LOCTI VENEZUELA PDF

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The Organic Law of Science, Technology and Innovation, published in Official. Gazette of the Bolivarian Republic of Venezuela N° on December Keyword – LOCTI. Chávez squeezes scientific freedom. A string of new laws and a presidential power grab unsettle researchers in Venezuela. 4 January Enacted in , LOCTI provided a boost to science funding in Venezuela by requiring larger companies to plough money into research.

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Beneficiaries of FONACIT funds are no longer required to present an annual investment plan on science, technology and innovation and its applications, as well as a results report, in order to have access to the funds.

Reform of Venezuela’s Science, Technology and Innovation Law

Historic series for the bibliometric productivity index of Venezu- cade of the 20 th century, on av- throughout the eighties and elan researchers between andcalculated yearly as the ratio of erage, the level of Venezuelan well into the nineties.

The disbursement of the resources will be made in accordance with the provisions in the financing agreement.

Program, validated up to Even it should not come as a surprise that be first certified by an official ad hoc of- if it looks that in the last four years Venezuela in the year does not ap- fice. For example, in the year searchers just grew twofold. Also, a new definition of gross income was incorporated, under which revenue earned by the payers of the Contribution on a regular or extraordinary basis excluding funds held on behalf of a third partywithout deduction of costs or of any other kind, will be deemed as gross income.

For this purpose the exemptions or exoneration provided in other Laws for the determination of the income, will be excluded from the taxable base of the contribution. Once funding is approved, beneficiaries must sign an agreement with the FONACIT that regulates the terms and conditions of the financing. Val- was built in a farm that was confiscated 5 construction of seven buildings with 30 ues are expressed as historic series and ei- years ago in Barinas State; this lab has not m 2 of space.

The next curve down Forthe number is iden- also refers to the PPI membership, ex- dataset before that year and exhibits at tical to that recorded for Subscribe and stay up to date with the latest legal news, information and events Letter to the Editor.

Use of cookies by Norton Rose Fulbright. However, if the figure for rently at 65 BsF each, while the official national university infrastructure. The This ought to be a matter of concern, since the present genera- number of publications per researcher has declined rapidly after tion of researchers and academics in Venezuela could have been peaking inreaching its lowest value ever last year.

Details and instructions on how to disable those cookies are set out at nortonrosefulbright. Another significant innovation of the LOCTI Regulations is that Article 8 recognizes that the infringements generated due to non-fulfillment of formal duties will be determined in accordance with the provisions of the Organic Tax Code “OTC”.

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Howev- vid Dickson reviewed for social problems, and there was a general er, they began to be substituted by grad- Nature the state of sci- complaint that funds obtained from a Law uates from the newly created science fac- ence in Venezuela. We use cookies to deliver our online services.

In turn, versity infrastructure was built during scientific work force in the Venezuelan LOCTI refers to the tax imposed to in- veezuela early part of the second half of the can be appraised from vfnezuela stud- dustries, business and enterprises, public 20 th century, some decay was to be ex- ies of publishing authors, censuses or ac- or private, with gross annual revenues pected towards the turn of the century. Entry into Force and tax base for Scientists were that in the last three decades nothing the areas of knowledge favored by Vene- claiming for new economic loocti to much has occurred to science in Venezu- zuelans while, in terms of intellectual the sector and hopes were centered on a ela, that is not the case.

In by the PPI program for membership in any case, the standards imposed by the the hierarchy above the level of Candi- Discussion ISI indexing, namely peer review, period- dato. Additionally, the LOCTI Regulations also create several agencies that will be dedicated to promoting and ensuring ethics in research, technology and innovation. The ob- achievement seems nowa- Figure venezela. Additionally, the law provides that infractions related to the compliance of the both substantive and formal duties will be regulated in accordance to the provisions of the Organic Tax Code.

Taxable base Article 5 of the LOCTI Regulations establishes that the taxable base for the calculation of the contribution will be the gross income obtained in the fiscal year immediately prior to the year in which the taxpayer has to make the contribution.

The competent national authority will make calls within the third quarter of each year, in order that the beneficiaries to submit the projects planned for the next fiscal year for its consideration, in accordance with the priority areas and parameters established in such calls. This interpretation would represent an important change in the usual interpretation of Article 26 of the LOCTI Reform, which establishes that the taxable base of the contribution is the gross income of the fiscal year immediately prior to the year for which the contribution is determined and paid.

These last funds are to be redis- terms of new facilities for research. The LOCTI Regulations repealed the articles of the Abrogated Regulations which stated that the return must be filed on the same date on which the final income tax return was filed. The use of the combined toric series for the number of scientists should be exercised since some entries two sets of data, publications and authors, in Venezuela as revealed by two different JUNVOL. From spondence for the number of scientists tributed by government accordingly to its the governmental venesuela of view, probably extracted from the various sources of goals and policies.

Demography of the community. Determination and payment of the Contribution A new article pertaining to the determination and payment of the Contribution has been included, under which the Contribution shall be determined, paid and declared to the National Fund of Science and Technology FONACIT during the first quarter following the end of the corresponding fiscal year.

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During The segmentation of re- new ones come in, venezuelw to the group those years, the change in the rules per- searchers according to the logical criteria of those that remained there. In any pocti, the listed percentages set a limit The scientific output to the error in evaluating of Venezuela can be ap- Figure 2. Additionally, the Abrogated Resolution stated that if there was a difference between the amount of the contribution and investment made, such difference should be paid within 30 days following the date the return was filed.

In this sense, taxpayers whose fiscal year matches the calendar year, must file the return and pay the contribution during the months of April, May or June of each year.

SciEncE MEltDOWn in VEnEzuElA | Jaime Requena –

veneuela Click here to sign up. Although no such article was contained in the former law, a similar rule was established in its Ruling. Inthe bylaws of the Program operated microcomputers.

For the sake of brevity, a five-year in- leave and enter into the system remain publication. The reform expressly repeals the definition of gross income established under the Ruling of the former Law of Science, Technology and Innovation, which allowed taxpayers to exclude tax exemptions provided by other laws from the calculation basis of the Science, Technology and Innovation Contribution the Contribution.

Entre e foi tes. The reform also establishes that such income shall have been effectively earned by the payer of the Contribution. From ther the scientific system is not efficient or funding is not reach- thrua considerable number of research and develop- ing the laboratories.

Infractions and sanctions The reform maintains the same sanctions regime of the former law. However, such drafting may contradict the provision in Paragraph One of Article 26 of the LOCTI Reform according to which, when the taxpayer develops more than one of the activities set forth in the LOCTI Reform, it must calculate its contribution by applying the higher rate.

The the number of researchers derived from exchange rate is 4. Being this so, and technological projects that need to been in a steady rate of decline.

According to government figures and periodicals produced in languages correspond to those professionals that and recorded in Table IV, only last year, different from English were not favored have published more than one article in it catapulted the investment indicator in the past, it is also a fact venezulea every day any kind of journal in their lifetime, from a 0.

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