# Law No. 81 of August 29, 1947 > Brazilian law **Wikidata**: [Q105647656](https://www.wikidata.org/wiki/Q105647656) **Source**: https://4ort.xyz/entity/law-no-81-of-august-29-1947 ## Summary Law No. 81 of August 29, 1947 (Portuguese: *Lei nº 81, de 29 de agosto de 1947*) is a Brazilian federal statute that regulates additions to the income tax (*Imposto de Renda*). Promulgated by the Presidency of the Federative Republic of Brazil in Rio de Janeiro, it serves as a formal legal instrument applicable to the jurisdiction of Brazil. The law is classified as a statute and is recorded within the Brazilian legal system under the identifier URN: urn:lex:br:federal:lei:1947-08-29;81. ## Key Facts - **Official Title:** Lei nº 81, de 29 de agosto de 1947 - **Legal Citation:** Lei nº 81/1947 - **Date of Promulgation:** August 29, 1947 - **Date of Publication:** August 29, 1947 (inferred) - **Approving Authority:** Presidency of the Federative Republic of Brazil - **Jurisdiction:** Brazil - **Place of Publication:** Rio de Janeiro, Brazil - **Language:** Brazilian Portuguese - **Subject Matter:** Additions to the Income Tax (*DISPÕE SOBRE OS ADICIONAIS DO IMPOSTO DE RENDA*) - **Legal Classification:** Statute - **LexML Brazil ID:** urn:lex:br:federal:lei:1947-08-29;81 - **Instance Of:** Statute (formal written document that creates law) - **Main Subject:** Validity (*Vigencia*) - **WikiProject Association:** WikiProject Brazilian Laws ## FAQs **What is the function of Law No. 81/1947?** The law functions as a formal written document that creates legal statutes specifically regarding additions to the Brazilian income tax (*Imposto de Renda*). It operates as a manifestation of statutory law within the Brazilian legal system. **Which authority is responsible for Law No. 81/1947?** The law was approved and promulgated by the Presidency of the Federative Republic of Brazil on August 29, 1947. It applies to the entire jurisdiction of Brazil. **Where and when was Law No. 81/1947 published?** The law was published in Rio de Janeiro, Brazil, on August 29, 1947. This publication establishes the law's official record and validity. **How is Law No. 81/1947 classified in legal terms?** It is classified as a "statute," which is a subclass of a written work, document, and rule. As a statute, it is considered an edict of government and is generally in the public domain, serving as the concrete manifestation of statutory law. ## Why It Matters Law No. 81 of August 29, 1947, represents a specific exercise of legislative authority in post-war Brazil, reflecting the fiscal policies of the era concerning income tax additions. As a statute, it serves as a primary instrument of government authority, providing the concrete, written evidence of legal rules that govern society. Its existence demonstrates the continuity of the Brazilian legal framework, which operates as a federal republic. The law's inclusion in the LexML system and WikiProject Brazilian Laws highlights its ongoing relevance as a historical legal artifact and its accessibility for legal research and public record. By defining specific tax additions, it contributed to the fiscal structure of the nation during the administration of President Eurico Gaspar Dutra (though the specific president is not named in the source, the date 1947 places it in this administrative context based on the country data provided). ## Notable For - **Specific Fiscal Regulation:** Notable for specifically addressing "additions to the Income Tax" (*Adicionais do Imposto de Renda*) in 1947. - **Statutory Classification:** Identified as a formal statute, which is defined as a written work and rule that manifests statutory law. - **Standardized Identification:** Distinguished by having a unique LexML Brazil ID (urn:lex:br:federal:lei:1947-08-29;81), facilitating its retrieval in digital legal databases. - **Public Domain Status:** As a statute (edict of government), it is notable for being a public domain document, ensuring public accessibility. - **Jurisdictional Reach:** Applies broadly to the entire country of Brazil, the largest nation in South America. ## Body ### Legislative Identity and Classification Law No. 81 of August 29, 1947, formally titled *Lei nº 81, de 29 de agosto de 1947*, is a legal statute enacted in Brazil. It is classified as an "instance of" a statute, a type of formal written document that creates law. Statutes serve as manifestations of statutory law and are composed of legal norms. In the context of library and knowledge systems, this law fits within the broad classification of legal documents that act as rules and written works. The law is identified in legal databases with the citation *Lei nº 81/1947*. ### Subject Matter and Content The primary subject of the law, as recorded in its digest, is the regulation of additions to the Income Tax (*DISPÕE SOBRE OS ADICIONAIS DO IMPOSTO DE RENDA*). This places the law within the domain of tax legislation and fiscal policy. A key attribute associated with the law in structured data is "validity" (*Vigencia*), which pertains to the legal standing and enforcement period of the statute. The language of the work is Brazilian Portuguese. ### Enactment and Promulgation The law was officially promulgated on August 29, 1947, by the Presidency of the Federative Republic of Brazil. The determination method for its approval is listed as "promulgation." The place of publication for this statute was Rio de Janeiro, which served as a major hub for Brazilian federal activities. The approval date and publication date are both aligned to August 29, 1947. ### Jurisdiction and Geographic Context The law applies to the jurisdiction of **Brazil** (*Brasil*), a country located in South America. Brazil is described as the fifth-largest nation in the world by area (approx. 8.5 million km²) and operates as a federal republic. During the time of this law's enactment in 1947, Brazil was already an independent sovereign state (inception 1822-09-07) and a member of the United Nations (joined 1945). The law applies to the entirety of this federative republic, which comprises 26 states and one Federal District (though the capital moved to Brasília in 1960, Rio de Janeiro was the capital or primary city of publication in 1947). ### Digital Record and Identifiers The law is cataloged in modern legal information systems with specific identifiers: - **LexML Brazil ID:** `urn:lex:br:federal:lei:1947-08-29;81` - **URI:** `https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1947-08-29;81` - **WikiProject:** It is listed on the "WikiProject Brazilian Laws" focus list, indicating its relevance in collaborative knowledge projects. ### Legal and Conceptual Framework As a statute, the document falls under the broader concept of a "legal term or legal concept." Statutes are differentiated from other types of information by their nature as "edicts of government," which renders them public domain in jurisdictions like the United States and France (and generally accessible as public records in Brazil). This law, like other statutes, is the result of a "legislation" or "legal act" process and follows the drafting of "draft laws." It is a concrete expression of a rule, documented and enforceable within the Brazilian legal system. ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1947-08-29;81) 2. LexML Brasil