Gustavo Enrique Valera Navas. Bachelor of Public Accounting from the Universidad Centroccidental Lisandro Alvarado (UCLA) (1991); specialist in Tax Law from the Universidad Bicentenaria de Aragua (UBA) (1996); and certificate in University Teaching from the Universidad Pedagógica Experimental Libertador (UPEL) (2025). I have 25 years of experience working at the National Integrated Customs and Tax Administration Service (SENIAT, 1996–2021), where I served as a customs and tax specialist, plant inspector, and operational production auditor in the alcohol sector: Destilerías Unidas, DUSA, Cervecera Brahma, Corporación Alcoholes del Caribe among others. Tax Operations Coordinator (VAT, export refunds, and special taxpayers), Control and Audit Coordinator: managing withholding taxes for VAT, withholding taxes on stock dividends, and account monitoring, as well as serving as a semi-fund auditor for Special Passive Taxpayers.

In the private and institutional sectors, I have served as comptroller at the Fundela sports foundation and as a cost manager at various industrial companies. (Alimentos Souto: 1993–1995, Cost Accountant; and TEPSA Paper Processing: 1991–1993. I currently teach graduate-level courses on taxation at UCLA’s DCEE, in addition to serving as a lecturer and financial advisor.). Recent work includes co-authoring the article “Tax Modernization in Latin America: Challenges and Technological Strategies for Venezuela in the Digital Age” (Compendium journal, 2025), as well as research currently under review on

Cooperative Compliance Program: Feasibility Analysis of a Pilot Plan for the Alcohol and Alcoholic Beverages Sector in Venezuela and at the University of the Andes, published in the journal *Actualidad Contable*; FACES, Microenterprises, and Single-Phase VAT: Proposal for a Simplified Regime and Fixed Tax in Venezuela.

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