# Law No. 6747 of December 10, 1979

> Brazilian law

**Wikidata**: [Q105659663](https://www.wikidata.org/wiki/Q105659663)  
**Source**: https://4ort.xyz/entity/law-no-6747-of-december-10-1979

## Summary
Law No. 6747 of December 10, 1979 (Lei nº 6.747/1979) is a Brazilian federal statute that amended Article 44 of Decree-Law 82, originally enacted on December 26, 1966. Promulgated by President João Figueiredo in Brasília, the law addresses tax-related provisions, specifically modifying regulations concerning tax rates, tax bases, and competency, with a focus on the Federal District (Distrito Federal).

## Key Facts
- **Official Title:** Lei nº 6747, de 10 de dezembro de 1979
- **Alternative Names:** Lei nº 6747/1979; Lei nº 6747, de 10 de dezembro de 1979
- **Type of Instrument:** Statute (formal written document creating law)
- **Date of Publication:** December 10, 1979
- **Promulgation Authority:** Presidency of the Federative Republic of Brazil (signed by President João Figueiredo)
- **Jurisdiction:** Brazil (Federative Republic of Brazil)
- **Language:** Brazilian Portuguese
- **Digest/Subject:** Provides a new wording to Article 44 of Decree-Law 82 of December 26, 1966
- **Key Topics:** Tax (Tributos), Tax Base (Base De Calculo), Tax Rate (Aliquota), Competency (Competencia), Decision (Fixação), Change (Alteração), Use (Aplicação), Legal Norm (Normas), Federal District (Distrito Federal)
- **Location of Publication:** Brasília
- **LexML Brazil ID:** urn:lex:br:federal:lei:1979-12-10;6747
- **Official URL:** https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6747.htm
- **Wikimedia Project:** On the focus list of WikiProject Brazilian Laws

## FAQs
**What is the primary purpose of Law No. 6747 of December 10, 1979?**
The law's primary purpose was to amend Article 44 of Decree-Law 82, which dates from December 26, 1966. It introduced changes related to tax regulations, specifically addressing tax rates, tax bases, and competency within the Federal District.

**Who approved and promulgated this law?**
The law was approved and promulgated by the Presidency of the Federative Republic of Brazil, specifically under President João Figueiredo, on December 10, 1979.

**Where can the official text of this law be accessed?**
The official text is available through the Brazilian government's portal at https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6747.htm. It is also indexed under the LexML Brazil identifier: urn:lex:br:federal:lei:1979-12-10;6747.

## Why It Matters
Law No. 6747 is a specific statutory amendment within the Brazilian legal framework, demonstrating the ongoing legislative process to refine and update tax regulations. By modifying Decree-Law 82, it played a role in shaping the fiscal competencies and tax structures, particularly those affecting the Federal District. Its enactment during the military regime (under President João Figueiredo) reflects the legal mechanisms of that era. As a statute, it serves as the formal, written manifestation of this specific legal rule, accessible to the public and essential for the application of tax law in its jurisdiction.

## Notable For
- **Amendment of Decree-Law 82:** Specifically targeted and rewrote Article 44 of a 1966 decree-law.
- **Tax Regulation:** Focused on technical tax elements like tax bases (Base De Calculo) and tax rates (Aliquota).
- **Federal District Specifics:** Explicitly mentions the Federal District (Distrito Federal) as a key subject, indicating targeted regional application.
- **LexML Integration:** Identified by a specific LexML Brazil URN, placing it within a standardized legal information network.
- **Wikimedia Focus:** Listed as a subject of interest for WikiProject Brazilian Laws, highlighting its relevance in legal documentation efforts.

## Body

### Legislative Classification and Definition
Law No. 6747 is classified as a **statute**—a formal written document enacted to create or modify law. As an instance of a legal term and concept, it serves as a concrete manifestation of statutory law. It is a subclass of "written work," "document," and "rule." The law is the result of "legislation" and follows the process of "draft laws," functioning as an official legal act.

### Content and Legal Digest
The law's official digest states it provides a new wording ("DA NOVA REDAÇÃO") to **Article 44 of Decree-Law 82**, which was originally enacted on December 26, 1966. The subject matter is technical and regulatory, focusing on:
- **Tax (Tributos):** General reference to taxes.
- **Tax Rate (Aliquota):** The rate at which a tax is applied.
- **Tax Base (Base De Calculo):** The value upon which a tax is calculated.
- **Competency (Competencia):** The legal authority or jurisdiction to impose and regulate these taxes.
- **Federal District (Distrito Federal):** The specific geographic and administrative region affected.
- **Decision (Fixação):** The act of establishing or setting these values.
- **Change (Alteração):** Reflecting its nature as an amending law.
- **Use (Aplicação):** How the rules are applied.
- **Legal Norm (Normas):** The rules and standards being established.

### Historical and Political Context
The law was promulgated on **December 10, 1979**, in the capital city of **Brasília**. It was approved by the **Presidency of the Federative Republic of Brazil**, with **João Figueiredo** serving as the head of state at the time. Figueiredo was the last president of the Brazilian military dictatorship, and this law represents a regulatory action taken during that transitional period towards democratization. The law applies to the entire jurisdiction of **Brazil** and is written in **Brazilian Portuguese**.

### Identification and Access
For retrieval and reference, the law is cataloged under several identifiers:
- **Title:** Lei nº 6747, de 10 de dezembro de 1979
- **Legal Citation:** Lei nº 6747/1979
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1979-12-10;6747`
- **Official URL:** The full text is available at `https://www.planalto.gov.br/ccivil_03/leis/1970-1979/l6747.htm`.
- **Wikimedia Project:** It is included on the focus list of **WikiProject Brazilian Laws**, indicating its relevance for structured knowledge and encyclopedic documentation.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1979-12-10;6747)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6747&ano=1979&data=10/12/1979&ato=9e6ATVq1EMrRVTdaa)
3. LexML Brasil