# Law No. 6405 of December 15, 1976

> Brazilian law

**Wikidata**: [Q105659685](https://www.wikidata.org/wiki/Q105659685)  
**Source**: https://4ort.xyz/entity/law-no-6405-of-december-15-1976

## Summary

Law No. 6405 of December 15, 1976 (Lei nº 6405/1976) is a Brazilian federal statute that corrects without burden (retifica sem ônus) Law No. 6279 of December 9, 1975, which estimated revenue and fixed expenses for the Federal Government of Brazil for the 1976 fiscal year. Promulgated by President Ernesto Geisel on behalf of the Presidency of the Federative Republic of Brazil, this law was published in Brasília and applies to the jurisdiction of Brazil. It is cataloged under WikiProject Brazilian Laws and is written in Brazilian Portuguese.

## Key Facts

- **Official Title**: Lei nº 6405, de 15 de dezembro de 1976
- **Legal Citation**: Lei nº 6405/1976
- **Publication Date**: December 15, 1976
- **Place of Publication**: Brasília, Brazil
- **Promulgating Authority**: Presidency of the Federative Republic of Brazil
- **President**: Ernesto Geisel (determination method: promulgation)
- **Country**: Brazil
- **Language**: Brazilian Portuguese
- **LEXML Brazil ID**: urn:lex:br:federal:lei:1976-12-15;6405
- **Instance Of**: statute
- **Applies To Jurisdiction**: Brazil
- **Work Available At**: https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6405.htm
- **Corrects (Law Digest)**: Law No. 6279 of December 9, 1975 (Lei 6.279 de 9 de dezembro de 1975)
- **Subject Matter**: Estimates revenue and fixes expenses of the Union for the 1976 fiscal year (Exercício Financeiro)
- **Wikidata Description**: Brazilian law

## FAQs

**What does Law No. 6405 of December 15, 1976 do?**

Law No. 6405 of December 15, 1976 is a corrective law (lei retificadora) that corrects without imposing burdens (sem ônus) the provisions of Law No. 6279 from December 9, 1975, which established the revenue estimate and fixed the federal budget expenses for the 1976 fiscal year in Brazil.

**Who promulgated Law No. 6405/1976?**

The law was promulgated by President Ernesto Geisel, who served as President of Brazil from 1974 to 1979 during the military government period. The determination method was formal promulgation on December 15, 1976.

**What is the relationship between Law No. 6405/1976 and Law No. 6279/1975?**

Law No. 6405 serves as a corrective instrument (retificação) to Law No. 6279 of December 9, 1975. The law corrects the earlier legislation "without burden" (sem ônus), meaning the correction was made without creating new legal obligations or financial burdens.

**What is the subject matter of this law?**

The law concerns the federal budget (Orçamento) of Brazil, specifically addressing the estimation of revenue (estimativa da receita) and fixation of expenses (fixação da despesa) of the Union for the 1976 fiscal year (Exercício Financeiro de 1976).

**Which Brazilian states are referenced in Law No. 6405/1976?**

The law references multiple Brazilian states in its main subjects, including: Ceará, Paraíba, Rio Grande do Norte, Minas Gerais, São Paulo, Mato Grosso, Rio Grande do Sul, Pará, Sergipe, Federal District, Maranhão, Pernambuco, Amazonas, Rio de Janeiro, Paraná, and Bahia.

**What other entities are listed as main subjects of this law?**

Beyond Brazilian states, the law's main subjects include: Federal Government of Brazil (União Federal), budget (Orçamento), educational institutions (Instituição Educacional), charitable organizations (Instituição Beneficente), religious organizations (Instituição Religiosa), and concepts related to change (Alteração) and end/destination (Destinação).

**Where can Law No. 6405/1976 be accessed?**

The full text of the law is available at the official Brazilian government website: https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6405.htm

## Why It Matters

Law No. 6405 of December 15, 1976 matters as a piece of Brazilian federal legislation that demonstrates the technical and corrective functions of lawmaking in Brazil's budget process. As a retificação (correction) to the 1976 federal budget law, it illustrates how the Brazilian legislative system handles technical adjustments to financial legislation without creating new fiscal burdens. The law reflects the bureaucratic precision required in federal budgeting and demonstrates how the Brazilian government maintains accurate legal records of its fiscal legislation.

This law also serves as a historical document of Brazil's economic management during the military government era under President Ernesto Geisel. The inclusion of references to educational institutions, charitable organizations, and religious organizations indicates the breadth of federal budget allocations and the government's involvement in various sectors of Brazilian society. The law's documentation in Brazil's official legal信息系统 (LEXML) and its inclusion in WikiProject Brazilian Laws demonstrates its continued relevance in Brazilian legal scholarship and public access to legal texts.

Furthermore, the law's public availability through the official government portal ensures transparency in Brazilian fiscal governance, allowing citizens, researchers, and legal professionals to access historical budget legislation from the 1976 fiscal year.

## Notable For

- **Corrective Function**: Serves as a technical correction (retificação sem ônus) to the original 1976 federal budget law, demonstrating the Brazilian legislative process for fixing errors in financial legislation
- **Historical Significance**: Represents federal budget legislation from the military government period (1976) under President Ernesto Geisel
- **Comprehensive Scope**: Addresses budget matters for the Federal Government of Brazil and references all major Brazilian states
- **Institutional Coverage**: Covers not only state-level budget allocations but also educational institutions (Instituição Educacional), charitable organizations (Instituição Beneficente), and religious organizations (Instituição Religiosa)
- **Official Documentation**: Maintains official identification through LEXML Brazil ID and is cataloged in Brazil's official legal documentation system
- **Public Accessibility**: Available through the official Presidential website (Planaltão), demonstrating Brazil's commitment to public access to legal texts
- **Part of WikiProject**: Included in WikiProject Brazilian Laws, indicating its educational and reference value

## Body

### Legislative Context and Purpose

Law No. 6405 of December 15, 1976 was enacted as part of Brazil's annual budget legislative process. The law functions as a corrective instrument (retificação) to Law No. 6279 (Lei 6.279), which was originally passed on December 9, 1975. The purpose of the corrective law was to address errors or omissions in the original budget legislation "without burden" (sem ônus), meaning the corrections did not create new financial obligations or additional costs to the federal government.

This type of corrective legislation is a standard feature of Brazilian fiscal governance, ensuring that budget laws accurately reflect the government's revenue estimates and expenditure allocations. The law was promulgated by President Ernesto Geisel, who was the President of Brazil at the time, serving from 1974 to 1979 during the military government period.

### Jurisdictional Scope and Geographic Coverage

The law applies to the jurisdiction of Brazil as a federal statute. Its main subjects include references to sixteen Brazilian states plus the Federal District, demonstrating the nationwide scope of federal budget legislation. The states referenced include: Ceará (CE), Paraíba (PB), Rio Grande do Norte (RN), Minas Gerais (MG), São Paulo (SP), Mato Grosso (MT), Rio Grande do Sul (RS), Pará (PA), Sergipe (SE), Maranhão (MA), Pernambuco (PE), Amazonas (AM), Rio de Janeiro (RJ), Paraná (PR), and Bahia (BA).

This extensive geographic coverage reflects the federal nature of Brazil's budgetary system, which allocates resources across all states and the Federal District where Brasília, the capital, is located.

### Institutional and Organizational Subjects

Beyond state-level budget considerations, Law No. 6405/1976 addresses several categories of institutional recipients within the federal budget framework. These include educational institutions (Instituição Educacional), charitable organizations (Instituição Beneficente), and religious organizations (Instituição Religiosa). The inclusion of these categories demonstrates the breadth of federal government spending beyond simple state allocations, encompassing social services, education, and religious institutions that may receive federal funding or benefits.

The law also addresses concepts related to change (Alteração) and destination/end (Destinação), indicating its role in modifying or redirecting budgetary allocations from the original law it corrects.

### Official Identification and Documentation

Law No. 6405/1976 carries several official identifiers within Brazil's legal documentation systems. The LEXML Brazil ID is urn:lex:br:federal:lei:1976-12-15;6405, which provides a unique identifier within Brazil's legal XML database system. The official legal citation is "Lei nº 6405/1976," and the law is written in Brazilian Portuguese.

The law is cataloged as part of WikiProject Brazilian Laws, indicating its inclusion in Wikipedia's systematic coverage of Brazilian legislation. This classification places it within a broader educational and reference framework maintained by volunteer editors and legal experts.

### Publication and Access

The law was published in Brasília, the capital of Brazil, on December 15, 1976. It is available in full text through the official Brazilian government portal at https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6405.htm. This public accessibility reflects Brazil's commitment to transparency in government and ensures that citizens, legal professionals, researchers, and historians can access the official text of this federal legislation.

The work is classified as a statute (instance_of: statute) within the broader category of Brazilian law, and its Wikidata description simply identifies it as "Brazilian law," reflecting its status as one of many federal laws enacted during this period.

### Relationship to Broader Legal Framework

As a federal statute, Law No. 6405/1976 exists within Brazil's hierarchical legal structure. It is subordinate to the Constitution of Brazil and relevant constitutional amendments, and it operates alongside other federal laws, decrees, and regulatory instruments. The law's function as a corrective instrument (retificação) places it within a specific category of legislation designed to address technical errors or omissions in prior laws without requiring the full legislative process for new substantive law.

This corrective function is particularly important in budget legislation, where precise language and accurate figures are essential for proper government functioning. The ability to correct errors through subsequent legislation without creating new burdens ensures fiscal stability and legal clarity.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1976-12-15;6405)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6405&ano=1976&data=15/12/1976&ato=109cXVq50MnRVT5cb)
3. LexML Brasil