).

The law encompasses a broad range of subjects and concepts, including:
- **Financial Entities:** Regulations for **financial institutions**, the **National Monetary Council (CMN)**, and the **Central Bank of Brazil (Bacen)**.
- **Operations:** Frameworks for **leasing contracts**, **financing**, **money transfers**, and **imports** (specifically regarding **foreign goods** and **equipment**).
- **Taxation and Calculation:** Rules for **taxation** (*Tributação*), specifically mentioning the **IPI (Tax on Industrialized Products)**, along with methods for **calculation** and **fiscal oversight** (*Fiscalização*).
- **Regulatory Concepts:** Definitions for **obligations**, **competencies**, **control**, **registration**, and **design requirements** (*Requisitos*).

### Access and Identification
The law is tracked on the **WikiProject Brazilian Laws** on Wikimedia projects. It is indexed in the Brazilian legal information system with the **LexML Brazil ID** `urn:lex:br:federal:lei:1974-09-12;6099`. The full text of the statute is publicly available at the official government URL: `https://www.planalto.gov.br/ccivil_03/leis/l6099.htm`.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1974-09-12;6099)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6099&ano=1974&data=12/09/1974&ato=683gXSq5kenRVTf5e)
3. LexML Brasil