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In brief

On 29 December 2023, the People’s Ministry of Economy, Finance and Foreign Trade (MPPEFCE) issued Resolution No. 010-2023 (“Resolution 010“) and Resolution No. 011-2023 (“Resolution 011“) (together, “Resolutions“) establishing the rules on the organization and operation of the Superior Council for Tax Harmonization and the tables of maximum values applicable to state and municipal taxes and fees. The Resolutions were published in Official Extraordinary Gazette No. 6,783 and became effective upon its publication.

In detail

  • Resolution 010

The Superior Council for Tax Harmonization is composed of: (i) the MPPEFCE, which will chair it; (ii) the Superintendent of the National Integrated Service of Customs and Tax Administration; (iii) three governors; and (iv) three mayors, in accordance with the provisions of the Organic Law on Coordination and Harmonization of the Tax Powers of States and Municipalities (LOCAPTEM).

Additionally, the Superior Council for Tax Harmonization shall have the following functions:

i.          Advising on the measures for coordination and harmonization of the exercise of the tax powers of states and municipalities, and on the application of the provisions of the LOCAPTEM

ii.         Issuing recommendations aimed at strengthening the coordination and harmonization of states’ and municipalities’ taxing powers

iii.        Proposing measures to favor the optimization and efficiency of state and municipal tax processes and reduce tax evasion and tax avoidance

iv.        Issuing opinions on the adequacy and suitability of state tax regulations

In addition, Resolution 010 establishes the functions of the presidency and the technical secretary, as well as the conditions under which the meetings, summons and elections will be held.

  • Resolution 011

It establishes the maximum limits for the rates and the minimum taxable amount applicable for the Municipal Business Tax (MBT). It also establishes the tables of maximum values applicable for the calculation of the tax on urban and peri-urban properties, the table of maximum values applicable for the municipal tax on vehicles, the table of values applicable to the simplified tax regime for enterprises and the municipal rates according to their types. It is important to note that Resolution 011 should have been issued before 8 November 2023, in accordance with the LOCAPTEM.

To that extent, Resolution 011 provides the following:

1. Harmonized classifier of economic activities: This will be applied by the municipalities for the calculation of the MBT. The maximum tax rates and the annual taxable minimum are also established, according to the provisions of Appendix I. To see Appendix I, click here.

2. Tables of maximum values and limits for rates of urban and peri-urban property tax: Tables of values of construction and land are established to be applied by the municipalities for cadastral appraisals, cadastral registration, construction permits, occupational certificates, for the calculation of the urban and peri-urban property tax, according to the zone, type of construction and other parameters. The maximum applicable tax rates are also established, which are identified in Appendix II. To see Appendix II, click here.

3. Tables of maximum values applicable for the municipal vehicle tax: The table of maximum values applicable by the municipalities for the vehicle tax is established, according to the characteristics and types of vehicles, in accordance with the provisions of Appendix III. To see Appendix III, click here.

4. Tables of values applicable to the simplified tax regime for entrepreneurs: The table of maximum values applicable by the municipalities for the MBT under the simplified tax regime for entrepreneurs is established according to the type of activity and annual sales volume, as described in Appendix IV. To see Appendix IV, click here.

5. Tables of maximum values applicable for state and municipal fees: The Appendix V, which is an integral part of this Resolution, establishes the tables of maximum values applicable by the Municipalities for the concept of fees according to their typology. To view Appendix V, click here.

We remain at your disposal should you require further details or explanation of the general aspects highlighted in this alert and for any related queries.

Spanish version


Serviliano Abache Carvajal is a Venezuelan tax attorney. He advises domestic and multinational enterprises in several industries, such as cleaning products manufacturers and industrial cleaning services, banking and finance, insurance and reinsurance, retail and wholesalers, rice industry, advertising and marketing, graphic arts, construction, real estate, security, technology and telecommunications, among others. Serviliano is also a law professor at Universidad Central de Venezuela and Universidad Católica Andrés Bello in Venezuela. He is a regular speaker in tax forums and seminars, has authored and coordinated 17 books, and is the author of nearly 200 articles.


Ronald Evans is managing partner in Venezuela, and chairs the Firm's Global Wealth Management practice group as well as the Tax Practice in Venezuela. He represents Latin America in the Firm's Tax Policy Group, and is highly recommended by various legal directories. He was the first chief of the Venezuelan tax administration’s (SENIAT) international affairs division, and served as Venezuela’s official negotiator for double taxation treaties from 1994 to1996. Ronald was an advisor to the minister of foreign affairs on double taxation issues from 1997 to 1999. He has chaired the Venezuelan branch of the International Fiscal Association since 2007, and is a member of STEP’s Advisory Committee for Latin America.


David joined the Firm in 2018 and has more than 8 years of experience as a tax attorney in Venezuela. He graduated at the top of his class from the Universidad Metropolitana (Caracas) and is attending tax postgraduate studies at the Universidad Central de Venezuela. David also has advanced postgraduate courses in oil and gas at the Universidad Metropolitana (Caracas) and in international taxation at the University of Leiden (the Netherlands).

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