Page:Constitution of the Bolivarian republic of Venezuela.djvu/128

130 :(5) Increase penalties for advisors, law firms, independent auditors and other professionals who act in complicity for the purpose of committing tax offenses, including periods of suspension from the practice of their professions.


 * (6) Increase penalties and the severity of the sanctions for tax evasion crimes increasing the periods for the statute of limitations.


 * (7) Revision of mitigating and aggravating circumstances considered in imposing penalties, in order to make them stricter.


 * (8) Extend the audit powers of the Tax Administration.


 * (9) Increase the rate of default interest in order to discourage tax evasion.


 * (10) Extension of the principle of solidarity to make it possible to reach the assets of Directors or tax advisors in cases they validate tax offenses.


 * (11) Introduction of more expeditious administrative procedures.

Sixth: Within two years, the National Assembly shall pass legislation on all matter relating to this Constitution. Priority shall be given to the Organic Laws on Native People, on Education, and on Borders.

Seventh: For purposes of article 125 of this Constitution, pending approval of the pertinent organic law, the election of native representatives to the National Assembly and the State and Municipal Legislative Councils shall be governed by the following nomination requirements and mechanisms:

All native organizations or communities shall have the right to nominate native candidates.

It is a requirement for being a candidate to speak their native language and meet at least one of the following conditions:


 * (1) Have exercised position of traditional Authority in the correspondent community.


 * (2) Have an established record in the social struggle for recognition of the correspondent cultural identity.


 * (3) Have taken action benefiting native people and communities.


 * (4) Must belong to a legally constituted native organization that has been in existence for at least three years.