# Law No. 6945 of September 14, 1981 > Brazilian law **Wikidata**: [Q105659785](https://www.wikidata.org/wiki/Q105659785) **Source**: https://4ort.xyz/entity/law-no-6945-of-september-14-1981 ## Summary Law No. 6945 of September 14, 1981, is a Brazilian statute that establishes a public cleaning tax in the Federal District and provides related regulations. Enacted during the presidency of João Figueiredo, this law is a formal legal document that defines the calculation, payment, and enforcement mechanisms for the tax, including exemptions and penalties. ## Key Facts - **Title:** Lei nº 6945, de 14 de setembro de 1981 - **Type:** Statute (formal written document creating law) - **Country:** Brazil - **Jurisdiction:** Federal District (Distrito Federal) - **Enactment Date:** September 14, 1981 - **Approved By:** Presidency of the Federative Republic of Brazil (President João Figueiredo) - **Legal Citation:** Lei nº 6945/1981 - **Main Subjects:** Calculation, payment, legal norms, fines, tax exemptions, debt collection - **Language:** Brazilian Portuguese - **Publication Location:** Brasília, Brazil - **Work Available At:** [Official Text](https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l6945.htm) - **LexML Brazil ID:** urn:lex:br:federal:lei:1981-09-14;6945 - **Wikidata Description:** Brazilian law - **WikiProject:** WikiProject Brazilian Laws ## FAQs **What does Law No. 6945 of September 14, 1981, regulate?** Law No. 6945 establishes a public cleaning tax in the Federal District of Brazil. It outlines the rules for calculating, collecting, and enforcing this tax, including provisions for exemptions and penalties. **Who approved Law No. 6945?** The law was approved by the Presidency of the Federative Republic of Brazil under President João Figueiredo on September 14, 1981. **Where was Law No. 6945 published?** The law was published in Brasília, the capital of Brazil, and is available in the official legal database of the Brazilian government. **What are the main subjects covered by Law No. 6945?** The law addresses several key areas, including the calculation and payment of the public cleaning tax, legal norms governing its application, fines for non-compliance, tax exemptions, and procedures for debt collection. **Is Law No. 6945 specific to a particular region in Brazil?** Yes, the law applies specifically to the Federal District (Distrito Federal) of Brazil. ## Why It Matters Law No. 6945 of September 14, 1981, is significant because it formalizes the legal framework for funding public cleaning services in the Federal District of Brazil. By establishing a dedicated tax, the law ensures that resources are allocated for maintaining cleanliness and sanitation in public spaces, which is crucial for public health and urban quality of life. The law also sets clear guidelines for tax calculation, payment, and enforcement, providing legal certainty for both taxpayers and authorities. Additionally, it reflects the broader legislative process in Brazil, where statutes are used to address specific regional needs while adhering to national legal standards. ## Notable For - **Establishment of Public Cleaning Tax:** Introduces a dedicated tax for funding public cleaning services in the Federal District. - **Legal Framework:** Provides a structured approach to tax calculation, collection, and enforcement. - **Regional Specificity:** Tailored to the needs of the Federal District, demonstrating Brazil's federal legislative system. - **Presidential Approval:** Enacted under President João Figueiredo, marking a specific moment in Brazil's legislative history. - **Comprehensive Coverage:** Addresses multiple aspects of tax administration, including exemptions and penalties. ## Body ### Overview and Legal Context Law No. 6945 of September 14, 1981, is a Brazilian statute that focuses on the establishment and regulation of a public cleaning tax within the Federal District. As a formal legal document, it falls under the category of a statute, which is a written instrument that creates law. The law was promulgated by President João Figueiredo and is part of Brazil's broader legal framework governing taxation and public services. ### Key Provisions The law outlines several critical provisions related to the public cleaning tax: - **Calculation:** The law defines how the tax is calculated, ensuring transparency and consistency in its application. - **Payment:** It specifies the procedures for tax payment, including deadlines and methods. - **Legal Norms:** The law establishes the legal norms that govern the tax, ensuring compliance with broader legal principles. - **Fines:** It includes provisions for fines and penalties for non-compliance, deterring tax evasion. - **Tax Exemptions:** The law identifies specific cases where tax exemptions may apply, providing relief for certain taxpayers. - **Debt Collection:** It outlines the procedures for collecting unpaid taxes, ensuring that the government can recover owed funds. ### Jurisdiction and Application Law No. 6945 is specifically applicable to the Federal District of Brazil. This regional focus highlights the law's role in addressing local needs while adhering to national legal standards. The Federal District, which includes Brasília, the capital of Brazil, benefits from this law by having a structured framework for funding public cleaning services. ### Publication and Accessibility The law was published in Brasília and is available in the official legal database of the Brazilian government. This ensures that the law is accessible to the public, legal professionals, and government officials, promoting transparency and accountability. ### Legal Citation and References The legal citation for this law is Lei nº 6945/1981. It is referenced in various legal databases, including LexML Brazil, where it is identified by the URN urn:lex:br:federal:lei:1981-09-14;6945. The law is also part of WikiProject Brazilian Laws, indicating its inclusion in broader efforts to document and analyze Brazilian legislation. ### Significance in Brazilian Legislation Law No. 6945 is an example of how Brazilian legislation addresses specific regional needs through targeted statutes. By establishing a public cleaning tax, the law ensures that essential public services are funded, contributing to the overall quality of life in the Federal District. The law's comprehensive coverage of tax calculation, payment, and enforcement reflects the detailed and structured approach of Brazilian legislative processes. ### Related Legal Concepts The law is related to broader legal concepts such as taxation, public services, and legal norms. It demonstrates how statutes function as formal written documents that create and enforce law, providing a tangible example of statutory law in action. The law's focus on public cleaning services also highlights the importance of maintaining clean and healthy urban environments, which is a key aspect of public health and urban planning. ### Conclusion Law No. 6945 of September 14, 1981, is a significant piece of Brazilian legislation that establishes a public cleaning tax in the Federal District. Its provisions for tax calculation, payment, and enforcement ensure that public cleaning services are adequately funded, contributing to the overall well-being of the region. The law's regional focus and comprehensive coverage make it a notable example of targeted legislation in Brazil. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1981-09-14;6945) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=6945&ano=1981&data=14/09/1981&ato=3f7ITSE50MrRVTf00) 3. LexML Brasil