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This document has been provided by the
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ICNL is the leading source for information on th e legal environment for civil society and public
participation. Since 1992, ICNL has served as a resource to civil society leaders, government
officials, and the donor community in over 90 countries.

Visit ICNL’s Online Library at
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Disclaimers Content. The information provided herein is for general informational and educational purposes only. It is not intended and should not be
construed to constitute legal advice. The information contai ned herein may not be applicable in all situations and may not, after the date of
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advice based upon the particular facts and circumstances pres ented, and nothing herein should be construed otherwise.
Translations. Translations by ICNL of any materials into other languages are intended solely as a convenience. Translation accuracy is not
guaranteed nor implied. If any questions arise related to the accuracy of a translation, please refer to the original language official version of
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This document has been provided by the
International Center for Not-for-Profit Law (ICNL).

ICNL is the leading source for information on th e legal environment for civil society and public
participation. Since 1992, ICNL has served as a resource to civil society leaders, government
officials, and the donor community in over 90 countries.

Visit ICNL’s Online Library at
https://www.icnl.org/knowledge/library/index.php
for further resources and research from countries all over the world.

Disclaimers Content. The information provided herein is for general informational and educational purposes only. It is not intended and should not be
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its presentation, even reflect the most current authority. Noth ing contained herein should be relied or acted upon without the benefit of legal
advice based upon the particular facts and circumstances pres ented, and nothing herein should be construed otherwise.
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5) Complimentary Law 5,172, of October 25 th, 1966 – National Tax Code

CHAPTER II – Limitations on Tax Competency
SECCION I – General Dispositions
Art. 9. It is forbidden to the Union, States, Federal District and Municipalities:
I – to institute or increase taxes if there is no law establish ing it, except for, concerning increasing, the
provisions of articles 21, 26 and 65;
II – to charge tax over assets and income based on a law posterior to the initial date of the respective
financial year;
III – to establish limitations to the traffic of persons or goods on national territory by means of interstate
or inter- municipal taxes;
IV – to charge tax over:
a) assets, income or services from one another;
b) temples of any cult;
c) assets, income or services of political parties, including their foundations, worker unions, nonprofit
institutions of education and social assistance, observed the requirements set out in Section II of this
chapter; (Text included by Lcp 104/01)
d) paper exclusively used for printing newspapers, periodicals and books.
§1 The provisions of section IV do not preclude the imposition by law to the entities referred to therein,
of the condition of liable for the taxes they fit withhold, and do not release them from performing acts
provided by law that assure the fulfillment of tax obligations by third parties.
§2 The provisions of paragraph “a” of section IV shall apply exclusively to own services of public legal
entities referred to in this article, and inhere nt to their purposes.

Art. 10. It is forbidden to the Union to institute a tax that is not uniform throughout the national
territory and imply distinction or preference in favor of a particular State or Municipality.
SECCION II – Special Provisions
Art. 14. The provisions of paragraph “c”, section IV, of Article 9, are subject to compliance with the
following requirements by the entities listed therein:
I – do not distribute any portion of its assets or its income at any title; ( Text by Lcp 104/01)
II – fully invest its resources in the maintenance of its institutional objectives in the country
III – maintain bookkeeping of revenues and expenses on books meeting the formalities to ensure its
accuracy.
§1 In case of no compliance with the provisions o f this article, or §1
o of Article 9, the competent
authority may suspend the benefit.
§2 The services referred to in subparagraph “c”, section IV, of article 9, are exclusively those directly
related to the institutional objectives of the entities mentioned in this article, as provided in their
statutes or constitutive acts.