Reforms to the Law of Financial Administration of the Public Sector and Income Tax Law 2015

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

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Feld	Wert
Sector	Oil and Gas
Country	Venezuela, Bolivarian Republic of
Year	2015
RGI Edition Year	2017
Topic	Contract transparency and monitoring, Mandatory payment disclosure, Revenue management, State-owned enterprises, Tax policy and revenue collection
Document Type	Statute
RGI Sub-component	Taxation
RGI Questions	2.1a: When does the country's fiscal year start and end?, 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? , 1.2.6a: Is the government required to make all payments to the national treasury or deposit them into a national resource account, aside from amounts legally retained by SOEs?, 1.2.6b: Is the national tax authority required to audit extractive companies?, 1.4.1a: Are there rules governing fiscal transfers between the government and the SOE?, 2.1.2b: Do rules require that an external body periodically monitor the government's adherence to the numerical fiscal rule?, 2.1.3b: Was the government's adherence to the fiscal rule externally monitored over the most recently completed audit timeframe?
Did this document contribute to RGI scoring?	Used for scoring
Are the RGI questions here tagged with law and/or practice	Law and Practice (Both)
Publisher	Official Gazette of the Republic
Autor
Source or API link	http://www.tsj.gob.ve/en/gaceta-oficial
Verantwortlicher	Natural Resource Governance Institute
E-Mail des Verantwortlichen	Natural Resource Governance Institute