According to Article 80 of code Professional tax: "It is unlawful tax any act or omission in violation of tax laws." The tax is illegal demonstration in the tax law, the right to punish, which holds the state against those who violate the law so that affect society's basic goods.
THE ILLEGAL TAX CLASSIFIED IN:
formal Illicit: are formal tax law violations, as manifested in the administrative mechanisms for monitoring compliance with tax obligations. Illegal tax on species and taxed: these are violations formal tax law regarding certain tax obligations, and controlling it is by its nature, different from the regular tax liability (alcohols, stamp tax, etc..) Illicit materials: are the substantive tax law violations, as manifested in the decrease of illegitimate revenues legally owed the perpetrator tributario.Ilícitos punishable by restriction of liberty: they are material violations of tax law, manifested in the decrease defraudulenta tax dichos.Cuales proper mechanisms are criminal tax penalties: The courts will resolve the suspended execution of sentences restricting liberty, when In the case of no repeat offenders, according to the circumstances of the case and upon payment of amounts owed to the Treasury. The stay of execution of sentence shall be void if reincidencia.Las penalties are: a) Prisión.b) Fine c) Confiscation and destruction of the material effects of the illicit purpose or used to commit. d) Temporary closure of establecimiento.e) ban the practice of trades and professions. f) Suspension or revocation of registration and licensing of industries and outlets of species recorded and prosecutors.
PUBLIC TENDERS
Tenders:
The tender is a formal and competitive procurement, by which it requested, received and evaluated tenders for the procurement of goods, works or services and awarded the contract for the bidder offering the most advantageous proposal. The tender may be public or private and may be international or restricted to local firms.
The bidding is not the contract to place the administration, the contract is for supplies, public works, public service concessions, or otherwise, arising from the tender.
Public Bidding:
The bidding is an administrative procedure is an invitation to engage with formal requests for proposals for procurement through tenders, when the specifications describe the requirements of government in a clear, accurate and complete, including selected and more convenient.
From this definition we can draw the following elements:
- is a procedure, or a sequence of events and facts.
- is a way of selecting the contractor.
- is an invitation to engage.
According to - predetermined basis.
- The aim is to obtain the most advantageous offer.
The Bidding Law is a legal instrument designed to govern, to modernize and streamline procedures for selecting a contractor, carried out by public entities. Tenders will be governed by the Law Reform Act of Tenders published in the Official Gazette of the Bolivarian Republic of Venezuela N. - 5556. Extraordinary dated November 13, 2001.
basic feature of tender
Bids are characterized by their formalist rigor and meaning. To a greater or lesser extent, all system establishes a series of legal procedures, formalities, steps and procedures that must be met before issuance of the contractual administrative will.
Violations of these provisions, whether statutory, regulatory or otherwise, it vitiates the will has not been prepared according to the normative order. Consequently, the validity and effectiveness of administrative contracts is subject to compliance with the formalities required by existing provisions and it is so important a thorough review of the rules before starting a bidding process. The purpose of rigor and formality lies in ensuring equality of bidders and print transparency of administrative decisions. Principles governing
the bidding process:
The contractor selection procedures under the law of tenders are developed with the principles of:
Legal Principles:
The purpose of the procedure is the determination of the bidder making the lowest bid for the state. Hence the doctrine and jurisprudence, have established some "principles" that constitute the essence and the existence of the bidding process and which should be used to solve specific problems of interpretation that promotes administrative practice. The key legal principles are:
Free attendance:
This principle tends to strengthen the possibility of opposition among all vendors, in exchange for the ban to the State to impose restrictive conditions for access to the consumer. Depending on the competition, the Administration has the duty to adjudicate fairly the best deal.
The principle is not absolute, because the legal rules imposes certain limitations as the public interest requires the ability to control concurrent. Thus imposing certain restrictions on competition, such as:
The exclusion of bidders legally incapable: it is the case of companies or legal persons not regularly established, or incapable of competing, children, injunctions, etc.
The demand for professional and business repute of the author, therefore excluding undischarged bankrupt, the tenderers that the contract did not execute correctly.
civil repute requirement, the exclusion of vendors provided criminal convictions of public officials or incompatible use to act as sponsors.
Equality bidders:
Another of the fundamental assumptions of the recruitment procedure is that a concurrent subject have equal bidding opportunities in the award of the work, supply or object in question.
There should be no preference for any reason, outside of the advantages given to the Administration. Equality among competitors therefore includes two aspects:
The conditions must be the same for all competitors.
should be given priority who makes the lowest bid for the Administration.
So first, the equal treatment resulting in a series of rights for the ofertarte:
consideration of its bid in competition with the other competitors.
regard to time limits for proceedings.
Compliance by state regulations governing the procedure of the contract.
- fastness of the specifications.
- respect of the secrets of his tender to the opening ceremony of the above.
- access to administrative actions in which the bid is transmitted.
- take cognizance of the other bids after the bid opening.
- To be remedied formal deficiencies indicate that may contain your bid.
- be invited to participate in the tender that is promoted by the failure of a previous.
- The above equality requires that, from the beginning of the bidding procedure to award of contract, or to the formalization of this, all bidders or offerors are in the same situation, with the same facilities and making their bids on the same basis.
Advantages and disadvantages:
Advantages:
be avoided, in most cases corruption of public services, which are competent to contract, and private individuals.
the necessary cooperation of individuals can generate a significant benefit to the administration bidder, you can gain from this competition a better price. Bidders control
procedure may oppose by administrative means of redress, if the bidding does not develop normally.
Disadvantages:
- Slowness in the process.
- The tender guarantees not necessarily get the best deal.
- There may be agreements fraudulent.
Variants and Methods of Competitive Bidding:
Public bidding is the most important among the forms of recruitment, has the following variants:
National Competitive Bidding: for the procurement of goods and supplies produced by companies that have installed industrial plant in the country, and to perform work for companies with facilities in the country. International Competitive Bidding
: for the purchase of goods which are not prepared the country or, for works, where the characteristics of these require international participation.
bidding Modalities are:
- For the financing.
- With funding from the state, it assumes the cost of the work, service, purchase or supply.
- With funding from the contractor, who assumed direct full or partial cost of the work, service, purchase and delivery.
- With funding from third parties, under conditions similar to the previous two, but the financial costs. The commitment it takes the third with the bidder and the Bank.
- On the Scope of Contract.
- Take in hand is when the bidder has all the goods and / or services necessary for the operation of the provision of the contract.
controlled administration: when the contractor is limited to the technical and economic performance.
Competition-offer: the bidder offering concurs: file, execution of works, terms and also in the field.
Bidding Types:
Bid General.
is the competitive process for selecting contractors, which can engage individuals and corporations and foreign nationals, subject to compliance with the requirements of the Decree Law, its Regulations and the conditions inherent in each bidding process.
selective Bid:
is the unique competitive process of selection of the contractor in which participants are invited to submit bids by the contracting entity, based on its technical, financial and legal
Direct Award:
is the special procedure of selecting the contractor, which it is selected by the contracting entity in accordance with this Act and its regulations (less than 11,500 UT). Is the mechanism by which the administration chooses the contractor directly, without competition or opposition.
bidding Exclusions:
According to Article 3 of this Law on Tenders:
are excluded from the application of Decree Law, contracts aimed at the leasing of real estate, including financial and procurement real estate, insurance contracts and financial services provided by entities governed by the General Law on Banks and Other Bancarias.Jurisprudencia:
According to Article 1 of this Act Tenders:
This decree-law aims to regulate the procedures for selection of contractors, by the subjects defined in the Act, for the execution of works, acquisition of property and the provision of services other than professional.
According to Article 2 of this Act Tenders:
are subject to this Decree Law, the procedures for selecting contractors to perform the following agencies:
- Bodies of National Power.
- Autonomous Institutes.
- Entities that make up the Capital District.
- public universities.
- Civil Associations and Societies in which the above are 50% or more of its assets or shares.
- The foundations created by the previously mentioned or which are empowered to administer.
- States and Municipalities.
- civil partnerships that receive grants or donations by the State or public or private companies.
Commission
Bid:
In the entities subject to the Bidding Law Act should become a permanent Tenders Committee may permit the tendering committees addressing the complexity of works, procurement of goods and contracting of services, which shall consist of an odd number of qualified members of recognized professional competence and honesty to be appointed by the chief of contracting entity, preferably among its staff, must be represented in the commissions legal areas, technical and economic. The Tender Commission is the instrument of the organization that coordinates the bidding process for procurement of works, procurement of goods and services that it requires, all in accordance with the provisions of the Bidding Law in Force.
National Register of Contractors:
is a body attached to the National Service Contractors, is the center for the consolidation of data from companies that have requested inclusion in the RNC via a Assistant Register, which allows you to generate relevant information that supports necessary for making decisions in the hiring process. It aims to centralize, organize and in an efficient, reliable and timely information on the terms provided in this Decree, the basic information for the legal qualification, financial and specialty classification. This registration is a prerequisite for contract works, goods or services with the Venezuelan state.
Contractors Registration:
bid for any procurement in General, Selective Direct Award or governed by this Decree, an amount exceeding (500 UT). In the case of acquisition of goods or contracting of services, or (1500 UT) for construction works should be registered on the National Register of Contractors.
Tender Tender:
document that gives the contracting entity participants at the beginning of the procedure, so that they are aware of the goods to be purchased, works or services to execute bills of quantities , detailed technical specifications of the goods to be purchased or incorporated into the work, as appropriate; time and place for submitting bids demonstrations, and minimum time of validity, time and place where participants may request clarification of the statements the contracting agency, and other matters.
The tender documents should contain at least clear and accurate determination of:
1. Acquire goods, works or services to execute bills of quantities, related services and plans, if applicable.
2. Detailed technical specifications of the goods to be purchased or incorporated into the work, as appropriate.
3. Offers currency and conversion rates to a common currency.
4. Time and place where participants may request clarification of the objections to the contracting agency.
5. Clarifying authority to respond, change sheets and report making in the procedure.
6. The requirement that the offeror indicate in his tender the address where notifications will be made relevant and responsible to receive them.
7. Qualification criteria, their weighting and how to quantify those criteria.
8. Evaluation criteria, their weighting and how to quantify the price and other factors identified as criteria.
9. Deadline for awarding the contract.
Bid Process:
is that by which an institution selects the (os) supplier (s) of goods and / or service required within programs or projects developed in under Institutional planning. Bids may be: selective or general.
Selective Tender process:
Under Article 72 of this Law on Tenders:
can proceed by Selective Tendering:
In the case of acquisition of goods or contracting of services, if the contract to be awarded is for an estimated price from one hundred thousand tax units (1,100 UT.) and up to eleven thousand tax units (11,000 UT.).
In the case of construction works, if the contract to be awarded is for an estimated price of more than eleven hundred tax units (11,500 UT.) And twenty-five thousand tax units (25,000 UT.).
According to Article 73 of this Act Tenders:
can also proceed by Selective Tendering long as the highest authority of the contracting authority or entity, by an act motivated, adequately justified its origin in the following cases:
If the acquisition is highly specialized equipment devoted to experimentation, research and education.
For security reasons the State designated as such under the provisions of the Regulation of the Organic Law of the Comptroller General of the Republic.
Stage Selective Tendering :
In this process the institution selects as its name suggests, companies may participate, this happens according to certain characteristics of the market area specific supplier of that process, the estimated amount of the purchase price or because already a general invitation has proved unsuccessful and devoted himself to pursue it.
The steps are essentially the same as replacing a general tender notice releases by invitation and streamlining the preset limited only to some legal issues such as SSO, INCE and Value Added Tax (VAT).
The selection is done using the online database National Register of Contractors, through the Internet.
General Tender Process:
According to Article 61 of this Law on Tenders:
General should proceed by Tender or Tender Announced
Internationally:
1. In the case of acquisition of goods or contracting of services, if the contract to be awarded is for an estimated more than eleven thousand tax units (11,000 UT.).
2. In the case of construction works, if the contract to be awarded is for an amount estimated to exceed twenty-five thousand tax units (25,000 UT.).
The opening of the General bidding process, as well as the Annunciation
Internationally, the call for tender published in a newspaper of national circulation.
Stages of a bidding process General:
Stage Definition:
During this time you stipulate, among other things:
The description of good and / or services to be procured
the financial resources be earmarked for the acquisition
The general conditions governing the process
The way economic proposals will be evaluated
The development schedule
process all this information, other than financial resources is introduced in the main instrument of a bidding process: the bid specifications.
Stage Disclosure:
During this time running the following:
Press announcement of the notice of invitation to tender.
supply of tender document to companies interested in participating in the process. Stage
explanatory:
During this time clarifying the doubts that may exist technical specifications, general conditions and any information regarding the bidding process.
Prequalification Stage:
During this stage, perform the following actions:
welcome expressions of willingness to participate in the process by companies interested in participating in the process, along with the documents requested in the statement for prequalification analysis (basically natures legal information, financial and expertise).
Analysis of information received.
Prequalification output report in which among other things, listed companies are qualified to bid in the process.
Stage Presentation and Analysis of Offers:
During this stage, perform the following actions: Receive Offers
companies that were prequalified. Comparison
offers according to the evaluation methodology specified in the statement.
Writing and reporting for a recommendation of Pro
Good Good Grant Stage Pro Bid declaration Desert:
During this stage, perform the following actions:
Granting of good prognosis by the highest authority of the institution or decision to declare a process. Notice
Company ofertarte on the results.
Acquisition of goods and / or services of the process:
According to Article 76 of this Act Tenders:
The deadlines for the preparation of bids must be at least twelve (12) working days at the General Bidding and eight (8 ) working days in selective tendering, from the date from which the tender documents are available for those interested to the last valid date for submission of tenders. It may reduce the time, but in no case may they be under eight (8) working days at the General Bidding and five (5) working days in the Selective Tender.
