# Law No. 7148 of November 23, 1983

> Brazilian law

**Wikidata**: [Q105650070](https://www.wikidata.org/wiki/Q105650070)  
**Source**: https://4ort.xyz/entity/law-no-7148-of-november-23-1983

## Summary
Law No. 7148 of November 23, 1983 is a Brazilian federal statute that amends Decree-Law No. 1,537 of April 13, 1977, and addresses other related provisions. It is classified as a formal legal document (statute) and was enacted by the Federal Government of Brazil during the presidency of João Figueiredo.

## Key Facts
- **Official Title:** Lei nº 7148, de 23 de novembro de 1983
- **Country of Origin:** Brazil
- **Date of Enactment:** November 23, 1983
- **Published In:** Brasília
- **Instance Of:** Statute (legal term or concept)
- **Legal Digest Summary:** Amends Decree-Law No. 1,537 of April 13, 1977, and provides for other measures
- **Main Subjects:** Federal Government of Brazil (União Federal), change (Alteração), legal norm (Normas), tax exemption (Isenção), payment (Pagamento)
- **Issuing Authority:** Presidency of the Federative Republic of Brazil (signed by João Figueiredo)
- **Language of Record:** Brazilian Portuguese
- **Legal Citation Format:** Lei nº 7148/1983
- **LexML Brazil ID:** urn:lex:br:federal:lei:1983-11-23;7148
- **Full Text Available At:** [Presidência da República - Legislação](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=7148&ano=1983&data=23/11/1983&ato=7e6ATSE50dBpWT9d5) and [Planalto - Official Version](https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7148.htm)
- **Jurisdiction:** Applies to Brazil
- **Wikidata Description:** Brazilian law
- **Project Listing:** Featured on the Wikimedia project "WikiProject Brazilian Laws"

## FAQs

**What is Law No. 7148 of November 23, 1983 about?**  
This law primarily amends Decree-Law No. 1,537 of April 13, 1977, which relates to fiscal matters, particularly concerning tax exemptions and payments within the Brazilian federal system. It introduces changes to existing legal norms and establishes new provisions regarding financial obligations.

**Who issued Law No. 7148?**  
It was issued by the Presidency of the Federative Republic of Brazil under President João Figueiredo on November 23, 1983, as part of the official legislative process.

**Where can I find the full text of this law?**  
The full text is available through official government portals such as [Planalto](https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7148.htm) and [Presidência da República](https://legislacao.presidencia.gov.br).

**What legal category does it fall into?**  
It is classified as a statute (lei) in Brazil’s legal framework, meaning it is a formal written document that creates or modifies statutory law.

**In what language was the law published?**  
The law was published in Brazilian Portuguese, the official language of Brazil.

**Which jurisdiction does this law apply to?**  
It applies to the entire jurisdiction of Brazil, as it is a federal statute.

**Is this law still in effect?**  
As of the latest data, there are no records indicating its revocation, so it remains in force unless superseded by newer legislation.

**What major topics does the law regulate?**  
Its main subject areas include the federal government's role, changes to prior laws, legal norms, tax exemptions, and payment regulations.

## Why It Matters

Law No. 7148 of November 23, 1983 plays a critical role in Brazil’s fiscal and administrative legal framework by amending Decree-Law No. 1,537, which governs key aspects of taxation and public finance. The law contributes to the evolution of Brazil's legal system during the 1980s, a period marked by economic reforms and adjustments to federal fiscal policies. Its provisions help shape how the Brazilian federal government manages tax exemptions and payment obligations, making it relevant to both public administration and economic compliance. As part of the broader corpus of Brazilian statutory law, it reflects the country's ongoing legal development during its transition from military rule to democratic governance.

## Notable For
- **Amendment of Key Fiscal Legislation:** Modifies Decree-Law No. 1,537, a significant regulatory framework for tax and payment systems in Brazil.
- **Historical Context:** Enacted during João Figueiredo's presidency, a transitional period in Brazilian political history.
- **Legal Classification:** Recognized as a formal statute, contributing to the structured body of Brazilian statutory law.
- **Official Documentation:** Fully accessible through Brazil’s official legal databases, ensuring transparency and public access.
- **Multifaceted Legal Impact:** Addresses changes to legal norms, tax exemptions, and payment systems, making it a comprehensive regulatory instrument.
- **Language of Record:** Authored in Brazilian Portuguese, aligning with national legal documentation standards.
- **Indexed in Global Legal Systems:** Included in structured legal data systems such as LexML and Wikidata, enhancing discoverability and integration with international legal ontologies.

## Body

### Legislative Context and Origin

Law No. 7148 of November 23, 1983 was issued by the Presidency of the Federative Republic of Brazil, under the administration of João Figueiredo. It was published in Brasília, the national capital, and is categorized as a statute, a formal written legal document that creates or modifies law. The law was enacted to amend Decree-Law No. 1,537 of April 13, 1977, which dealt with fiscal and administrative regulations. This legislative act reflects the broader context of Brazil’s efforts in the 1980s to refine its legal and fiscal frameworks during a period of political and economic transition.

### Content and Legal Provisions

The law's primary function is to amend existing legislation, particularly Decree-Law No. 1,537, which governs aspects of tax exemptions and payment systems within the Brazilian federal structure. Its main subject areas include:
- **Federal Government of Brazil (União Federal):** The law pertains to actions and regulations under the authority of the federal government.
- **Change (Alteração):** Indicates that the law modifies prior legal provisions.
- **Legal Norms (Normas):** Refers to the specific rules or standards it introduces or alters.
- **Tax Exemption (Isenção):** Addresses exemptions from certain fiscal obligations.
- **Payment (Pagamento):** Regulates payment procedures and obligations under the modified decree-law.

These elements position the law as a regulatory instrument within Brazil’s broader fiscal and administrative system.

### Issuance and Legal Status

The law was officially promulgated on November 23, 1983, and is part of Brazil’s federal legal framework. It is indexed under the LexML Brazil ID `urn:lex:br:federal:lei:1983-11-23;7148`, which is used for digital legal documentation and retrieval. The law is cited officially as Lei nº 7148/1983 and is accessible in full through official government resources such as the Planalto website and the Presidência da República’s legislative database.

### Jurisdiction and Language

The law applies to the entire jurisdiction of Brazil and is written in Brazilian Portuguese, the country’s official language. This ensures consistency with Brazil’s national legal documentation standards and facilitates integration into both domestic and international legal databases.

### Integration and Accessibility

Law No. 7148 is featured in structured legal data systems such as Wikidata and LexML, which support semantic web technologies and global legal interoperability. It is also listed under the Wikimedia initiative "WikiProject Brazilian Laws," which aims to organize and enhance access to Brazilian legal documents. The law’s full text is available online, ensuring public access in line with the edict of government doctrine that places official legal documents in the public domain.

### Historical and Political Context

Enacted during João Figueiredo’s presidency, the law reflects the legal and fiscal adjustments made during Brazil’s transition from military rule to democracy. It contributes to the broader legal reforms of the 1980s, a period marked by efforts to stabilize Brazil’s economy and governance structures. As part of this context, Law No. 7148 represents a small but significant piece of Brazil’s legal evolution during a transformative era.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1983-11-23;7148)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=7148&ano=1983&data=23/11/1983&ato=7e6ATSE50dBpWT9d5)
3. LexML Brasil