E/CN.4/1992/52 page 159 personality granted to them by the Government. A number of Governments have indicated that no religious faith has been denied legal personality or had it withdrawn. However, the disbanding of a religious association may ensue when authorities perceive it as being involved in activities which are not related to religious beliefs. Several Governments have stated that they have no legislation relating to religions or religious associations, nor any related court rulings. Others only recognize "known" religions. 105. In its reply to the questionnaire, the Government of Portugal stated that a religion or religious association has to request legal recognition from the Ministry of Justice through a petition which must be signed by at least 500 followers identified as residing in Portugal. In addition, recognition requires that those wishing to constitute a religion indicate the principles of its doctrine and its disciplinary norms, provide a description of the religious rites, and disclose the identity and hierarchy of its leaders. All confessions are said to enjoy tax exemption. The Government of Tunisia stated that "religions gain acceptance on their own merits and compel respect by their origin and the holy books which sanctify them". It also indicated that the founders and leaders of a denomination must not have been convicted of a crime or offence against public morals. 106. A number of countries provided details on the religious denominations which have been recognized officially and information about the laws governing different religious denominations, including the jurisdiction of the courts belonging to the respective denominations in matters of religious laws relating to personal, status such as marriage, divorce, alimony, maintenance, guardianship, legitimization of minors, succession, legacies and the administration of the property of absent persons. 107. Although the laws of a given country may oblige the State to take a neutral stance on religious issues, certain denominations may in reality enjoy beneficial treatment. This is most often the case when a denomination has had a historically important position in a country. The priviliged status is manifested primarily where religious communities acquire public law status and the right to levy taxes, as can be seen from the response provided by the Government of Switzerland. Where there is a separation between the church and the State, as is the case in Germany, only religious communities that are corporate bodies are entitled to levy taxes. However, the existence of official churches with public law status and of private law religious communities is not perceived by the countries in question as infringing on the freedom of religious observance. 108. On the basis of the information he has received over the years, the Special Rapporteur notes that persons belonging to churches or associations considered as "unofficial" may face persecution in some countries. This has reportedly been the case of Catholic priests in China who have expressed their loyalty to the Holy See rather than to the Patriotic Catholic Association. Priests are said to have been prosecuted in Viet Nam for organizing unauthorized pilgrimages. 109. However, the treatment accorded to religious entities is mostly based on their registration with the competent authorities. According to a communication from the Government of Myanmar, all religious organizations