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DUE PROCESS AND THE COMPETITION OF ILLEGAL TAX. THE TERRITORY AS

has Article 81 of the Tax Code (TOC): "Where there are two or more illegal tax punishable by fines, apply the ultimate sanction, plus half of any other penalty . (...).

If sanctions are equal, we apply any of them increased by half of the rest. Where there are two or more tax illegal punishable by a pecuniary penalty restricting freedom, closure of establishment or any other sanction that heterogeneity is not accumulated, applied jointly.

Based on the structural autonomy of tax law, which allows content and different structures have the other branches of law, under the conceptual dogma that supports one of them has its own concepts and definitions for certain legal concepts and attention to the device Article 7 of the Penal Code, which provides for implementation of its provisions to other laws regarding penalties handed down, except do not create anything to the contrary, is that competition on tax violations and illegal, different rules apply.

from the exegesis of this rule may be deduced four assumptions or hypotheses, which on this occasion and you will develop a the rest: Situation arising out of or attend two or more tax illegal punishable by a fine.

CASE STUDY: A company selling shoes, sold to Mr. Antol, two pairs of shoes without complying with the formal duty of issuing the invoice. Reported the case on to the SENIAT, it was found that was not registered in the corresponding records (RIF), or has no books and records and special requirements.

no doubt that we are facing a case of overlapping or simultaneous tax offenses, classified as formal illegal TOC and punished as follows: a) failure to billing, as provided in paragraph 2 of article 99, paragraph 1 of Article 101 and in paragraph 2 of Article 145 is punishable in accordance with the provisions of Article 101 with a fine of 1 TU for each bill, left to issue up to a maximum of 200 UT for each period or fiscal year if applicable.

b) FAILURE TO REGISTER IN THE RECORDS REQUIRED BY THE TAX ADMINISTRATION, intended as a formal illegal in paragraph 1 of Article 99, paragraph 1 of Article 100 and paragraph b of paragraph 1 of Article 145 is punishable under the provisions of Article 100 "a fine of 50 UT, which increased by 50 UT for each additional violation up to a maximum of 200 UT.

c) FAILURE TO BRING BOOKS OR RECORDS OR SPECIAL ITEMS, intended as a formal illegal in paragraph 3 of Article 99, paragraph 1 of Article 102 and paragraph a of Article 145 is punishable in accordance with the provisions Article 102 "with a fine of 50 UT, which were increased at 50 UT for each additional violation up to a maximum of 250 UT."

As noted, there is a concurrence of three formal illegal punishable by fines that, as proposed in the case, one is more serious than others. For which reason and virtue of the provisions in the chapeau of Article 81 should apply the ultimate sanction, INCREASED IN THE MIDDLE OF THE OTHER PENALTIES, in the case sub judice would be: because the violation of the invoice is punishable by a fine of 1 UT, failure to enroll in the required records, 50 UT and no take the books and also special with 50 UT, with the most severe penalty the 50 UT, it should be increased by virtue of this rule, expressed in half of the other sanctions, where the sanction (S) shall be applied a: S = 50 UT + (50 UT / 2) + ½ UT, UT 75.5 S = X Bs 65; S = Bs 4907.50. UNTIL NEXT FRIDAY (...).