Tax Law

Venelex legally advises in the areas of consultancy, audit, planning, administrative registration formalities, permits and judicial and administrative remedies (tax contentious and constitutional protection “amparo constitucional”), related to all the taxes in force in the country, both local and municipal, as well as contributions related to taxes. Likewise, we render assistance in the analysis and structure of businesses, taking into consideration the international agreements in which Venezuela takes part to avoid double taxation.

Particularly, in the administrative field, the firm:
1) Carries out the registry of the taxpayers and responsible parties and the recordings in the corresponding registers, and informs the corresponding changes before the authorities of the Integrated National Service of Customs and Tax Administration (SENIAT), such as R.I.F., N.I.T. (taxpayer information registry and taxpayer identification number), liquors, etc., the National Institute of Educational Cooperation (INCE), of the Venezuelan Institute of Social Security, of Municipal Real Estate Recordings and Rent, etc.

2) Carries out the administrative transactions necessary to obtain different permits, such as authorizations by the fire department, use approval of municipal engineering, sanitary permits for imports, solvencies, etc.

3) Intervenes urgently to prohibit arbitrary closures of commercial establishments by tax authorities.

4) Makes consultations and petitions before tax authorities or other authorities.

5) Renders assistance during supervision processes and administrative summaries, including the drafting of the corresponding documents.

6) Represents the interests of the clients before the different national, state and municipal administrative authorities, whether centralized or decentralized, such as ministries, autonomous services, autonomous institutes, governments and mayoralty, to obtain answers for applications, petitions or grace remedies, remedies of complains, reconsideration, hierarchical or of review; or also to assure the defense during all kinds of authorized procedures, sanctions or of other kind, etc.

In the area of legal advise, the firm:

1) Carries out audits regarding the compliance of formal duties.

2) Answers inquiries regarding tax issues, with the corresponding conclusions and recommendations for its clients.

3) Prepares and files income tax returns.

4) Carries out audits on questions of law, through the review of the income tax return and the tax conciliation of rents.

5) Complements the work of the accounting auditors.

6) Drafts projects of law, regulations, orders or other rules or norms and follows up for their approval; etc.

In the judicial aspects, the firm:

1) Represents the interests of the clients in the judicial objection of the administrative decisions before the Superior Courts of the Tax Contentious, First and Second

Courts of the Contentious Administrative and the Political-Administrative Chamber of the Supreme Court of Justice.

2) Represents the interests of the clients in actions of tax and constitutional protection.

3) Represents the interests of the clients sued in executive tax trials; etc. Finally, an element of preventive practice that has been developed for the benefit of its clients, that is important to point out, is the making of tax audits of formal duties, with the purpose of verifying the due compliance of tax obligations and to apply the necessary corrections, and to avoid the application of sanctions in the area of national taxation, entities related to the tax authorities and other entities with tax competence, as well as the municipal authorities.