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David Antonio Mongiovi Testamarck

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David joined the Firm in 2018 and has more than 8 years of experience as a tax attorney in Venezuela. He graduated at the top of his class from the Universidad Metropolitana (Caracas) and is attending tax postgraduate studies at the Universidad Central de Venezuela. David also has advanced postgraduate courses in oil and gas at the Universidad Metropolitana (Caracas) and in international taxation at the University of Leiden (the Netherlands).
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Venezuela: Organic law for the coordination and harmonization of tax powers of States and Municipalities

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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of state laws and municipal ordinances establishing different tax rates from those allowed by the Law will be repealed.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.