# Law No. 9089 of August 31, 1995

> Brazilian law

**Wikidata**: [Q105647573](https://www.wikidata.org/wiki/Q105647573)  
**Source**: https://4ort.xyz/entity/law-no-9089-of-august-31-1995

## Summary
Law No. 9089 of August 31, 1995, is a Brazilian federal statute enacted to authorize the reimbursement of expenses incurred by Banco do Brasil S.A. related to the Income Tax Program for the fiscal years 1990 and 1991. Promulgated by the Presidency of the Federative Republic of Brazil under Fernando Henrique Cardoso, this law serves as a specific financial authorization connecting the Ministry of Finance, the national bank, and tax administration costs. It is a formal written document classified as a statute that applies exclusively to the jurisdiction of Brazil and is written in Brazilian Portuguese.

## Key Facts
- **Official Title:** Lei nº 9089, de 31 de agosto de 1995.
- **Legal Citation:** Lei nº 9089/1995.
- **Publication Date:** August 31, 1995.
- **Place of Publication:** Brasília, Brazil.
- **Jurisdiction:** Federative Republic of Brazil.
- **Language:** Brazilian Portuguese.
- **Legal Classification:** Statute (formal written document creating law).
- **Approved By:** Presidency of the Federative Republic of Brazil.
- **Promulgating Authority:** Fernando Henrique Cardoso (President at the time).
- **Promulgation Date:** August 31, 1995.
- **Primary Subject:** Reimbursement of expenses to Banco do Brasil S.A.
- **Specific Scope:** Expenses related to the Income Tax Program (Programa do Imposto de Renda).
- **Fiscal Years Covered:** 1990 and 1991.
- **Main Entities Involved:** Banco do Brasil S.A., Ministry of Finance of Brazil (Ministério da Fazenda).
- **LexML Brazil ID:** urn:lex:br:federal:lei:1995-08-31;9089.
- **Official Online Source:** https://www.planalto.gov.br/ccivil_03/leis/l9089.htm.
- **Wikidata Description:** Brazilian law.
- **Main Subjects Identified:** Government program, authorization, expense, Bank of Brazil, income tax, correlation, Ministry of Finance.

## FAQs
**What is the primary purpose of Law No. 9089/1995?**
The law specifically authorizes the reimbursement of financial expenses incurred by Banco do Brasil S.A. regarding the administration of the Income Tax Program. It addresses costs accumulated during the fiscal years of 1990 and 1991, ensuring the bank is compensated for these specific government-related expenditures.

**Which government officials and bodies were involved in creating this law?**
The statute was approved and promulgated by the Presidency of the Federative Republic of Brazil, with Fernando Henrique Cardoso serving as the head of state at the time of enactment. The law also explicitly involves the Ministry of Finance of Brazil as a key entity related to the financial matters and the income tax program in question.

**Where can the full text of this legislation be accessed?**
The official text is available online via the Brazilian government's Planalto portal at the URL https://www.planalto.gov.br/ccivil_03/leis/l9089.htm. Additionally, the law is cataloged in the LexML Brazil system under the unique identifier urn:lex:br:federal:lei:1995-08-31;9089.

**Does this law apply to countries other than Brazil?**
No, the statute applies exclusively to the jurisdiction of the Federative Republic of Brazil. It is a federal law written in Brazilian Portuguese and governs financial interactions between Brazilian state entities and the national bank.

## Why It Matters
Law No. 9089/1995 is significant because it resolves specific financial liabilities between the Brazilian state and its primary state-owned bank, Banco do Brasil. By legally authorizing the reimbursement of expenses from the 1990 and 1991 fiscal years, the law ensures that the bank is compensated for costs incurred while administering the national Income Tax Program. This legislative action maintains the financial integrity of the relationship between the Ministry of Finance and the bank, preventing fiscal disputes over past administrative duties. It serves as a concrete example of how statutory law is used to manage historical government expenditures and validate the financial operations of public institutions. Furthermore, as a formal statute, it contributes to the legal certainty required for the Brazilian tax administration system, ensuring that the mechanisms for tax collection and the associated costs are legally recognized and settled.

## Notable For
- **Specific Fiscal Targeting:** Uniquely addresses reimbursement for the specific fiscal years of 1990 and 1991, rather than establishing a general ongoing policy.
- **Inter-Agency Financial Settlement:** Explicitly links the Ministry of Finance, the Presidency, and Banco do Brasil in a single legislative act regarding expense correlation.
- **LexML Standardization:** Assigned a standardized URN (urn:lex:br:federal:lei:1995-08-31;9089) for digital legal identification within the Brazilian government's LexML system.
- **Historical Context:** Enacted during the presidency of Fernando Henrique Cardoso, reflecting the fiscal management strategies of the mid-1990s in Brazil.
- **Subject Specificity:** Focuses narrowly on the "Income Tax Program" expenses, distinguishing it from broader tax reform laws.
- **Digital Accessibility:** Officially hosted on the Planalto government portal, ensuring public access to the text of the reimbursement authorization.

## Body

### Legislative Identity and Classification
Law No. 9089 of August 31, 1995, is formally classified as a **statute**, defined as a formal written document that creates law. In the context of the Brazilian legal system, it functions as an act passed by the legislature and promulgated by the executive branch. The document is written in **Brazilian Portuguese** and serves as the official record of legal rules enacted by the government. It is taxonomically a subclass of "written work," "document," and "rule," acting as a manifestation of statutory law. The law is identified in the Wikidata knowledge base with the description "Brazilian law" and is linked to the broader concept of legislation.

### Enactment and Promulgation Details
The statute was officially published on **August 31, 1995**, in the capital city of **Brasília**. The legislative process culminated in its approval by the **Presidency of the Federative Republic of Brazil**. At the time of promulgation, the head of state was **Fernando Henrique Cardoso**, whose administration oversaw the finalization of this financial authorization. The determination method for the law's validity is recorded as "promulgation," marking the date it became effective. The law is cited legally as **Lei nº 9089/1995**, a standard format for referencing Brazilian federal legislation.

### Subject Matter and Financial Scope
The core subject of Law No. 9089/1995 is the **reimbursement of expenses** incurred by **Banco do Brasil S.A.** These expenses are directly tied to the administration of the **Income Tax Program** (Programa do Imposto de Renda). The law specifically targets costs associated with the fiscal years **1990 and 1991**. The legislative text establishes a **correlation** between the expenses paid by the bank and the authorization for their reimbursement by the state. Key entities involved in this financial transaction include the **Ministry of Finance of Brazil** (Ministério da Fazenda), which oversees the tax program, and **Banco do Brasil**, which executed the operational costs. The law functions as an **authorization** for the government to settle these specific debts, ensuring the bank is compensated for its role in the tax collection process.

### Digital Identification and Access
To facilitate modern legal research and digital governance, Law No. 9089/1995 has been assigned specific digital identifiers. The **LexML Brazil** system provides the unique Uniform Resource Name (URN): `urn:lex:br:federal:lei:1995-08-31;9089`. This identifier allows for precise referencing within the national legal database. The full text of the statute is made available to the public via the official government portal at **https://www.planalto.gov.br/ccivil_03/leis/l9089.htm**. These digital assets ensure that the law remains accessible for legal professionals, researchers, and the general public, adhering to the principles of open government and the public domain status of official legal documents.

### Jurisdictional and Linguistic Context
The statute applies exclusively to the **Federative Republic of Brazil**, operating within the national jurisdiction. It does not extend to other countries or international territories. The language of the work is **Brazilian Portuguese**, which is the official language of the country and the medium through which the legal norms are expressed. As a federal law, it holds authority over the entire territory of Brazil, superseding local regulations where applicable. The law is part of the broader corpus of Brazilian federal legislation, contributing to the legal framework that governs financial relations between the state and its financial institutions.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1995-08-31;9089)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=9089&ano=1995&data=31/08/1995&ato=3f6MzZU5UeJpWT462)
3. LexML Brasil