The Superintendent of the Venezuelan Tax Authority issued Administrative Ruling No. SNAT/2023/00005, which designates who may be designated as a special taxpayer, their obligations and other relevant aspects. The Ruling repealed Administrative Ruling No. SNAT/2007/06852 and entered in force on 15 March 2023.
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).