José Rafael Belisario Rincón

Practice Areas

As part of our professional practice, we have attended to the litigation matters of our clients for tax claims from the national, state and municipal tax administrations, as well as the advice and litigation of all their customs cases and other litigation in matters of Public Law. During the 30 years of our professional practice, profession in several of the most prestigious audit firms law firms.

Career

BENSON, PÉREZ MATOS, ANTAKLY & WATTS 1999 - 2012. Partner in charge of the Tax Advisory and Litigation area.

RODRÍGUEZ & MENDOZA DESK 1994 - 1999. ASSOCIATE LAWYER in charge of the tax litigation department

MATHISON, LUPINI, RUAN & ASOCIADOS 1992 - 1994

ESPIÑEIRA, SHELDON & ASOCIADOS (PWCOOPERS) (AUDITORS) 1991 - 1992

PÉREZ MENA & EVERTS (ERNST & YOUNG) 1987 - 1990

Professional Memberships

Bar Association of the Federal District 1989

Zulia State Bar Association 1990

Venezuelan Association of Tax Law (AVDT) 1996. Currently member of the Board of Directors

Latin American Institute of Tax Law (ILADT) 1996

Tax Committee of the Venezuelan American Chamber of Industry and Commerce (VENAMCHAM) 2001 (Former President)

Publications

The Constitutional Principles that Serve as the Basis of the Venezuelan Tax System. Venezuelan Manual of Tax Law. AVDT. 2013.

The Collection Powers of the Tax Administration Vs. The Constitutional Principle of Equality. Critical analysis of tax legislation and the Doctrine of the Political-Administrative Chamber of the Supreme Court of Justice. Report of the Venezuelan Conference on Tax Law. Volume I. (2014).

The Executive Collection in the new Organic Tax Code of 2015.

The Serious Crisis of the Principle of Legality in Venezuela. Based on the Article Is the Principle of Legality in Crisis in Venezuela from Professor Gabriel Ruan Amicorum book. Tribute to Gabriel Ruan Santos. Venezuelan Association of Tax Law. 2018

The Oil Industry in Venezuela and Municipal Taxation. Contemporary Tax Law. Book Tribute to 50 years of the Venezuelan Association of Tax Law. 2019

Powers in Matters of Public Income and Expenses at Various Levels of Government. A Historical Analysis of the Venezuelan Constitutional Regime of the 19th and 20th Century. National Presentation of Venezuela presented at the XXX Latin American Conference on Tax Law of the Latin American Institute of Tax Law (ILADT). Montevideo, Uruguay. Volume 1.

The Presumption of Legitimacy of the Administrative Act Vs. The Presumption of Constitutional Innocence. Tribute Book to Dr. Alberto Blanco Uribe. Contributions to the Construction of Tax Procedural Law in Venezuela. AVDT 2022.

Personal

For more than 25 years I have been a postgraduate professor at various universities throughout the country. In the last ten years I have continued with my teaching work in:

1. Professor of the Chair “Constitutional Bases of the Venezuelan Tax System”. Postgraduate Tax Law. Central University of Venezuela. Caracas (1999-2024)

2. Professor of the Direct Taxation I and Direct Taxation II Chair. Central University of Venezuela. Caracas (2014-2019)

Education

Languages Spoken

Spanish (Born Language)

English (Profesional)

Industry Sector Expertise

Banking and Financial Sector.

Oil and Gas Sector

Manufacturing industry