{"id":5632,"date":"2020-01-29T14:17:04","date_gmt":"2020-01-29T18:17:04","guid":{"rendered":"https:\/\/www.traviesoevans.com\/travieso\/?p=5632"},"modified":"2022-05-23T06:14:56","modified_gmt":"2022-05-23T10:14:56","slug":"organic-tax-code-jan-29-2020","status":"publish","type":"post","link":"https:\/\/www.traviesoevans.com\/travieso\/en\/organic-tax-code-jan-29-2020\/","title":{"rendered":"ORGANIC TAX CODE &#8211; Jan 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\/Alert-768x127.jpg\" alt=\"\" width=\"815\" height=\"135\" \/><\/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\"><span class=\"markedContent\"><span id=\"page13R_mcid4\" class=\"markedContent\">ORGANIC TAX CODE<\/span><span id=\"page13R_mcid5\" class=\"markedContent\"><\/span><span id=\"page13R_mcid6\" class=\"markedContent\"><\/span><span id=\"page13R_mcid7\" class=\"markedContent\"><\/span><span id=\"page13R_mcid8\" class=\"markedContent\"><\/span><\/span><\/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 class=\"markedContent\"><span id=\"page13R_mcid0\" class=\"markedContent\"><\/span><span id=\"page13R_mcid1\" class=\"markedContent\"><\/span><span id=\"page13R_mcid2\" class=\"markedContent\"><\/span><span id=\"page13R_mcid3\" class=\"markedContent\"><\/span><span id=\"page13R_mcid8\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">The Constituent Decree dated January 29, 2020 whereby the Organic Tax Code was issued, was published in Official<\/span><\/span><span id=\"page13R_mcid9\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Gazette<\/span><\/span><span id=\"page13R_mcid10\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">No. 6.507 Extraordinary of the same date (the \u201cDecree\u201d). The Decree was issued by the National Constituent Assembly.<\/span><\/span><span id=\"page13R_mcid11\" class=\"markedContent\"><\/span><span id=\"page13R_mcid12\" class=\"markedContent\"><\/span><span id=\"page13R_mcid13\" class=\"markedContent\"><\/span><span id=\"page13R_mcid14\" class=\"markedContent\"><\/span><\/span><\/p>\n<p><span class=\"markedContent\"><span id=\"page13R_mcid14\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The Decree repealed the Decree with the Status, Value, and Force of Law of the Organic Tax Code published in Official<\/span> <span dir=\"ltr\" role=\"presentation\">Gazette of the Bolivarian Republic of Venezuela No. 6.152 Extraordinary of November 18, 2014 and all legal provisions<\/span> <span dir=\"ltr\" role=\"presentation\">conflicting with the matters regulated by said Constituent Decree, which will be governed solely by the provisions of the Decree<\/span><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">and by the laws to which it expressly refers.<\/span><\/span><span id=\"page13R_mcid15\" class=\"markedContent\"><\/span><span id=\"page13R_mcid16\" class=\"markedContent\"><\/span><\/span><\/p>\n<p><span class=\"markedContent\"><span id=\"page13R_mcid16\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The Decree amended articles 1, 3, 20, 34, 54, 55, 56, 62, 75, 77, 85, 91, 92, 99, 100, 101, 102, 10<\/span><\/span><span id=\"page13R_mcid17\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">3, 104, 105, 106, 107, 108,<\/span><\/span><span id=\"page13R_mcid18\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">115, 116, 117, 118, 131, 132, 146, 147, 149, 157, 158, 183, 197, 198, 200, 201, 202, 209 (now, 210), 215 (216), 218 (219) 221<\/span><\/span><span id=\"page13R_mcid19\" class=\"markedContent\"><\/span><span id=\"page13R_mcid20\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">(222), 222 (223), 227 (247), 229 (249), 232 (252), 234 (254), 239 (259), 240 (260), 241 (261), 244 (26<\/span><\/span><span id=\"page13R_mcid21\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">4), 257 (277), 259 (279),<\/span><\/span><span id=\"page13R_mcid22\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">262 (282), 266 (286), 269 (289), 271 (291), 276 (296), 284 (304), 285 (305), 294 (230), 297 (233), 301 (237), 309 (310), 316<\/span><\/span><span id=\"page13R_mcid23\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">(317), 317 (318), 319 (320), 323 (324), 331 (332), 338 (339), 342 (343), 343 (344), 348 (351), 349 (352).<\/span><\/span><span id=\"page13R_mcid24\" class=\"markedContent\"><\/span><span id=\"page13R_mcid25\" class=\"markedContent\"><\/span><span id=\"page13R_mcid26\" class=\"markedContent\"><\/span><span id=\"page13R_mcid27\" class=\"markedContent\"><\/span><\/span><\/p>\n<p><span class=\"markedContent\"><span id=\"page13R_mcid27\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Also, new articles were incorporated, such as articles 204, 346, and 347.<\/span><\/span><span id=\"page13R_mcid28\" class=\"markedContent\"><\/span><span id=\"page13R_mcid29\" class=\"markedContent\"><\/span><span id=\"page13R_mcid30\" class=\"markedContent\"><\/span><\/span><\/p>\n<p><span class=\"markedContent\"><span id=\"page13R_mcid30\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Following are some of the most significant aspects:<\/span><\/span><span id=\"page13R_mcid31\" class=\"markedContent\"><\/span><span id=\"page13R_mcid32\" class=\"markedContent\"><\/span><span id=\"page13R_mcid33\" class=\"markedContent\"><\/span><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page13R_mcid35\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The Tax Unit (TU) may only be used as unit of measurement for the determination of national taxes the control of which is<\/span><\/span><span id=\"page13R_mcid36\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">under the jurisdiction of the National Tax Administration.<\/span><\/span><span id=\"page13R_mcid37\" class=\"markedContent\"><\/span><span id=\"page13R_mcid38\" class=\"markedContent\"><\/span><span id=\"page13R_mcid39\" class=\"markedContent\"><\/span><span id=\"page13R_mcid40\" class=\"markedContent\"><\/span><span id=\"page13R_mcid41\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page13R_mcid43\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The TU as reference value is substituted by the official rate of exchang<\/span><\/span><span id=\"page13R_mcid44\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">e of the currency with the highest value published<\/span><\/span><span id=\"page13R_mcid45\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">by the Venezuelan Central Bank (VCB). The TU will be now fixed with the previous authorization of the President of the<\/span><\/span><span id=\"page13R_mcid46\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Republic and without the opinion of the National Assembly that was formerly required.<\/span><\/span><span id=\"page13R_mcid47\" class=\"markedContent\"><\/span><span id=\"page13R_mcid48\" class=\"markedContent\"><\/span><span id=\"page13R_mcid49\" class=\"markedContent\"><\/span><span id=\"page13R_mcid50\" class=\"markedContent\"><\/span><span id=\"page13R_mcid51\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page13R_mcid53\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The period of time for readjusting the TU is suppressed. In the cases of taxes that are determined in annual periods, the<\/span><\/span><span id=\"page13R_mcid54\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">applicable tax unit will be the one in effect at the end of the relevant fiscal year.<\/span><\/span><span id=\"page13R_mcid55\" class=\"markedContent\"><\/span><span id=\"page13R_mcid56\" class=\"markedContent\"><\/span><span id=\"page13R_mcid57\" class=\"markedContent\"><\/span><span id=\"page13R_mcid58\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page13R_mcid60\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The period of time required for declaring<\/span><\/span><span id=\"page13R_mcid61\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">the irrecoverability of tax liabilities, their accessory payments and related fines is<\/span><\/span><span id=\"page13R_mcid62\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">increased to 8 years.<\/span><\/span><span id=\"page13R_mcid63\" class=\"markedContent\"><\/span><span id=\"page13R_mcid64\" class=\"markedContent\"><\/span><span id=\"page13R_mcid65\" class=\"markedContent\"><\/span><span id=\"page13R_mcid66\" class=\"markedContent\"><\/span><span id=\"page13R_mcid67\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page13R_mcid69\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The maximum period of time to enjoy the benefit of exemption is reduced to 1 year.<\/span><\/span><span id=\"page13R_mcid70\" class=\"markedContent\"><\/span><span id=\"page13R_mcid71\" class=\"markedContent\"><\/span><span id=\"page13R_mcid72\" class=\"markedContent\"><\/span><span id=\"page13R_mcid73\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page13R_mcid75\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The National Executive must issue a National Tax Exemption G<\/span><\/span><span id=\"page13R_mcid76\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">eneral Decree. This Decree will be for each economic<\/span><\/span><span id=\"page13R_mcid77\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">financial year, for purposes of establishing the exemptions that will be in effect in said period. The Decree may be<\/span><\/span><span id=\"page13R_mcid78\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">amended, but the validity of the amendment may not exceed the economic financial year<\/span><\/span><span id=\"page13R_mcid79\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">to which said Decree<\/span><\/span><span id=\"page13R_mcid80\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">corresponds. Any exemption from national taxes that is not contained in the National Tax Exemption General Decree will<\/span><\/span><span id=\"page13R_mcid81\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">be null. The Executive is allowed a period of 60 days to issue said Decree. During said period of time, the exemptio<\/span><\/span><span id=\"page13R_mcid82\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ns <\/span><\/span><span id=\"page13R_mcid83\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">granted before the publication of the new Code will continue to be in effect.<\/span><\/span><span id=\"page13R_mcid84\" class=\"markedContent\"><\/span><span id=\"page13R_mcid85\" class=\"markedContent\"><\/span><span id=\"page13R_mcid86\" class=\"markedContent\"><\/span><span id=\"page13R_mcid87\" class=\"markedContent\"><\/span><span id=\"page13R_mcid88\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page28R_mcid0\" class=\"markedContent\"><\/span><span id=\"page28R_mcid1\" class=\"markedContent\"><\/span><span id=\"page28R_mcid2\" class=\"markedContent\"><\/span><span id=\"page28R_mcid3\" class=\"markedContent\"><\/span><span id=\"page28R_mcid6\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The adjustment of penalties will be now made on the basis of the official rate of exchange of the currency with the highest<\/span><\/span><span id=\"page28R_mcid7\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">value published by the VCB at the time of payment of the penalty.<\/span><\/span><span id=\"page28R_mcid8\" class=\"markedContent\"><\/span><span id=\"page28R_mcid9\" class=\"markedContent\"><\/span><span id=\"page28R_mcid10\" class=\"markedContent\"><\/span><span id=\"page28R_mcid11\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page28R_mcid13\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The events of formal tax<\/span><\/span><span id=\"page28R_mcid14\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">&#8211;<\/span><\/span><span id=\"page28R_mcid15\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">related unlawful acts are increased a<\/span><\/span><span id=\"page28R_mcid16\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">nd new penalties are established for some of such events.<\/span><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page28R_mcid22\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Several penalties are now established by multiplying the official rate of exchange of the currency with the highest value<\/span><\/span><span id=\"page28R_mcid23\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">published by the VCB by a number of times.<\/span><\/span><span id=\"page28R_mcid24\" class=\"markedContent\"><\/span><span id=\"page28R_mcid25\" class=\"markedContent\"><\/span><span id=\"page28R_mcid26\" class=\"markedContent\"><\/span><span id=\"page28R_mcid27\" class=\"markedContent\"><\/span><span id=\"page28R_mcid28\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page28R_mcid30\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The possibility of extingu<\/span><\/span><span id=\"page28R_mcid31\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ishment of the criminal penalties for the commission of unlawful acts prescribed in numbers 1, 2,<\/span><\/span><span id=\"page28R_mcid32\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">and 3 of article 118 was modified; the period of time for payment was reduced to 10 days and the amount to be paid was<\/span><\/span><span id=\"page28R_mcid33\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">increased by 500%.<\/span><\/span><span id=\"page28R_mcid34\" class=\"markedContent\"><\/span><span id=\"page28R_mcid35\" class=\"markedContent\"><\/span><span id=\"page28R_mcid36\" class=\"markedContent\"><\/span><span id=\"page28R_mcid37\" class=\"markedContent\"><\/span><span id=\"page28R_mcid38\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page28R_mcid40\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The period of tim<\/span><\/span><span id=\"page28R_mcid41\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">e to file defenses in the cases in which the Tax Claim Certificate (<\/span><\/span><span id=\"page28R_mcid42\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Acta de Reparo)<\/span><\/span><span id=\"page28R_mcid43\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">contains<\/span><\/span><span id=\"page28R_mcid44\" class=\"markedContent\"><\/span><span id=\"page28R_mcid45\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">indications of<\/span><\/span><span id=\"page28R_mcid46\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">tax fraud will be of 15 business days. The period of time for issuing a resolution of termination of summary proceeding in<\/span><\/span><span id=\"page28R_mcid47\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">the cases of fraud is<\/span><\/span><span id=\"page28R_mcid48\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">reduced to 180 days.<\/span><\/span><span id=\"page28R_mcid49\" class=\"markedContent\"><\/span><span id=\"page28R_mcid50\" class=\"markedContent\"><\/span><span id=\"page28R_mcid51\" class=\"markedContent\"><\/span><span id=\"page28R_mcid52\" class=\"markedContent\"><\/span><span id=\"page28R_mcid53\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page28R_mcid55\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The Tax Administration is authorized to execute actions of subsequent tax control of the results of a proceeding of<\/span><\/span><span id=\"page28R_mcid56\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">verification or audit and determination in the cases determined by said Code.<\/span><\/span><span id=\"page28R_mcid57\" class=\"markedContent\"><\/span><span id=\"page28R_mcid58\" class=\"markedContent\"><\/span><span id=\"page28R_mcid59\" class=\"markedContent\"><\/span><span id=\"page28R_mcid60\" class=\"markedContent\"><\/span><span id=\"page28R_mcid61\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page28R_mcid63\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The measures that may be taken by the<\/span><\/span><span id=\"page28R_mcid64\" class=\"markedContent\"><\/span><span id=\"page28R_mcid65\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Tax Administration for collecting its credits now include locking up debtor\u2019s<\/span><\/span><span id=\"page28R_mcid66\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">account.<\/span><\/span><span id=\"page28R_mcid67\" class=\"markedContent\"><\/span><span id=\"page28R_mcid68\" class=\"markedContent\"><\/span><span id=\"page28R_mcid69\" class=\"markedContent\"><\/span><span id=\"page28R_mcid70\" class=\"markedContent\"><\/span><span id=\"page28R_mcid71\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page28R_mcid73\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The publication of notices in the newspapers is definitely replaced by publications in the web page of the Tax<\/span><\/span><span id=\"page28R_mcid74\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Administration.<\/span><\/span><span id=\"page28R_mcid75\" class=\"markedContent\"><\/span><span id=\"page28R_mcid76\" class=\"markedContent\"><\/span><span id=\"page28R_mcid77\" class=\"markedContent\"><\/span><span id=\"page28R_mcid78\" class=\"markedContent\"><\/span><span id=\"page28R_mcid79\" class=\"markedContent\"><\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span class=\"markedContent\"><span id=\"page28R_mcid81\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">No fractionated payment of tax liabil<\/span><\/span><span id=\"page28R_mcid82\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ities is allowed.<\/span><\/span><span id=\"page28R_mcid83\" class=\"markedContent\"><\/span><span id=\"page28R_mcid84\" class=\"markedContent\"><\/span><span id=\"page28R_mcid85\" class=\"markedContent\"><\/span><\/span><\/li>\n<\/ul>\n<p><span class=\"markedContent\"><span id=\"page28R_mcid85\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">The Decree will become effective upon the elapsing of thirty (30) calendar days following the publication of the same in the<\/span><\/span><span id=\"page28R_mcid86\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">Official Gazette of the Bolivarian Republic of Venezuela.<\/span><\/span><span id=\"page28R_mcid87\" class=\"markedContent\"><\/span><span id=\"page28R_mcid88\" class=\"markedContent\"><\/span><span id=\"page28R_mcid89\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/span><\/p>\n<p><span class=\"markedContent\"><span id=\"page28R_mcid89\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">In order to acc<\/span><\/span><span id=\"page28R_mcid90\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">ess the Decree, please click<\/span><\/span><a href=\"http:\/\/www.traviesoevans.com\/memos\/2020-01-29-6507-EXT-Codigo-Organico-Tributario.pdf\" target=\"_blank\" rel=\"noopener\"><span id=\"page28R_mcid91\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">here<\/span><\/span><\/a><span id=\"page28R_mcid92\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">.<\/span><\/span><span id=\"page28R_mcid93\" class=\"markedContent\"><\/span><span id=\"page28R_mcid94\" class=\"markedContent\"><\/span><span id=\"page28R_mcid95\" class=\"markedContent\"><\/span><span id=\"page28R_mcid96\" class=\"markedContent\"><\/span><span id=\"page28R_mcid97\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/span><\/p>\n<p><span class=\"markedContent\"><span id=\"page28R_mcid97\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Should you have any question or comment or require further information, please contact the partner in charge of your account <\/span><\/span><span id=\"page28R_mcid98\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">via email.<\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ORGANIC TAX CODE The Constituent Decree dated January 29, 2020 whereby the Organic Tax Code was issued, was published in Official Gazette No. 6.507 Extraordinary of the same date (the \u201cDecree\u201d). The Decree was issued by the National Constituent Assembly. The Decree repealed the Decree with the Status, Value, and Force of Law of the&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[443,670,377],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ORGANIC TAX CODE - Jan 29 2020 - Travieso Evans Arria &amp; Rengel<\/title>\n<meta name=\"description\" content=\"Travieso Evans Arria &amp; Rengel ORGANIC TAX CODE - Jan 29 2020 January 2020\" \/>\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\/en\/organic-tax-code-jan-29-2020\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ORGANIC TAX CODE - Jan 29 2020 - Travieso Evans Arria &amp; 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