Who We Are?

The Figueroa – Araneda – Carrazana & Associates Legal – Taxation / Customs Office, is a lawyers and specialists firm founded in 1995, devoted to corporate assessment in the legal – taxation – customs area made up by Lawyers specialized in Taxation and Customs Law, as well as Accountants, Licentiates and Technicians in Fiscal Sciences.

Our professionals, university lecturers mostly, have a great experience in the customs field and in handling the different national and local taxes, accumulated thanks to their performance in the different Territorial Public Administrations related to the fiscal action, in recognized private consulting firms and further in exercising the judicial function.

Professional services provided by this Legal Office, comprise the response to punctual consultations posed by your firm related to the interpretation and application of standards and principles which integrate the Customs and Taxation Law; assistance in cases of fiscal interventions, including in situ; practice of administrative and/or contentious resources for reparations or sanctions formulated by the different Customs and Taxations Administrations; performance of  various administrative and actions and consultations before the competent national and municipal customs authorities linked to taxation action; structuring the fiscal planning options, as well as carrying out customs, countable, fiscal and legal audits.

We must highlight that the growth of foreign trade in last years, added to the implementation of modernization plans of the National Customs Service, , the application of a diversity of  International Treaties and Agreements subscribed by Venezuela, such as the Andean Commonwealth of Nations the Group of Three, ALADI, O.M.C., further our very close attachment  to MERCOSUR and ALCA, along with the growing foreign investment in the producing sectors of our economy, has generated the need for all those public or private firms linked to Foreing Trade, to count on the specialized juridical consulting, that allow them to face not only constant changes in taxation / customs legislation, but also in circumstantial interpretations which out of said juridical standards usually make the administration servants.

Being aware of the complexity of juridical standards in force, and the that latter create by putting into practice various conflict situations, it turns necessary then, to count on a professional juridical opinion specialized, supported by a great experience in the field, which makes possible that the Firm / SENIAT / Customs Agent relationship is not resented or causes prejudicial situations to the parties. Being convinced that counting on the adequate consulting, this kind of contingencies can be prevented.  As juridical consultants we are in the ability to provide sufficient arguments to exercise the right that attend upon you in all of its scope.

Professional Fees: Professional fees of our Juridical – Taxation / Customs Lawyers Office, are calculated according to service provided, in the following way:

For issuing opinions, carrying out administrative steps, assistance in cases of fiscal interventions, performing legal steps before public agencies, corporative legal consulting and for providing “in house training” tasks, our firm uses a time schedule calculation and invoicing system  based upon the number of hours effectively worked in performing those tasks, attending to the difficulty and importance of the case.

For the exercise of administrative and/or judicial resources, professional fees are calculated specifically for each case, based upon the number of hours effectively worked in carrying out  those works, attending to the difficulty and importance of the case.

For the performance of audit works and fiscal planning, our fees are fixed considering the circumstances of each fir.

Human Resource: To guarantee the quality of our professional services, we count on a human resource of solid and profound knowledge, derived from specialization studies in the taxation, custom area and similar, professional experience and research pertinent to the subject matter of our competence, such and as is evidenced by the resumes we attach hereto.

Our Taxation / Customs Legal Office is the capability to provide the firm a complementary service whereto is offered by the Customs Agent, or those other juridical services previously hired by you, in agreement with new situations originated by the economic growth of foreign trade in our country and new taxation trends in force.

Without further subject just now whereto refer and awaiting the soon commencement of professional relations, not without thanking en advance for the confidence towards this Taxation – Juridical / Customs Lawyers Office, truly yours

Lawyer Julio Rodrigo Carrazana Gallo / Lawyer Luis Jose Trias Sambrano

RESUME

Names: Luis Jose

Surnames: Trias Zambrano

Profession: A Lawyer graduated in  year 1979 from the Universidad Centrat de Venezuela.

Treasury Higher Technician, Major: Customs, graduated from the I.U.T. National School of Administration and Public Treasury, year 1972.

Courses: Various Courses and Forums related to the area, acting as participant and exhibitor.

Professional Activity: Free Practice of Profession in the Juridical – Customs field.  1982 – 2000

Valuator Technician I, II and III Department of Finances – General Sectorial Customs Direction. 1972 – 1979.-

Fiscal Lawyer, Juridical Consultant for Management of Main Customs House in La Guaira 1979 – 1982.-

Teaching Activity:

Lecturer at the National School of Administration and Public Treasury I.U.T.  Subject: Customs Valuation.  1974 – 1977.-

Lecturer in the School of National Protection.  Subject: Customs Legislation.  1979 – 1981.-

Simón Bolívar University Lecturer.  Coastal Area University Nucleus.  Subject: Administrative Law

Customs Legislation I and II.  1979 – 1997.

RESUME

Names: Carmen Gloria

Surnames: Figueroa Valenzuela

Profession: Lawyer.  Graduated from the Universidad Santa María (1992)

Postgraduate courses: Major in Foreign Trade. Asociación Venezolana de Exportadores (AVEX). (1993)  (Association Of Venezuelan Exporters).

Specialization in Taxation Law. Universidad Santa María (1994)

Professional Activity: Lawyer Associated to the Juridical – Taxation / Customs Lawyers Office.  (1995 – 2001)

Consultant in the Legal Area for the Customs Modernization Project.  Treasury Department.  (1993 – 1994).

RESUME

Iván López Ruiz

Trial Lawyer in taxation area, graduated from Universidad Central de Venezuela

majored in Taxation Law in the same University.

Lecturer of indirect Taxation in the taxation law specialization of the Universidad Santa Maria, from 1995.

Former Lecturer of the principles of taxation law professoral chair in the national school of administration and public treasury (1994 – 1996).

Lawyer associated to Figueroa – Araneda – Carrazana & Associates Juridical – Taxation / Customs Lawyers Office from May 1997.

He has been Judge Associate for the decision of causes in the Taxation contentious jurisdiction.

Former fiscal lawyer of Seniat and Treasury Department.

RESUME

Names:    Julio Natalio

Surnames: Carrazana Lazarovich

Profession:

• Lic. In Public Administration.  Major: Customs.

• Graduated from Universidad de Chile (1.992)

• Qualified Customs Official U.S.B. (1.985)

Professional Activity:     Customs Inspector.  National Customs Intendency of Chile.  (1.966 – 1.977)

Associated to the Juridical – Taxation / Customs Lawyers Office.  (1.995 – 2.001)

Consultant in the Legal Technical Area

Former Lecturer in the National Protection School of the National Guard (F.A.C.)

Expert in Higher Courts on the Contentious Taxation.

Figueroa – Araneda – Carrazana & Asociados Lawyers Office.

Av. San Juan Bosco con 2da Transversal, Edificio Torbes, Piso 4, Oficina 52, Altamira.  Caracas. Telephones. 0058-212-264.25.76 – Telefax: 0058-212-265.74.89.

www.ambitoaduanero.com