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Manuel Marin Palavicini

Manuel Marín has been with Baker McKenzie since 1998 and became partner in 2002. Prior to joining the Firm, he served as chief attorney of the tax division of Legislación Económica, and held varios management positions in the Venezuelan Customs and Tax Administration (SENIAT). Manuel has authored and co-authored various key publications and has spoken extensively in several customs and tax seminars and conferences. He has been a trade and customs professor in the advanced program for counseling and tax administration at the Universidad Metropolitana (UNIMET), and has given extension courses in the Universidad Central de Venezuela (UCV), the Universidad Católica Andres Bello (UCAB), and the Escuela Nacional de Administración y Hacienda Pública (ENAHP).

On 20 July 2020, the Ministries of Economy and Finance and Health issued the Joint Resolution Nos. 016-2020 and 111-2020, respectively, whereby include new tariff codes for goods aimed at preventing the spread of the COVID-19 pandemic (“Resolution”).1 The Resolution entered into force on 23 July 2020.

Decree N° 4.080 (“Decree”) was published in Official Gazette N° 6.497. The Decree exempts, until June 30, 2020, the payment of Added Value Tax, Import Tax and the Rate for the Determination of the Customs Regime for definitive imports of new or used movable tangible property, when applicable, carried out…