According to the Art.79 Applicable in all illicit tax, except those provided for in customs regulations, and pending reform of the special legislation governing customs violations shall be punished with fines equal to 300% of the value of goods declared and lost the right to receive any tax benefit for a period of five years counted from the date when the infringement is proven. Illicit
tax: are the acts and actions that go against or violate tax regulations. (Art. 80 BOT)
tax illegal Rating:
formal Illicit Illicit
on tax and taxed species
Illicit Illicit
materials punishable by a restriction of liberty
tax: are the acts and actions that go against or violate tax regulations. (Art. 80 BOT)
tax illegal Rating:
formal Illicit Illicit
on tax and taxed species
Illicit Illicit
materials punishable by a restriction of liberty
Sanctions (Art. 93 to 98): WHO apply penalties?
will be applied by the tax (financial penalties), safe from prison sentences (sentences restricting liberty) to be imposed by the court. The fines are not paid with jail and fines if not paid in cash, paid in jail. The courts will be able to suspend the sentence restricting his freedom if the taxpayer is not recurrent, ie it has been convicted of an unlawful act before, and if you have paid the amounts owed to the treasury.
types of sanctions:
Prison: Jail or another prison where the inmates, either as arrested, prosecuted or convicted. The Tax Code says that legal persons are liable for the wrongful tax. For the commission of the crimes punishable by restraint of liberty, shall be responsible for their directors, managers, administrators, representatives or trustees who have personally participated in the execution of the crime (Art. 90 BOT)
Fine: pecuniary penalty imposed for a lack criminal, administrative or police or breach of contract. There is, therefore, criminal fines, administrative and civil.
Seizure and destruction of the material effects of the object or used to commit unlawful.
Temporary closure of establishment: Temporary closure, partial or final shop belonging to the natural or legal person who commits an unlawful act tax, and that comes from an administrative order of the tax collection agency (in the case of Venezuela, the National Integrated Tax and Customs Administration, SENIAT)
disqualification of trades or professions: Notwithstanding the provisions of preceding article shall apply the disqualification of the profession for a period equal to the penalty imposed, professionals and technicians of the exercising of their profession or participate, support, assist or cooperate in the commission of the crime of tax fraud (Art. 89 of the COT).
Suspension or revocation of registration and licensing of industries and sale of taxable and tax species: an administrative decision of the tax authority (SENIAT), under which revoke (rescind), or suspends the license of a natural or legal person to continue marketing or serving in space where such authority has jurisdiction.
In our view, imprisonment or restrictive of freedom comes to be the most serious sanction that can be imposed on the individual for the commission of the unlawful tax. Consider the group the freedom of mobility and development, or individual freedom is an essential human right, inherent to the person, and depriving a person of his liberty by the commission of a crime, the penalty becomes more stringent than the criminal law applies to any individual entered into an offense.
If a penalty was imposed at an earlier time and you pay now will be the current value of the UT which must be paid (first paragraph of art. 94).
Articles 95 and 96 bring the aggravating and mitigating circumstances. Section 97 and 98
change of seizure and fine, this may occur as a penalty on tax and taxed species, such as illegal production of alcohol etc.
Mitigation Glossary: \u200b\u200ba circumstance that allows the penalty for his crime.
apprehended, take something to make it suitable organs.
Amnesty: Magnanimity of the State to those criminals who cost too much punishment. Comiso
taxes, fees and other contributions Administrative penalties under Venezuelan law, referring to the loss of the goods and payment due.
Confiscation: Confiscation of anything, done by a competent authority.
Detriment: damage, injury.
Disposition: Transfer of title to property from a person or organization to another.
excusable excuse that supports or is worth it.
Exemption: position of privilege or immunity enjoyed by a person or entity not to be included in a charge or obligation or to be governed by special laws.
defense: a circumstance that releases of liability to the perpetrator of a crime.
Release: release of an obligation or burden. Casualty
: What happens by chance. Disabling
: penalty deprived of certain rights or incapable of exercising certain activities.
Disallow: declaring someone unable to obtain or hold public office or to exercise civil or political rights.
(NIT): number of tax information. Pecuniary
: concerning money or that the is. Effect
decrease or deterioration that causes something in the value of a thing. Punitive
, related to punishment
Prescription: Middle of the termination of tax liability. Termination or acquisition of a right caused by the passage of time that the law sets for this purpose. Takes two forms: 1) adverse possession, when, from lapse of time prescribed by law any rights acquired, and 2) statute of limitations, when to pass the time fixed by law without exercising this right is lost. In Venezuela, the assumptions of limitations in tax matters and related terms are provided in the Tax Code.
(RIF): Registration of tax information.
Sanction: a penalty or punishment applies for violating a law, regulation or a provision. Extra
: it serves to fill some lack of some thing. Criminalize
: adjust a few things like a common type or standard.
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