Annette Annia Vargas

Departamental Partner

Annette has been working in the Tax Litigation Department since 2013, when she joined the firm as a Legal Assistant. Throughout this time, she has provided advice on tax, corporate, customs, and administrative matters.

During her years of experience, she has engaged in accompanying and monitoring administrative procedures before public administration bodies (National, State, Municipal), as well as managing cases, reviewing and following up on them both in administrative and jurisdictional settings.

She is also involved in drafting documents and communications to be submitted to various levels of public administration offices as well as to the judicial bodies of the Republic.

Additionally, Annette is distinguished by her extensive experience in conducting research in areas of interest related to tax and customs planning, preparing legal opinions on tax matters, as well as managing international treaties signed and ratified by the Bolivarian Republic of Venezuela to avoid international double taxation.

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CONTACT:

+58 (212) 905.02.96
aannia@tpa.com.ve
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AREAS OF PRACTICE:

Litigation-Tax • Constitutional • Administrative and Regulatory • Corporate Taxation • International Tax Planning

LANGUAGES:

Spanish
English

EDUCATION

  • Lawyer (Honors: Magna Cum Laude). Central University of Venezuela (UCV) 2016.
  • Specialization in Financial Law. Andrés Bello Catholic University (UCAB) 2021 (thesis pending).
  • Diploma in International Tax Law. Andrés Bello Catholic University (UCAB), consisting of 112 academic hours organized by the Venezuelan Association of Tax Law (AVDT) and CIAP-UCAB (2022).
  • Advanced Course on Income Tax, organized by the Venezuelan Association of Tax Law (AVDT) and CIAP-UCAB (2022).

MEMBERSHIPS

  • Member of the Venezuelan Association of Tax Law (AVDT) and member of the International Bar Association (IBA).

EXPERIENCE

  • Comprehensive advisory in tax, customs, and administrative matters.
  • Support in administrative procedures before public administration bodies at all three levels (National, State, and Municipal).
  • Strategy analysis and preparation of documents and communications to be submitted to public administration offices as well as to the judicial bodies of the Republic, including Tax Litigation Resources, Hierarchical Resources, Defense Documents, Administrative Nullity Resources, among others.
  • Management of cases, review, and follow-up both in administrative and jurisdictional settings concerning tax and administrative matters.
  • Advisory on personal and corporate tax and estate planning to protect and optimize investments and other assets located in Venezuela.
  • General advisory on tax and corporate matters.
  • Advisory on the application of treaties to avoid double taxation and treaties to promote and protect reciprocal investments.
  • Advisory on foreign exchange control and securities market.
  • Advisory on planning and compliance with national and municipal tax obligations.
  • Drafting legal opinions on tax matters.
  • Preparation of documents such as: constitutive-statute documents for civil and commercial companies, assembly minutes, purchase agreements, assignment contracts, powers of attorney, among others.

PUBLICATIONS

  • Tributación de Excepción. Caso Covid-19. Asociación Venezolana de Derecho Tributario (AVDT). Trabajo intitulado “Cumplimiento de Obligaciones Tributarias en Tiempos Pandémicos (Covid-19)”. Caracas, 2020.
  • Revista de Derecho Tributario N° 166 de la Asociación Venezolana de Derecho Tributario (AVDT). Trabajo intitulado “Gravabilidad de las telecomunicaciones en Venezuela. Coexistencia entre la Potestad Regulatoria Nacional y la Tributaria Municipal, ¿un caso de doble imposición?”. Caracas, 2020.
  • Revista de Derecho Tributario N° 169 de la Asociación Venezolana de Derecho Tributario (AVDT). Trabajo intitulado “Procedimiento de Verificación Tributaria vs. Procedimiento de Fiscalización y Determinación Tributaria. (Im)posibilidad de aplicación supletoria del lapso de allanamiento.” Caracas, 2021.
  • Memorias de las XX Jornadas Nacionales de Derecho Tributario. Tributación de los Hidrocarburos. Trabajo intitulado “Consorcios (y formas de participación típicas en el negocio de los hidrocarburos -como los JOA’s-), tratamiento a efectos del ISLR y su caracterización como contribuyentes ordinarios del IVA”. Asociación Venezolana de Derecho Tributario (AVDT). Caracas, 2023.

RECOGNITIONS

Magna Cum Laude Honors. Central University of Venezuela (2016).

SKILLS

  • Annette is an important ally and a trusted advisor for her clients. She is dedicated to her work and strives to understand the client’s business priorities. Throughout her years of practice, she has gained significant experience and knowledge that she strategically applies in practical cases. Her advisory services encompass a deep analysis of the law, always considering the client’s business environment to provide comprehensive solutions.
  • She is a lawyer who combines theoretical knowledge with practical application, being efficient, intuitive, and detail-oriented, with strong critical analysis skills and the necessary tools to convey knowledge to the client. She is committed to providing preventive tools aimed at anticipating future needs or risks.