News Detail

ASSOCIATIONS WHOSE PURPOSE IS EDUCATIONAL ACTIVITIES OF A RELIGIOUS NATURE ARE EXEMPT FROM CONTRIBUTIONS TO INCES

Dear clients and friends, on March 12, the Administrative Chamber of the Supreme Court of Justice, in a decision held by the Magistrate Evelyn Marrero Ortiz, determined that civil associations whose purpose is to carry out cultural, social, charitable and educational activities of a religious in nature, are not subject to the contribution provided for in Articles 14 and 15 of Decree with Force of Law of the National Institute of Socialist Education and Training (INCES).

The Supreme Court ruled that association does not engage in industrial or commercial or professional advice or service provided, relevant requirements of said devices to determine the employer as the tax contributor described.

You can access to the full content of the judgment in the following link:

http://www.tsj.gov.ve/decisiones/spa/Marzo/00260-12313-2013-2012-1471.html