{"id":2738,"date":"2020-01-29T14:17:14","date_gmt":"2020-01-29T18:17:14","guid":{"rendered":"http:\/\/www.traviesoevans.com\/?p=2738"},"modified":"2022-05-10T10:47:06","modified_gmt":"2022-05-10T14:47:06","slug":"alerta-cot-ene-29-2020","status":"publish","type":"post","link":"https:\/\/www.traviesoevans.com\/travieso\/alerta-cot-ene-29-2020\/","title":{"rendered":"C\u00d3DIGO ORG\u00c1NICO TRIBUTARIO &#8211; Ene 29 2020"},"content":{"rendered":"<p style=\"text-align: center;\"><strong><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-3878 size-full\" src=\"https:\/\/www.traviesoevans.com\/travieso\/wp-content\/uploads\/2021\/03\/Alertas.jpg\" alt=\"\" width=\"815\" height=\"135\" srcset=\"https:\/\/www.traviesoevans.com\/travieso\/wp-content\/uploads\/2021\/03\/Alertas.jpg 815w, https:\/\/www.traviesoevans.com\/travieso\/wp-content\/uploads\/2021\/03\/Alertas-300x50.jpg 300w, https:\/\/www.traviesoevans.com\/travieso\/wp-content\/uploads\/2021\/03\/Alertas-768x127.jpg 768w\" sizes=\"(max-width: 815px) 100vw, 815px\" \/><\/strong><\/p>\n<p style=\"text-align: center;\"><span id=\"page14R_mcid0\" class=\"markedContent\"><\/span><span id=\"page14R_mcid1\" class=\"markedContent\"><\/span><span id=\"page14R_mcid2\" class=\"markedContent\"><\/span><span id=\"page14R_mcid3\" class=\"markedContent\"><\/span><strong><span id=\"page14R_mcid4\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">C\u00d3DIGO ORG\u00c1NICO TRIBUTARIO<\/span><\/span><\/strong><span id=\"page14R_mcid5\" class=\"markedContent\"><\/span><span id=\"page14R_mcid6\" class=\"markedContent\"><\/span><span id=\"page14R_mcid7\" class=\"markedContent\"><\/span><\/p>\n<p><span id=\"page14R_mcid7\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">En la Gaceta Oficial Extraordinaria No. 6.507 de fecha 29 de enero de 2020, qued\u00f3 publicado<\/span><\/span><span id=\"page14R_mcid8\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">el Decreto Constituyente, de esa<\/span><\/span><span id=\"page14R_mcid9\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">misma fecha, mediante el cual se dict\u00f3 el C\u00f3digo Org\u00e1nico Tributario (el \u201cDecreto\u201d). Dicho Decreto fue dictado por la<\/span><\/span><span id=\"page14R_mcid10\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Asamblea Nacional Constituyente.<\/span><\/span><span id=\"page14R_mcid11\" class=\"markedContent\"><\/span><span id=\"page14R_mcid12\" class=\"markedContent\"><\/span><span id=\"page14R_mcid13\" class=\"markedContent\"><\/span><span id=\"page14R_mcid14\" class=\"markedContent\"><\/span><\/p>\n<p><span id=\"page14R_mcid14\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Este Decreto derog\u00f3 el Decreto con Rango, Valor y Fuerza de Ley del C\u00f3digo Org\u00e1nico Tributario publicado en la Gaceta<\/span> <span dir=\"ltr\" role=\"presentation\">Oficial de la Rep\u00fablica Bolivariana de Venezuela N\u00b0 6.152 Extraordinario, de fecha 18 de noviembre de 2014 y todas las<\/span> <span dir=\"ltr\" role=\"presentation\">disposiciones legales que colidan con las materias que dicho Decreto Constituyente regula,<\/span> <span dir=\"ltr\" role=\"presentation\">las cuales estar\u00e1n regidas<\/span><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">\u00fanicamente por las normas del mencionado Decreto y por las leyes a las que \u00e9ste remita expresamente.<\/span><\/span><span id=\"page14R_mcid15\" class=\"markedContent\"><\/span><span id=\"page14R_mcid16\" class=\"markedContent\"><\/span><\/p>\n<p><span id=\"page14R_mcid16\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Dicho Decreto modific\u00f3 los art\u00edculos 1, 3, 20, 34, 54, 55, 56, 62, 75, 77, 85, 91, 92, 99, 100, 101, 102, 103, 104, 105, 106,<\/span><\/span><span id=\"page14R_mcid17\" class=\"markedContent\"><\/span><span id=\"page14R_mcid18\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">107, <\/span><\/span><span id=\"page14R_mcid19\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">108, 115, 116, 117, 118, 131, 132, 146, 147, 149, 157, 158, 183, 197, 198, 200, 201, 202, 209 (ahora 210), 215 (216), 218 (21<\/span><\/span><span id=\"page14R_mcid20\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">9)<\/span><\/span><span id=\"page14R_mcid21\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">221 (222), 222 (223), 227 (247), 229 (249), 232 (252), 234 (254), 239 (259), 240 (260), 241 (261), 244 (264), 257 (277), 25<\/span><\/span><span id=\"page14R_mcid22\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">9<\/span><\/span><span id=\"page14R_mcid23\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">(279), 262 (282), 266 (286), 269 (289), 271 (291), 276 (296), 284 (304), 285 (305), 294 (230), 297 (233), 301 (237), 309 (310<\/span><\/span><span id=\"page14R_mcid24\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">),<\/span><\/span><span id=\"page14R_mcid25\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">316 (317), 317 (318), 319 (320), 323 (324), 331 (332), 338 (339), 342 (343), 343 (344), 348 (351), 349 (352).<\/span><\/span><span id=\"page14R_mcid26\" class=\"markedContent\"><\/span><span id=\"page14R_mcid27\" class=\"markedContent\"><\/span><span id=\"page14R_mcid28\" class=\"markedContent\"><\/span><\/p>\n<p><span id=\"page14R_mcid28\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Tambi\u00e9n se inco<\/span><\/span><span id=\"page14R_mcid29\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">rporaron nuevos art\u00edculos como los 204, 346 y 347.<\/span><\/span><span id=\"page14R_mcid30\" class=\"markedContent\"><\/span><span id=\"page14R_mcid31\" class=\"markedContent\"><\/span><span id=\"page14R_mcid32\" class=\"markedContent\"><\/span><\/p>\n<p><span id=\"page14R_mcid32\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Entre los aspectos m\u00e1s resaltantes se pueden mencionar:<\/span><\/span><span id=\"page14R_mcid33\" class=\"markedContent\"><\/span><span id=\"page14R_mcid34\" class=\"markedContent\"><\/span><span id=\"page14R_mcid35\" class=\"markedContent\"><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span id=\"page14R_mcid36\" class=\"markedContent\"><\/span><span id=\"page14R_mcid37\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">La Unidad Tributaria (UT) s\u00f3lo podr\u00e1 ser utilizada como unidad de medida para la determinaci\u00f3n de los tributos<\/span><\/span><span id=\"page14R_mcid38\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">nacionales cuyo control sea competencia de la Administraci\u00f3n Tributaria Nacional.<\/span><\/span><span id=\"page14R_mcid39\" class=\"markedContent\"><\/span><span id=\"page14R_mcid40\" class=\"markedContent\"><\/span><span id=\"page14R_mcid41\" class=\"markedContent\"><\/span><span id=\"page14R_mcid42\" class=\"markedContent\"><\/span><span id=\"page14R_mcid43\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page14R_mcid45\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Se sustituye a la UT como valor de referencia por el tipo de<\/span><\/span><span id=\"page14R_mcid46\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">cambio oficial de la moneda de mayor valor publicada por el<\/span><\/span><span id=\"page14R_mcid47\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Banco Central de Venezuela (BCV). La UT ser\u00e1 ahora fijada previa autorizaci\u00f3n del Presidente de la Rep\u00fablica y sin la<\/span><\/span><span id=\"page14R_mcid48\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">opini\u00f3n que se requer\u00eda antes de la Asamblea Nacional.<\/span><\/span><span id=\"page14R_mcid49\" class=\"markedContent\"><\/span><span id=\"page14R_mcid50\" class=\"markedContent\"><\/span><span id=\"page14R_mcid51\" class=\"markedContent\"><\/span><span id=\"page14R_mcid52\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page14R_mcid54\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Se suprime el plazo<\/span><\/span><span id=\"page14R_mcid55\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">para el reajuste de la UT. En los casos de tributos que se liquiden por per\u00edodos anuales, la unidad<\/span><\/span><span id=\"page14R_mcid56\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">tributaria aplicable ser\u00e1 la que est\u00e9 vigente al cierre del ejercicio fiscal respectivo.<\/span><\/span><span id=\"page14R_mcid57\" class=\"markedContent\"><\/span><span id=\"page14R_mcid58\" class=\"markedContent\"><\/span><span id=\"page14R_mcid59\" class=\"markedContent\"><\/span><span id=\"page14R_mcid60\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page14R_mcid62\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Se incrementa a 08 a\u00f1os el tiempo necesario para declarar la incob<\/span><\/span><span id=\"page14R_mcid63\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">rabilidad de las obligaciones tributarias, sus accesorios y<\/span><\/span><span id=\"page14R_mcid64\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">multas conexas<\/span><\/span><span id=\"page14R_mcid65\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">.<\/span><\/span><span id=\"page14R_mcid66\" class=\"markedContent\"><\/span><span id=\"page14R_mcid67\" class=\"markedContent\"><\/span><span id=\"page14R_mcid68\" class=\"markedContent\"><\/span><span id=\"page14R_mcid69\" class=\"markedContent\"><\/span><span id=\"page14R_mcid70\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page14R_mcid72\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Se reduce a 01 a\u00f1o el plazo m\u00e1ximo para gozar del beneficio de exoneraci\u00f3n.<\/span><\/span><span id=\"page14R_mcid73\" class=\"markedContent\"><\/span><span id=\"page14R_mcid74\" class=\"markedContent\"><\/span><span id=\"page14R_mcid75\" class=\"markedContent\"><\/span><span id=\"page14R_mcid76\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page14R_mcid78\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">El Ejecutivo Nacional deber\u00e1<\/span><\/span><span id=\"page14R_mcid79\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">dictar un Decreto General de Exoneraciones de Tributos Nacionales. Este D<\/span><\/span><span id=\"page14R_mcid80\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ecreto ser\u00e1 para<\/span><\/span><span id=\"page14R_mcid81\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">cada ejercicio econ\u00f3mico financiero, a los fines de establecer las exoneraciones que estar\u00e1n vigentes en ese periodo. Se<\/span><\/span><span id=\"page14R_mcid82\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">podr\u00e1 reformar el Decreto, pero la vigencia de la modificaci\u00f3n no podr\u00e1 exceder el ejercicio econ\u00f3mico financiero al q<\/span><\/span><span id=\"page14R_mcid83\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ue<\/span><\/span><span id=\"page14R_mcid84\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">corresponda el referido Decreto. Ser\u00e1 nula toda exoneraci\u00f3n de tributos nacionales que no se encuentre contenida en el<\/span><\/span><span id=\"page14R_mcid85\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Decreto General de Exoneraciones de Tributos Nacionales. Se le concede al Ejecutivo un plazo de 60 d\u00edas para dictar el<\/span><\/span><span id=\"page14R_mcid86\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">referido Decret<\/span><\/span><span id=\"page14R_mcid87\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">o, durante el cual se mantendr\u00e1n en vigencia las exoneraciones concedidas antes de la publicaci\u00f3n del<\/span><\/span><span id=\"page14R_mcid88\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">nuevo C\u00f3digo.<\/span><\/span><span id=\"page14R_mcid89\" class=\"markedContent\"><\/span><span id=\"page14R_mcid90\" class=\"markedContent\"><\/span><span id=\"page14R_mcid91\" class=\"markedContent\"><\/span><span id=\"page14R_mcid92\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page29R_mcid0\" class=\"markedContent\"><\/span><span id=\"page29R_mcid1\" class=\"markedContent\"><\/span><span id=\"page29R_mcid2\" class=\"markedContent\"><\/span><span id=\"page29R_mcid3\" class=\"markedContent\"><\/span><span id=\"page29R_mcid6\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">La actualizaci\u00f3n de las sanciones ser\u00e1 ahora con base en la tasa de cambio oficial de la moneda de mayor valor que<\/span><\/span><span id=\"page29R_mcid7\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">publique el BCV<\/span><\/span><span id=\"page29R_mcid8\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">para el momento de pago de la sanci\u00f3n.<\/span><\/span><span id=\"page29R_mcid9\" class=\"markedContent\"><\/span><span id=\"page29R_mcid10\" class=\"markedContent\"><\/span><span id=\"page29R_mcid11\" class=\"markedContent\"><\/span><span id=\"page29R_mcid12\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page29R_mcid14\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Se ampl\u00edan los supuestos para incurrir en il\u00edcitos tributarios formales y se establecen nuevas sanciones para algunos de<\/span><\/span><span id=\"page29R_mcid15\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">estos supuestos.<\/span><\/span><span id=\"page29R_mcid16\" class=\"markedContent\"><\/span><span id=\"page29R_mcid17\" class=\"markedContent\"><\/span><span id=\"page29R_mcid18\" class=\"markedContent\"><\/span><span id=\"page29R_mcid19\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page29R_mcid21\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Varias sanciones est\u00e1n establecidas ahora multiplicando el tipo de cambio of<\/span><\/span><span id=\"page29R_mcid22\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">icial de la moneda de mayor valor que<\/span><\/span><span id=\"page29R_mcid23\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">publique el BCV por un n\u00famero de veces.<\/span><\/span><span id=\"page29R_mcid24\" class=\"markedContent\"><\/span><span id=\"page29R_mcid25\" class=\"markedContent\"><\/span><span id=\"page29R_mcid26\" class=\"markedContent\"><\/span><span id=\"page29R_mcid27\" class=\"markedContent\"><\/span><span id=\"page29R_mcid28\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page29R_mcid30\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">La posibilidad de extinci\u00f3n de las sanciones penales por la comisi\u00f3n de los il\u00edcitos previstos en los numerales 1, 2 y 3 del<\/span><\/span><span id=\"page29R_mcid31\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">art\u00edculo 118 fue modificada, reduci\u00e9ndose el plazo<\/span><\/span><span id=\"page29R_mcid32\" class=\"markedContent\"><\/span><span id=\"page29R_mcid33\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">para el pago a 10 d\u00edas e increment\u00e1ndose el monto a pagar en un 500%.<\/span><\/span><span id=\"page29R_mcid34\" class=\"markedContent\"><\/span><span id=\"page29R_mcid35\" class=\"markedContent\"><\/span><span id=\"page29R_mcid36\" class=\"markedContent\"><\/span><span id=\"page29R_mcid37\" class=\"markedContent\"><\/span><span id=\"page29R_mcid38\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page29R_mcid40\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">El plazo para presentar descargos en caso de que hubieren indicios en el Acta de Reparo de defraudaci\u00f3n tributaria ser\u00e1<\/span><\/span><span id=\"page29R_mcid41\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">ahora de 15 h\u00e1biles. Se reduce a ciento 180 d\u00edas el plazo para d<\/span><\/span><span id=\"page29R_mcid42\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ictar la resoluci\u00f3n culminatoria del sumario en estos casos<\/span><\/span><span id=\"page29R_mcid43\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">de defraudaci\u00f3n.<\/span><\/span><span id=\"page29R_mcid44\" class=\"markedContent\"><\/span><span id=\"page29R_mcid45\" class=\"markedContent\"><\/span><span id=\"page29R_mcid46\" class=\"markedContent\"><\/span><span id=\"page29R_mcid47\" class=\"markedContent\"><\/span><span id=\"page29R_mcid48\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page29R_mcid50\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Se autoriza a la Administraci\u00f3n Tributaria a realizar actuaciones de control posterior tributario sobre las resultas de un<\/span><\/span><span id=\"page29R_mcid51\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">procedimiento de verificaci\u00f3n o fiscalizaci\u00f3n y determi<\/span><\/span><span id=\"page29R_mcid52\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">naci\u00f3n en los casos determinados en dicho C\u00f3digo.<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page29R_mcid59\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Entre las<\/span> <span dir=\"ltr\" role=\"presentation\">medidas que puede tomar la<\/span> <span dir=\"ltr\" role=\"presentation\">Administraci\u00f3n Tributaria para el cobro de sus acreencias se incluy\u00f3 la<\/span><\/span><span id=\"page29R_mcid60\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">inmovilizaci\u00f3n de cuentas del deudor.<\/span><\/span><span id=\"page29R_mcid61\" class=\"markedContent\"><\/span><span id=\"page29R_mcid62\" class=\"markedContent\"><\/span><span id=\"page29R_mcid63\" class=\"markedContent\"><\/span><span id=\"page29R_mcid64\" class=\"markedContent\"><\/span><span id=\"page29R_mcid65\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page29R_mcid67\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Se termin\u00f3 de sustituir la publicaci\u00f3n de carteles por pr<\/span><\/span><span id=\"page29R_mcid68\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ensa por la publicaci\u00f3n en la p\u00e1gina web de la Administraci\u00f3n<\/span><\/span><span id=\"page29R_mcid69\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Tributaria.<\/span><\/span><span id=\"page29R_mcid70\" class=\"markedContent\"><\/span><span id=\"page29R_mcid71\" class=\"markedContent\"><\/span><span id=\"page29R_mcid72\" class=\"markedContent\"><\/span><span id=\"page29R_mcid73\" class=\"markedContent\"><\/span><span id=\"page29R_mcid74\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page29R_mcid76\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">No se permitir\u00e1n fraccionamientos en los pagos de las obligaciones tributarias.<\/span><\/span><span id=\"page29R_mcid77\" class=\"markedContent\"><\/span><span id=\"page29R_mcid78\" class=\"markedContent\"><\/span><span id=\"page29R_mcid79\" class=\"markedContent\"><\/span><\/li>\n<\/ul>\n<p><span id=\"page29R_mcid79\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">El Decreto entrar\u00e1 en vigencia a los treinta (30) d\u00edas continuos siguientes a su publicaci\u00f3n en la Ga<\/span><\/span><span id=\"page29R_mcid80\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ceta Oficial de la Rep\u00fablica<\/span><\/span><span id=\"page29R_mcid81\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Bolivariana de Venezuela.<\/span><\/span><span id=\"page29R_mcid82\" class=\"markedContent\"><\/span><span id=\"page29R_mcid83\" class=\"markedContent\"><\/span><span id=\"page29R_mcid84\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/p>\n<p><span id=\"page29R_mcid84\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Para tener acceso al Decreto, haga<\/span><\/span><span id=\"page29R_mcid85\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">clic<\/span><\/span><span id=\"page29R_mcid86\" class=\"markedContent\"><\/span><a href=\"http:\/\/www.traviesoevans.com\/memos\/2020-01-29-6507-EXT-Codigo-Organico-Tributario.pdf\" target=\"_blank\" rel=\"noopener\"><span id=\"page29R_mcid87\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">aqu\u00ed<\/span><\/span><\/a><span id=\"page29R_mcid88\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">.<\/span><\/span><span id=\"page29R_mcid89\" class=\"markedContent\"><\/span><span id=\"page29R_mcid90\" class=\"markedContent\"><\/span><span id=\"page29R_mcid91\" class=\"markedContent\"><\/span><span id=\"page29R_mcid92\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/p>\n<p><span id=\"page29R_mcid92\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Si tiene alguna pregunta o comentario al respecto o si requiere m\u00e1s informaci\u00f3n, por favor comun\u00edquese v\u00eda e-mail con el socio <\/span><span dir=\"ltr\" role=\"presentation\">encargado de su cuenta.<\/span><\/span><span id=\"page29R_mcid93\" class=\"markedContent\"><\/span><span id=\"page29R_mcid94\" class=\"markedContent\"><\/span><span id=\"page29R_mcid95\" class=\"markedContent\"><\/span><span id=\"page29R_mcid96\" class=\"markedContent\"><\/span><\/p>\n<div id=\"outerContainer\">\n<div id=\"mainContainer\">\n<div id=\"viewerContainer\" tabindex=\"0\">\n<div id=\"viewer\" class=\"pdfViewer\" lang=\"es-VE\">\n<div class=\"page\" role=\"region\" data-page-number=\"3\" aria-label=\"P\u00e1gina 3\" data-loaded=\"true\">\n<div class=\"annotationLayer\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>C\u00d3DIGO ORG\u00c1NICO TRIBUTARIO En la Gaceta Oficial Extraordinaria No. 6.507 de fecha 29 de enero de 2020, qued\u00f3 publicado el Decreto Constituyente, de esa misma fecha, mediante el cual se dict\u00f3 el C\u00f3digo Org\u00e1nico Tributario (el \u201cDecreto\u201d). Dicho Decreto fue dictado por la Asamblea Nacional Constituyente. Este Decreto derog\u00f3 el Decreto con Rango, Valor y&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[95,74,122],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00d3DIGO ORG\u00c1NICO TRIBUTARIO - Ene 29 2020 - Travieso Evans Arria &amp; Rengel<\/title>\n<meta name=\"description\" content=\"Travieso Evans Arria &amp; Rengel C\u00d3DIGO ORG\u00c1NICO TRIBUTARIO - Ene 29 2020 Alertas\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.traviesoevans.com\/travieso\/alerta-cot-ene-29-2020\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00d3DIGO ORG\u00c1NICO TRIBUTARIO - Ene 29 2020 - Travieso Evans Arria &amp; 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