E/CN.4/1991/56 page 12 When a period of three months after the date on which the statement was deposited has elapsed, subject to fulfilment by the association of official announcement formalities and unless, in the meantime, the establishment of the association has been rejected by decision of the Minister of the Interior, the association is legally constituted and entitled to carry out its activities. A rejection must be substantiated and is transmitted to the persons concerned. Such a decision which is purely administrative, may give rise to an appeal to the Administrative Tribunal for annulment on the grounds of misuse of power." Union of Soviet Socialist Republics The Government of the Union of Soviet Socialist Republics did not provide a specific answer to this question but indicated in its general reply that "all religions and faiths are equal before the law" and that "no advantages may be established for, or restrictions placed on any one religion or faith relative to others". Uruguay "A constitutional rule (art. 5) prescribes that all religious denominations are free in Uruguay. The State supports no religion whatsoever. Temples used for worship by the various religious sects are exempt from all forms of taxes." Yugoslavia "Yugoslav national legislation does not make any distinction between religious associations, irrespective of their internal organization and the number of followers or members. Regardless of how long they have been active in Yugoslavia or how many believers they have, they are all considered as religious communities and as such are completely equal before the law. Consequently, the term 'religious sect', which members of the largest, 'traditional' religious communities sometimes use in referring to smaller religious communities only recently active in our country, is considered derogatory or insulting. In view of the significant degree to which all Yugoslav nations tend to identify their religious beliefs with their national feelings, there have been instances in some places of hindrance and abuse of the so-called 'small' religious communities for allegedly 'betraying their own nation'. Freedom of citizens to organize religious communities to meet their own religious needs is rather wide and the procedure for the registration of new religious communities is so simple that, to our knowledge, there have been no illegal religious activities. However, there are some pro-oriental confessions which have never been organized or registered as religious communities; they practise their faith through societies for transcendental meditation and similar citizens' associations."