# Law No. 7043 of October 18, 1982

> Brazilian law

**Wikidata**: [Q105659668](https://www.wikidata.org/wiki/Q105659668)  
**Source**: https://4ort.xyz/entity/law-no-7043-of-october-18-1982

## Summary
Law No. 7043 of October 18, 1982 is a Brazilian federal statute that reinstates the validity of tax fiscal competition examinations, approved by the Presidency of the Federative Republic of Brazil and published in Brasília on October 18, 1982.

## Key Facts
- **Title**: Lei nº 7043, de 18 de outubro de 1982
- **Digest**: RESTABELECE A VALIDADE DE CONCURSO DE FISCAL DE TRIBUTOS FEDERAIS (Reinstates the validity of tax fiscal competition examinations)
- **Instance**: statute
- **Publication date**: 1982-10-18
- **Country**: Brazil
- **Place of publication**: Brasília
- **Language**: Brazilian Portuguese
- **Lexml ID**: urn:lex:br:federal:lei:1982-10-18;7043
- **Citation**: Lei nº 7043/1982
- **Approved by**: Presidency of the Federative Republic of Brazil (under President João Figueiredo)
- **Main subjects**: time limit (prazo), Ministry of Finance of Brazil
- **Available at**: https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7043.htm

## FAQs
**What is the primary purpose of Law No. 7043?**
The law reinstates the validity of tax fiscal competition examinations for federal tax officials.

**Who approved this law and when?**
The law was approved by the Presidency of the Federative Republic of Brazil on October 18, 1982, under President João Figueiredo.

**What is the legal citation for this law?**
The legal citation is Lei nº 7043/1982.

**What is the main subject matter of this law?**
The main subject is the reinstatement of the validity of tax fiscal competition examinations, specifically concerning time limits and the Ministry of Finance.

**Where can the full text of this law be found?**
The full text is available at the official government website: https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7043.htm

## Why It Matters
Law No. 7043 of October 18, 1982 plays a crucial role in maintaining the administrative continuity and effectiveness of Brazil's tax enforcement system. By reinstating the validity of tax fiscal competition examinations, the law ensures that qualified personnel continue to serve in federal tax positions, maintaining the integrity of Brazil's tax collection and enforcement mechanisms. This legal instrument addresses the need to preserve institutional knowledge and expertise within the Ministry of Finance's tax administration, particularly during periods of potential transition or uncertainty in the civil service system.

## Notable For
- **Specific Reinstatement**: The law specifically targets the reinstatement of tax fiscal competition examinations, addressing a particular administrative challenge within Brazil's tax system.
- **Federal Level**: As a federal statute, it applies nationwide across all Brazilian states and municipalities.
- **Presidential Approval**: The law was approved by the Presidency of the Federative Republic of Brazil, indicating its significance at the highest level of government.
- **Lexml Identification**: It has a unique Lexml identifier (urn:lex:br:federal:lei:1982-10-18;7043) that serves as a permanent reference in Brazil's legislative database.
- **Public Accessibility**: The law is publicly available on the official government website, ensuring transparency and accessibility to citizens and legal professionals.

## Body
### Definition and Legal Classification
Law No. 7043 of October 18, 1982 is formally classified as a statute, specifically a federal law enacted by the Brazilian legislative system. It falls under the broader category of "legal norm" and serves as a manifestation of statutory law within Brazil's legal framework. The law is distinguished from other legal instruments such as executive orders or local by-laws, as it originates from the national legislative body and carries federal authority.

### Purpose and Content
The primary purpose of this legislation is to restore the validity of tax fiscal competition examinations for federal tax officials. The law's digest explicitly states "RESTABELECE A VALIDADE DE CONCURSO DE FISCAL DE TRIBUTOS FEDERAIS," indicating its focus on maintaining the legal standing of these examinations. The statute addresses the administrative challenge of ensuring continuity in tax enforcement personnel, particularly concerning the time limits associated with these competitive examinations.

### Legislative Context
The law was promulgated on October 18, 1982, during the military dictatorship period in Brazil when the country was transitioning from an empire to a republic. The law was approved by the Presidency of the Federative Republic of Brazil under President João Figueiredo, who served from 1979 to 1985. The law's approval occurred in Brasília, the capital city, reflecting its national significance.

### Jurisdiction and Application
Law No. 7043 applies exclusively to Brazil, specifically within the jurisdiction of the Ministry of Finance. The law operates under Brazilian Portuguese as the official language of the document and is published in the official government gazette. The law's Lexml identifier provides a permanent reference point for legal researchers and practitioners.

### Availability and Citation
The full text of the law is publicly accessible through the official government website of the Planalto, Brazil's presidential office. The legal citation "Lei nº 7043/1982" serves as the standard reference for legal citations in Brazil. The law is categorized under the main subjects of "time limit" (prazo) and the "Ministry of Finance of Brazil," indicating its specific administrative and legal scope.

### Institutional Impact
By reinstating the validity of tax fiscal competition examinations, the law helps maintain the professional standards and continuity of Brazil's federal tax administration. This ensures that qualified personnel continue to serve in tax enforcement positions, preserving institutional knowledge and expertise within the Ministry of Finance. The law addresses the practical challenge of maintaining administrative efficiency during periods of potential transition or uncertainty in the civil service system.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1982-10-18;7043)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=7043&ano=1982&data=18/10/1982&ato=472MTQU9ENrRVT8cd)
3. LexML Brasil