Venezuela: Tax exemption for a certain amount of cement
Description
On 9 February 2009, the government of Venezuela announced that it would allow designated cement imports to enter the country free of Value Added Tax. As specified in the official gazette, the government will allow imports of 478'600 tons of Portland cement for exclusive use in the emergency public housing plan ("Plan de Emergencia de Vivienda y Habitat"). However, interested parties have to apply for a ministerial certificate acknowleding insufficient domestic production before they can import the requested amounts of cement.
Any Evidence-Based Deliberation:
| Question | Result |
|---|---|
| Is there anything in the public record to suggest that evidence of the effectiveness of the proposed measure was considered during official deliberations? | |
| Is there any evidence that alternatives to the proposed measure were considered? | |
| Is there anything in the public record that suggests that empirical evidence informed the comparison across the alternatives available to government? | |
| Was such evidence identified? | |
| Is such evidence publicly available? | |
| Did the official decision-maker in question provide an explanation as to why a chosen measure was favoured over alternatives? | |
| Is there any evidence to suggest that potentially affected trading partners were consulted before the measures were taken? | |
| Is there any evidence that safeguards have been put in place to ensure that implementation of the initiative is transparent and non-discriminatory? | |
| Did the government state its intention to review the measure within one year of implementation? |
Date Discovered:
Implemented: Yes
Date of inception: 9 Feb 2009
GTA Evaluation: Green
Source:
Official Gazette. (9 February 2009). Decreto #6.612. Available at http://www.tsj.gov.ve/gaceta/febrero/060209/060209-39115-23.html
Government Response:
- 423 reads
