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Serviliano Abache Carvajal

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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.

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.

On 10 August 2023, the Venezuelan National Assembly issued the Organic Law for the Coordination and Harmonization of the Tax Powers of States and Municipalities. The law will enter into force on 8 November 2023, 90 continuous days after its publication in the Official Gazette. The Law sets forth that from its entry into force, the provisions of state laws and municipal ordinances establishing different tax rates from those allowed by the Law will be repealed. Likewise, states and municipalities will have an additional period of 90 continuous days, counted as of the entry into force of the Law, to adapt to the Law their legal-tax instruments in force.