# Law No. 6392 of December 9, 1976

> Brazilian law

**Wikidata**: [Q105659634](https://www.wikidata.org/wiki/Q105659634)  
**Source**: https://4ort.xyz/entity/law-no-6392-of-december-9-1976

## Summary
Law No. 6392 of December 9, 1976, is a Brazilian statute that amends provisions of Decree-Law No. 82 of December 26, 1966, which regulates the tax system of the Federal District. It specifically addresses the Service Tax (ISS) and related fiscal matters, including tax rates, definitions, and administrative procedures. The law was promulgated during the presidency of Ernesto Geisel and remains a key legal instrument in Brazil's tax framework.

## Key Facts
- **Official Title:** Lei nº 6392, de 9 de dezembro de 1976
- **Type:** Statute (formal written document creating law)
- **Jurisdiction:** Brazil (applies to the Federal District)
- **Publication Date:** December 9, 1976
- **Place of Publication:** Brasília, Brazil
- **Language:** Brazilian Portuguese
- **Approved By:** Presidency of the Federative Republic of Brazil (President Ernesto Geisel)
- **Main Subject:** Service Tax (Imposto Sobre Serviço, ISS) and related fiscal regulations
- **Amends:** Decree-Law No. 82 of December 26, 1966
- **Key Topics Covered:** Tax rates, definitions, fines, debt collection, tax base, and administrative procedures
- **Legal Citation:** Lei nº 6392/1976
- **LexML Brazil ID:** urn:lex:br:federal:lei:1976-12-09;6392
- **Available At:** [Official Text](https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6392.htm)
- **WikiProject:** Brazilian Laws

## FAQs
**What does Law No. 6392 of December 9, 1976 regulate?**
This law amends the tax system of the Federal District, specifically focusing on the Service Tax (ISS). It introduces changes to tax rates, definitions, and administrative procedures related to service taxation.

**Who approved Law No. 6392?**
The law was promulgated by President Ernesto Geisel on December 9, 1976, during his term as President of the Federative Republic of Brazil.

**What is the main focus of this law?**
The primary focus is on the Service Tax (ISS), including its calculation, payment procedures, fines, and debt collection mechanisms within the Federal District.

**Where can the full text of Law No. 6392 be found?**
The complete text is available on the official Brazilian government portal: [Lei nº 6392/1976](https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6392.htm).

**Does this law apply to all of Brazil or just a specific region?**
The law specifically applies to the Federal District of Brazil, though its principles may influence similar tax regulations in other jurisdictions.

## Why It Matters
Law No. 6392 of December 9, 1976, plays a crucial role in Brazil's fiscal framework by refining the tax system of the Federal District. It ensures clarity in service taxation, standardizes procedures for tax collection, and establishes penalties for non-compliance. This law is particularly significant for businesses and individuals operating within the Federal District, as it directly impacts their tax obligations and financial planning. By amending earlier legislation, it reflects the evolving needs of Brazil's administrative and economic landscape during the 1970s.

## Notable For
- **Amendment of Decree-Law No. 82/1966:** Specifically modifies the tax system of the Federal District.
- **Focus on Service Tax (ISS):** Introduces detailed regulations for service taxation, including rates and administrative procedures.
- **Presidential Approval:** Promulgated by President Ernesto Geisel, a key figure in Brazil's military government.
- **Legal Clarity:** Provides clear definitions and procedures for tax collection, fines, and debt recovery.
- **Historical Context:** Reflects Brazil's fiscal policies during a period of economic and administrative reform.

## Body
### Overview and Legal Context
Law No. 6392 of December 9, 1976, is a Brazilian statute that amends Decree-Law No. 82 of December 26, 1966. This earlier decree established the tax system for the Federal District, and Law No. 6392 introduces specific changes to the Service Tax (ISS) and related fiscal matters. The law was promulgated during the presidency of Ernesto Geisel, who led Brazil from 1974 to 1979.

### Key Provisions
The law addresses several critical aspects of the tax system:
- **Service Tax (ISS):** Defines the scope and application of the tax on services.
- **Tax Rates:** Specifies the rates applicable to different services.
- **Definitions:** Clarifies terms such as "service," "tax base," and "payment."
- **Fines and Penalties:** Outlines the consequences for non-compliance, including fines and debt collection procedures.
- **Administrative Procedures:** Details the processes for tax assessment, payment, and enforcement.

### Approval and Enactment
The law was approved by the Presidency of the Federative Republic of Brazil and signed by President Ernesto Geisel on December 9, 1976. It was published in Brasília, the capital of Brazil, and entered into force upon publication.

### Legal Classification
Law No. 6392 is classified as a statute, a formal written document that creates law. It is part of Brazil's broader legal framework and is specifically focused on fiscal regulations within the Federal District.

### Availability and References
The full text of the law is available on the official Brazilian government portal, ensuring transparency and accessibility for legal professionals, businesses, and the general public. The law is also referenced in the LexML Brazil database, a comprehensive legal information system.

### Impact and Significance
This law is significant for its role in shaping the tax system of the Federal District. By amending earlier legislation, it ensures that the tax system remains relevant and effective in addressing the fiscal needs of the region. The law's provisions on service taxation, fines, and administrative procedures provide a clear framework for compliance and enforcement, contributing to the overall stability and efficiency of Brazil's fiscal administration.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1976-12-09;6392)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6392&ano=1976&data=09/12/1976&ato=30dMTTq50MnRVT796)
3. LexML Brasil