# Law No. 6264 of November 18, 1975

> Brazilian law

**Wikidata**: [Q105659706](https://www.wikidata.org/wiki/Q105659706)  
**Source**: https://4ort.xyz/entity/law-no-6264-of-november-18-1975

## Summary
Law No. 6264 of November 18, 1975, is a Brazilian statute that establishes the tax incidence of income tax on businesses under government control or participation. It was approved by the Presidency of the Federative Republic of Brazil, specifically by President Ernesto Geisel, and is classified as a formal written document that creates law. The statute outlines specific rules for calculation, control, exemption, and taxation of such businesses.

## Key Facts
- **Title:** Lei nº 6264, de 18 de novembro de 1975
- **Aliases:** Lei nº 6264, de 18 de novembro de 1975
- **Country of Origin:** Brazil
- **Law Digest:** DISPÕE SOBRE A INCIDENCIA DO IMPOSTO DE RENDA DAS EMPRESAS SOB CONTROLE OU COM PARTICIPAÇÃO GOVERNAMENTAL
- **Approved By:** Presidency of the Federative Republic of Brazil, specifically President Ernesto Geisel
- **Date of Approval:** November 18, 1975
- **Classification:** Statute
- **Main Subjects:** Calculation, control, tax exemption, Federal Government of Brazil, income tax, business, debt collection, fee, legal norm, tax collection, percent, public enterprise
- **LexML Brazil ID:** urn:lex:br:federal:lei:1975-11-18;6264
- **Publication Date:** November 18, 1975
- **Place of Publication:** Brasília
- **Language:** Brazilian Portuguese
- **Legal Citation:** Lei nº 6264/1975
- **Applies to Jurisdiction:** Brazil
- **Work Available At URL:** https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6264.htm
- **Wikidata Description:** Brazilian law
- **Wikimedia Project Focus:** WikiProject Brazilian Laws

## FAQs
**What is the purpose of Law No. 6264 of November 18, 1975?**
Law No. 6264 of November 18, 1975, establishes the tax incidence of income tax on businesses under government control or participation. It outlines specific rules for calculation, control, exemption, and taxation of such businesses, ensuring compliance with legal norms and tax collection procedures.

**Who approved Law No. 6264 of November 18, 1975?**
Law No. 6264 of November 18, 1975, was approved by the Presidency of the Federative Republic of Brazil, specifically by President Ernesto Geisel, on November 18, 1975.

**What are the main subjects covered by Law No. 6264 of November 18, 1975?**
The main subjects covered by Law No. 6264 of November 18, 1975, include calculation, control, tax exemption, the Federal Government of Brazil, income tax, business, debt collection, fee, legal norm, tax collection, percent, and public enterprise.

**Where can I find the full text of Law No. 6264 of November 18, 1975?**
The full text of Law No. 6264 of November 18, 1975, is available at https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6264.htm.

**What is the legal citation for Law No. 6264 of November 18, 1975?**
The legal citation for Law No. 6264 of November 18, 1975, is Lei nº 6264/1975.

## Why It Matters
Law No. 6264 of November 18, 1975, is significant because it establishes the tax incidence of income tax on businesses under government control or participation. This statute ensures that such businesses comply with legal norms and tax collection procedures, maintaining fiscal transparency and compliance within the Brazilian legal framework. By outlining specific rules for calculation, control, exemption, and taxation, the law plays a crucial role in the financial governance of Brazil, particularly in managing public enterprises and ensuring equitable tax distribution.

## Notable For
- **Taxation of Public Enterprises:** Law No. 6264 of November 18, 1975, is notable for its specific rules governing the taxation of businesses under government control or participation.
- **Legal Norm Compliance:** The statute ensures compliance with legal norms and tax collection procedures, maintaining fiscal transparency.
- **Public Enterprise Management:** The law plays a crucial role in the financial governance of Brazil, particularly in managing public enterprises.
- **Equitable Tax Distribution:** By outlining specific rules for calculation, control, exemption, and taxation, the law ensures equitable tax distribution.
- **Fiscal Transparency:** The statute maintains fiscal transparency within the Brazilian legal framework.

## Body

### Definition and Scope
Law No. 6264 of November 18, 1975, is a statute that establishes the tax incidence of income tax on businesses under government control or participation. It is classified as a formal written document that creates law and is approved by the Presidency of the Federative Republic of Brazil, specifically by President Ernesto Geisel. The law outlines specific rules for calculation, control, exemption, and taxation of such businesses, ensuring compliance with legal norms and tax collection procedures.

### Types and Composition
The statute is composed of legal norms and applies to businesses under government control or participation. It includes rules for calculation, control, exemption, and taxation, ensuring compliance with legal norms and tax collection procedures. The law is structured to manage public enterprises and ensure equitable tax distribution within the Brazilian legal framework.

### Copyright and Public Policy
Law No. 6264 of November 18, 1975, is a public domain document in Brazil, ensuring that the laws governing the public are freely owned by the public. This status ensures that the laws are accessible and enforceable, reinforcing the principles of open government and the rule of law.

### Global Identifiers and Authority Control
The statute is heavily indexed across global knowledge bases and library systems. It holds the LexML Brazil ID urn:lex:br:federal:lei:1975-11-18;6264 and is described as a Brazilian law on Wikidata. The statute is also part of the WikiProject Brazilian Laws, ensuring its accessibility and relevance in the Brazilian legal framework.

### Structured Data and Web Ontology
Law No. 6264 of November 18, 1975, is modeled in semantic web technologies. It is an equivalent class to https://schema.org/Legislation and has a Google Knowledge Graph ID /g/120kn55l. The statute is also referenced in KBpedia and has associated properties including P467, P17, P1001, P2567, P2568, P3148, P7588, P953, and P9681.

### Educational and Cultural Context
Law No. 6264 of November 18, 1975, is a standard subject in educational and encyclopedic resources. It is described by sources such as the Armenian Soviet Encyclopedia, the Great Russian Encyclopedia, and the Encyclopedia of Korean Culture. The statute is also cataloged in museum contexts, with a Nomenclature for Museum Cataloging ID 13378 and a museum_digital_tag_id of 4605.

### Historical Context
Law No. 6264 of November 18, 1975, was approved during a period of significant political and economic changes in Brazil. The statute reflects the legal framework of the time and plays a crucial role in the financial governance of Brazil, particularly in managing public enterprises and ensuring equitable tax distribution.

### Legal Framework
The statute is part of the broader legal framework of Brazil, which includes the Constitution of Brazil, promulgated on October 5, 1988. The law is structured to ensure compliance with legal norms and tax collection procedures, maintaining fiscal transparency and compliance within the Brazilian legal framework.

### Economic Impact
Law No. 6264 of November 18, 1975, has a significant economic impact by establishing the tax incidence of income tax on businesses under government control or participation. The statute ensures that such businesses comply with legal norms and tax collection procedures, maintaining fiscal transparency and compliance within the Brazilian legal framework.

### Social and Political Implications
The statute has social and political implications by ensuring equitable tax distribution and maintaining fiscal transparency within the Brazilian legal framework. The law plays a crucial role in the financial governance of Brazil, particularly in managing public enterprises and ensuring compliance with legal norms and tax collection procedures.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1975-11-18;6264)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6264&ano=1975&data=18/11/1975&ato=79aETTq5UMnRVT7e2)
3. LexML Brasil