# Law No. 6297 of December 15, 1975 > Brazilian law **Wikidata**: [Q105659743](https://www.wikidata.org/wiki/Q105659743) **Source**: https://4ort.xyz/entity/law-no-6297-of-december-15-1975 ## Summary Law No. 6297 of December 15, 1975 is a Brazilian statute enacted by the Presidency of the Federative Republic of Brazil under President Ernesto Geisel. This formal legal document addresses multiple subjects including income tax deductions, authorization for juridical persons, educational provisions, and prohibitions, serving as a key legislative instrument in Brazil's legal framework. ## Key Facts - **Title:** Lei nº 6297, de 15 de dezembro de 1975 (Law No. 6297 of December 15, 1975) - **Type:** Statute (formal written document creating law) - **Country:** Brazil - **Enactment Date:** December 15, 1975 - **Approved By:** Presidency of the Federative Republic of Brazil (President Ernesto Geisel) - **Publication Location:** Brasília, Brazil - **Language:** Brazilian Portuguese - **Legal Citation:** Lei nº 6297/1975 - **Main Subjects:** Reduction (deductions), juridical persons, authorization, definitions, prohibitions, plans, education, income tax, and contributions - **LexML Brazil ID:** urn:lex:br:federal:lei:1975-12-15;6297 - **Official Text Available At:** https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6297.htm - **Jurisdiction:** Applies to Brazil - **WikiProject:** Brazilian Laws ## FAQs **What is Law No. 6297 of December 15, 1975?** Law No. 6297 of December 15, 1975 is a Brazilian statute enacted during the presidency of Ernesto Geisel. It serves as a formal legal document that addresses various subjects including income tax deductions, authorization for juridical persons, educational provisions, and specific prohibitions. **What are the main subjects covered by this law?** The law covers multiple subjects including reductions (deductions), juridical persons, authorization, definitions, prohibitions, plans, education, income tax, and contributions. These subjects reflect the law's broad scope in addressing legal and financial matters. **Who approved Law No. 6297?** The law was approved by the Presidency of the Federative Republic of Brazil, specifically under President Ernesto Geisel, on December 15, 1975. **Where was Law No. 6297 published?** The law was published in Brasília, the capital of Brazil, and is available in its official text at the Brazilian government's legislative portal. **What is the legal citation for this law?** The legal citation for this law is Lei nº 6297/1975, which is the standard format for referencing Brazilian laws. **Is the text of Law No. 6297 available online?** Yes, the official text of Law No. 6297 is available online at https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6297.htm. ## Why It Matters Law No. 6297 of December 15, 1975 is significant as it represents a key legislative instrument in Brazil's legal framework. Enacted during a period of military rule under President Ernesto Geisel, this statute addresses critical aspects of Brazil's legal and financial systems, including income tax regulations, authorization for juridical persons, and educational provisions. The law's comprehensive coverage of these subjects demonstrates its importance in shaping Brazil's legal landscape and ensuring regulatory clarity for individuals and organizations. As a formal statute, it serves as a tangible manifestation of Brazil's statutory law, providing clear legal norms and guidelines that govern various aspects of society. ## Notable For - **Comprehensive Legal Coverage:** Addresses multiple critical subjects including income tax, juridical persons, and education - **Presidential Approval:** Enacted under President Ernesto Geisel's administration - **Official Documentation:** Available in its complete form through Brazil's official legislative portal - **WikiProject Recognition:** Included in WikiProject Brazilian Laws, indicating its significance in legal documentation - **LexML Brazil Identification:** Assigned a unique identifier (urn:lex:br:federal:lei:1975-12-15;6297) in Brazil's legal information system ## Body ### Legal Classification and Structure Law No. 6297 of December 15, 1975 is classified as a statute, which is a formal written document that creates law. As a statute, it serves as a concrete manifestation of statutory law in Brazil. The law is structured to address multiple subjects, including reductions (deductions), juridical persons, authorization, definitions, prohibitions, plans, education, income tax, and contributions. This multi-subject approach demonstrates the law's comprehensive nature in addressing various legal and financial aspects. ### Enactment and Approval The law was approved by the Presidency of the Federative Republic of Brazil on December 15, 1975. The approval occurred during the administration of President Ernesto Geisel, who served as Brazil's president from 1974 to 1979. The enactment process followed standard legislative procedures for Brazilian laws, with the presidency playing a crucial role in the promulgation of the statute. ### Publication and Accessibility Law No. 6297 was officially published in Brasília, the capital of Brazil. The law's text is available in Brazilian Portuguese, the official language of Brazil. The complete text of the law can be accessed online through the official Brazilian government legislative portal at https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6297.htm. This online availability ensures that the law is accessible to the public and legal professionals. ### Legal Citation and Identification The law is officially cited as Lei nº 6297/1975, following the standard format for Brazilian legal citations. In Brazil's legal information system, LexML, the law is identified by the unique identifier urn:lex:br:federal:lei:1975-12-15;6297. This identifier facilitates the law's retrieval and reference in legal databases and information systems. ### Jurisdiction and Application Law No. 6297 applies to the jurisdiction of Brazil. As a federal law, it has nationwide applicability and affects individuals and organizations throughout the country. The law's provisions regarding income tax, juridical persons, and education have implications for Brazil's legal and financial systems, making it relevant to various sectors of Brazilian society. ### Subjects and Provisions The law addresses several key subjects that are critical to Brazil's legal and financial framework: 1. **Reductions (Deductions):** The law includes provisions related to deductions, which are likely related to tax or financial matters. 2. **Juridical Persons:** The law contains regulations pertaining to juridical persons, which are legal entities such as corporations or organizations. 3. **Authorization:** The statute includes authorization provisions, which may grant permissions or approvals for specific activities or entities. 4. **Definitions:** The law provides definitions for various terms and concepts, ensuring clarity in its application. 5. **Prohibitions:** The statute includes prohibitions, which are legal restrictions on certain actions or behaviors. 6. **Plans:** The law addresses plans, which may relate to government initiatives or regulatory frameworks. 7. **Education:** The statute includes provisions related to education, indicating its relevance to Brazil's educational system. 8. **Income Tax:** The law contains regulations pertaining to income tax, a critical aspect of Brazil's financial system. 9. **Contributions:** The statute includes provisions related to contributions, which may refer to financial or regulatory obligations. ### Historical Context Law No. 6297 was enacted during a period of military rule in Brazil, under the administration of President Ernesto Geisel. This historical context is significant as it reflects the legal and political environment of Brazil during the 1970s. The law's enactment during this period demonstrates the government's focus on establishing clear legal frameworks for various aspects of Brazilian society. ### WikiProject Recognition Law No. 6297 is included in WikiProject Brazilian Laws, which is a collaborative effort to document and organize information about Brazilian legislation. This recognition highlights the law's significance in the context of Brazil's legal system and its relevance to legal documentation and research. ### LexML Brazil Integration The law is integrated into LexML Brazil, which is a legal information system that provides access to Brazilian legislation. The unique identifier assigned to the law (urn:lex:br:federal:lei:1975-12-15;6297) facilitates its retrieval and reference in legal databases, ensuring that the law is accessible to legal professionals and researchers. ### Impact and Significance Law No. 6297 of December 15, 1975 has had a significant impact on Brazil's legal and financial systems. By addressing critical subjects such as income tax, juridical persons, and education, the law has helped to establish clear legal norms and guidelines. These provisions have implications for individuals, organizations, and government entities, ensuring regulatory clarity and compliance. The law's comprehensive coverage of these subjects demonstrates its importance in shaping Brazil's legal landscape and ensuring the effective functioning of its legal and financial systems. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1975-12-15;6297) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6297&ano=1975&data=15/12/1975&ato=05aQTWq5UMnRVT0e3)