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Claude answers only from the texts on this page, including the tax treaty and its Technical Explanation, and links every article it cites. Uses your own Claude account.

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Natural language: type a question or plain words, e.g. withholding on dividends to a US company.
Terms & connectors: "permanent establishment" w/s construction, contribuyent! AND domicilio, interest w/5 bank OR financial.
Get by citation: COT 91, treaty 10(2)(a), SNAT 3(e), CRBV 317, Protocol 11.

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Word cloud and data

Reference graph

How Radar uses it

A new tax law is published but says nothing about when it takes effect. Radar follows the graph to set the urgency date:

CRBV art. 317 ¶4 + COT art. 8 ¶1
→ in force 60 continuous days after publication

Providencia SNAT/2026/00099 is not a law, so the 60-day default does not apply. Its art. 18 sets the date itself: in force 1 November 2026, nine days after publication, which gives Radar the maximum urgency score.

Fines under COT arts. 91–92 are computed at the BCV highest-value currency rate on the payment date, so the app can show the live amount of any penalty.

Special-taxpayer check

Uses the thresholds tagged in arts. 2–3. Enter amounts already converted at the BCV rate for the highest-value currency.

Annual gross income, average of last 2 returns Monthly sales, last 3 returns (lowest) Oil, gas or mining activity, or a main supplier to it

Example figures. Exclusions in art. 4 (new ventures, primary agriculture, comunas, first year of operations) are not checked here.

Hydrocarbon fiscal take

Royalty plus impuesto integrado by project type, from Reglamento LOH art. 43, applied to the value of hydrocarbons extracted and not reinjected (LOH art. 55).

Project type Offshore project (up to 5 points lower) Includes an upgrading, transformation or refining plant (up to 5 points lower) Monthly value of hydrocarbons extracted and not reinjected

The specific rates are set project by project (Reglamento art. 44). The Reglamento does not say whether the two reductions can be combined. Income tax: 34% for Greenfield projects (art. 45); other projects pay the Ley de ISLR rate unless reduced under LOH art. 58.

Status signals

In force Current text, no negative history in this corpus.

Caution In force, but amended recently or its validity is questioned.

Repealed No longer in force; shown for history.

Not yet effective Published, with a later effective date.

Secondary source Commentary or explanation, not law.

Signals are computed for today's date from the version history in the source index. Tap a signal on any article to read why.

Tags in the text

Legal conceptInstitutionThresholdReferenceSubstituted 2020

Statutory source index

Primary and secondary authorities in this corpus, ranked the way a US practitioner reads the Code, the regulations and the treaties. Each source lists its sections and a Bluebook-style citation.

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Hierarchy of norms

Hierarchy of norms (Kelsen pyramid). Each level must conform to the ones above it. Tap a level to open its sections.

Ranking per COT art. 2, which lists treaties ahead of statutes as sources of tax law; human-rights treaties reach constitutional rank under CRBV art. 23. Neither article is in this sample. Outside the pyramid: the Treasury Technical Explanation, which is persuasive US interpretation, not a Venezuelan norm.

Subject matters (U.S. Code titles)

Each provision is filed under the U.S. Code title a US practitioner would look in. A provision can sit under more than one title, for example a tax penalty under Title 26 and Title 18.

U.S. Code	Subject	Venezuelan sources	Provisions

Document types (Akoma Ntoso)

Akoma Ntoso is the open XML standard for legal texts, first developed for African parliaments under UN DESA and now an OASIS standard (LegalDocML). Every file in this corpus is an Akoma Ntoso document; this is its own taxonomy of document classes. The U.S. Code subjects above are stored in each file as standard classification keywords.

Akoma Ntoso	Covers	@name in this corpus	Provisions

<classification source="#gazettepro">
  <keyword value="t26" showAs="Tax law (26 U.S.C.)" dictionary="#usc"/>
  <keyword value="t18" showAs="Crimes and penalties (18 U.S.C.)" dictionary="#usc"/>
  <keyword value="t28" showAs="Courts and procedure (28 U.S.C.)" dictionary="#usc"/>
</classification>

Example: the classification block in the Código Orgánico Tributario file (see Data).

Sources ranked by authority

Law in force in

Rank	Source	Status	US analogue	Citation form	Sections

Awaiting text

Awaiting text: other decrees in Gaceta Oficial N° 6.152 Ext. (Nov. 18, 2014)

The uploaded PDF holds only the income tax decree. These acts from the same issue are listed so the record is complete. Upload their gazette pages to add the full text.

Contents of each source

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Data

The Akoma Ntoso master files, the JSON the app reads, and CSV tables for spreadsheets.

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File

The master file. Metadata holds the FRBR work, version and file identifiers, the gazette of publication, lifecycle events, the 2020 substitutions and the implicit links to the other document.

ve-tax-corpus-sample.json · generated by akn_to_json.py

What the app and API consume. Same identifiers as the XML, flattened into articles and paragraphs with their tags.

Venezuelan tax law, organized the way you research US tax law

What this sample holds