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Tax Exemptions Religious Associations - Full Text Of The Norm

Original Language Title: EXENCIONES IMPOSITIVAS ASOCIACIONES RELIGIOSAS - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
LEY N° 14.405

Tax exemptions, fees or contributions to Religious Institutions

Sanctioned: May 20-1955

Promulgated: May 23-1955

The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, sanction with force


ARTICLE 1.- Please refer to the legal and regulatory provisions that generally or in particular grant exemptions from taxes, fees or contributions, irrespective of their nature, of national or municipal order in federal jurisdiction to religious institutions, their temples, convents, schools and other units, to the property they possess or to the acts they perform.

Delete the expression "the ritually indispensable for the public religious office" of article 103, second paragraph of the internal tax law (text ordered in 1955).

ARTICLE 2°. - The provisions of the first paragraph of the previous article, with regard to the semester or annual levies, shall begin to govern from 1 January 1955.

ARTICLE 3. Contact the Executive.

Given in the meeting room of the Argentine Congress, in Buenos Aires, on the twentieth day of the month of May of the year a thousand nine hundred and fifty-five.

Alberto H. Reales
Eduardo T. Oliver

- Registered under number 14.405-

Buenos Aires, May 23, 1955


Please follow the National Law, fill in, report, publish, give to the General Directorate of the National Register and archvese.

PERON.- Angel G. Borlenghi. Jerome Remorino. Pedro J. Bonauni