In my publications I have tried to exemplify a great part of the legal standards in tax matters that are applied in most of the organic codes in the world, next I will describe some aspects of the Organic Tax Code specifically of the Venezuelan state, in correspondence to this code it is stated that "any action or omission in violation of the tax rules constitutes a tax offense".
On the other hand, in the same code, tax offenses are classified as follows: Formal offenses, offenses related to fiscal and taxed species, material offenses, offenses punishable with a relative penalty of freedom, while formal offenses constitute any willful or culpable action or omission of the taxpayers or responsible parties, in violation of a tax regulation, by virtue of the breach of any of the formal duties provided for in the Organic Tax Code.
As well as in compliance with the special laws, their regulations or general provisions of the competent body, of the Illicit Offenses Related to the Fiscal and Taxed Species, are violations to the Formal Tax Law in relation to certain tax obligations whose control is, by its nature, different from that of the ordinary tax obligations (alcohol, tax stamp, etc.).
All those offenses contained in the Alcohol and Alcoholic Spices Tax Law, the Cigarette and Tobacco Manufactures Tax Law, and the Stamp Tax Law are included, in order to unify all the offenses in this area dispersed in several tax laws.
Likewise, in relation to the material offenses, the code establishes that they are all those non-compliances of the duties related to the payment of the tax obligation, as a means of extinction, specified in not making the payment itself, the lack of withholding or collection of taxes, as dictated by the legal provisions in this respect, the payments on account of future obligations and the undue obtaining of refunds, and defines the criminal offenses intrinsically related to criminal law, for which purposes. The legislator has established the rules required by the state to determine the type of offense, the subjects charged and the applicable penalties.