UNIVERSITY OF THE ANDES

FACULTY OF LEGAL AND POLITICAL SCIENCES

LAW SCHOOL
INTERACTIVE REMOTE LAW STUDY

FINAL INTERNSHIP REPORT

(12/08/19 – 02/11/19)

Intern: Yajaira E. Ramirez L.

IC V-9.028.502

Merida, November 2019

 INTRODUCTION
An internship is an ideal practice or complement to the academic
training that students carry out in different public or private organizations; as
well as in private companies or individuals that have legal personality for the
case that concerns; represents a work experience, where diverse benefits are
obtained and depend on each person, such as: Applying theoretical
knowledge to practice, knowing the dynamics of a real company, working as
a team with people who have different academic training, formal work
experience and You will be able to acquire practical skills typical of the
practice of law.
The activities proposed therein are related to the curricular proposal of
the study curriculum, hence the internship is recognized as an experience of
high pedagogical value and where the law degree at the University of Los
Andes offers the opportunity to interact work under this modality. Within this
framework, the proposal to carry out the internship in the Third Commercial
Registry of the State of Táchira becomes an experience that allows
strengthening knowledge, carrying out professional activities, providing new
knowledge, typical of professional practice; contributing with important
elements within the training of the new lawyer, with ethics, values,
knowledge, skills, attitudes, among other things, that will make the
administration of justice a balanced process within the Legal Order of the
State.
In this order of ideas, this report includes the relevant aspects of the
internship carried out at the aforementioned institution, with specific details of
the activities carried out, their legal foundations and scope, during the
regulatory time and with the supervision of an advisor from said institution.
institution, aspects that from now on can serve as a consultation tool
available to other students in a similar process.

CHAPTER I

2
 DESCRIPTION OF THE INSTITUTION AND PROGRAMMING
Name and Location of the Institution.
Third Commercial Registry of the State of Táchira (Cod.445)
Location: Carrera 8 with Calle 4 Bis La Concordia Building. Locals 1 and 5.
The Concord. San Cristobal.
History or Background:
The registry reform process began with the promulgation of the Law
Decree with the Real Estate Registry, the Commercial Registry appears with
the Commercial Code of August 29, 1962 with the contract of Public Limited
Companies and the Authorization Decree. In the Commercial Code of 1873,
the institution was introduced with basic features that have been preserved to
this day. The Commercial Code establishes the requirement to post posters
in public places and the obligation to publicize certain acts in the press.
Decree No. 15 of 12/30/1952 creates in the City of Caracas with Jurisdiction
in the Federal District a special office that was called the Commercial
Registry.
In the state of Táchira, according to the order of creation, only three
Commercial Registry offices have jurisdiction, hence the name First, second
and third; Thus, the First Commercial Registry of the state of Táchira (Cod.
443) located on 5th Avenue, Antonio Mogollón building, 2nd floor next to the
Health Unit, the second Commercial Registry of the state of Táchira (Cod.
444) located on Calle 6, corner of Carrera 9, bldg. Cristo Rey, location n° 9-3,
San Juan de Colón, Ayacucho Municipality and the Third Commercial
Registry of the Táchira State (Cod.445) located on Carrera 8 with Calle 4 Bis,
Edif. La Concordia, Locals 1 and 5. La Concordia, San Cristóbal, is an office
that was previously autonomous in its administrative procedures, it began on
December 18, 2005 under the responsibility of the Registrar Abg. Gerson
Rodríguez Duran, on 15th Street between Carreras 6 and 7ma. Avenida,
followed by the Abg. Aymara Becerra, the Abg. Ernesto Vermón, the Abg.
Franklin Jairran, the Abg. Simón Hamdan and currently Abg. Richard
Hurtado, is a registry office dependent on the Autonomous Service of
Registries and Notaries (SAREN), a Service attached to the Ministry of
Popular Power for Interior Relations, Justice and Peace; which was created in
2006 by Official Gazette No. 5833 of 12/22/2006, Title I, Chapter II;
constituted as a Body without legal personality, autonomously in charge of
the planning, organization, coordination, inspection, surveillance, procedure
and control over all the registry offices and notaries in the country and this is

3
how it is awarded to each Registry office Mercantile a Code that allows
systematization and digitization organized at the national level. The SAREN
has a legal, technical and administratively qualified organizational structure
for the development of its functions, provided for in the Law of the Statute of
the Public Service and the Organic Law of Labor, Male and Female Workers.
Mission
Guarantee the legal security of the acts and rights registered with
respect to third parties, actions within the framework of legality, expeditious
and timely processes of users, exercising control of operations at the national
level, through registration publicity and faith public.
Vision
To be a body that helps guarantee the legal security of the users'
protocolized and authenticated acts, through a comprehensive system of
records and notaries that is reliable, efficient, self-sustaining and transparent.
Goals
 Provide Venezuelan citizens with an Autonomous Registry and Notaries
Service (SAREN) with easy access to information through effective tools.
 Keep the registration of merchants and commercial establishments, as well
as the registration of all acts, books and documents with respect to which
the law requires this formality.
 Guarantee that citizen actions and requests achieve maximum security,
efficiency and speed, with the aim of obtaining timely and expeditious
processes for the requested services.
 Carry out the registration of individual and social merchants and other
subjects indicated by law, as well as the registration of acts and contracts
related to them, in accordance with the Law.
 Carry out the registration of representatives and commercial agents of
foreign public establishments or commercial companies incorporated
outside the country, when they do business in the republic.
 Promote the legalization of merchants' books, the deposit and publicity of
the financial statements and periodic reports of commercial firms, the
centralization and publication of registration information and the
registration of any other act indicated in the Law.
SCHEDULE OF ACTIVITIES

4
 The activities carried out during the established time were subscribed
to the programming and operation that the Third Commercial Registry of the
state of Táchira has in its usual structure. Thus, it is important to highlight that
this is governed by a brief procedure to register any processing of commercial
legal acts or businesses, which correspond according to the procedure
carried out taking into account the manual that establishes the unique and
mandatory requirements for the processing. of legal acts or businesses in the
main, commercial, public registries and notaries.
In this sense, the work within the internship was planned based on the
approach of the different departments within which the registration activity is
carried out in the Third Commercial Registry of the state of Táchira, attending
to review tasks in its three moments (form and substance), prior, full and
comparative and final before delivery and in the presence of the grantors,
granting of documents, filing, verification of documents on file, among others.

The Gantt Chart is presented below, where the activities developed according
to the planning established by the institutional supervisor of the internship and
that were evaluated periodically during their development are displayed.

Activity
1 2 3 4 5 6 7 8 9 10 11 12
Week
1-User information
2-Box
3-Form review
4-Administration
5-Legal Review
6-Photocopying

7-Scribes or Document
Processing

8-Note stamping
9-Insertion

10-Adding documents

5
 11-Foliation
12-Granting
13Delivery of
documents
14-File

BRIEF SUMMARY OF THE CONTENT OF THE ACTIVITIES CARRIED OUT

IN THE THIRD COMMERCIAL REGISTRY OF THE TACHIRA STATE
1.- Information to the user: Provide the necessary information to address
their concerns and requirements, always trying to provide a satisfactory
service to citizens. In this space, the user was provided with information on
how to establish a personal firm, a public limited company, ordinary and
extraordinary Assembly Minutes to carry out procedures related to the
company (change of address, increase in capital, opening of a branch,
transfer of the company), among others. (Manual that establishes the unique
and mandatory requirements for the processing of legal acts or businesses in
the main, commercial, public registries and notaries, Art. 12 to 38).
2.- Cashier: It is Box Office No. 1, where the user pays in cash or by point the
expenses of the Registry's autonomous services. To do this, the Single
Banking Form is printed for the domain reservation. After three days, you must
go to in order to obtain the result and when it is free, the Treasury payment
form is issued for name reservation, the rate being 0.04%. When you cancel
the Treasury form, you obtain the name reservation. (Art. 6 Decree with rank,
value and force of law that partially reforms the tax stamp law)
The Single Banking Return (PUB): It is the instrument issued by the
Autonomous Service of Registries and Notaries through which users make the
payment of fees, taxes and the processing of documents, established in the
Decree with Rank, Value and Force of Law of Registries and the Notary.
(Instructions to regulate the issuance of the Single Banking Return (PUB) of
the Autonomous Service of Registries and Notaries (SAREN), 2018)
At ticket office 2, pass the document of the procedure for the constitution that
is going to be carried out or minutes that need to be registered, the form
(requirements) is reviewed, the user pays the corresponding fee (Art.85
LRPyN) and enters the documents for legal review.

6
At the Ticket Office 3.- The result of the procedures is delivered, if there is any
news, it is returned for the respective corrections, otherwise the payment
process is carried out and a date is assigned for the signature. (Art. 6 # 2
Decree with rank, value and force of law that partially reforms the tax stamp
law)
3.- Form review : It is an initial review prior to the entire procedure that is
carried out on the documents presented by the litigant and/or the users, in
order to determine if they meet the registration conditions to continue
advancing in the process. It is a cursory review that qualifies for the payment
of fees but not for final signature, since it must then be submitted to legal
review. It can be said that it is a review more of form than substance. Only the
presentation of the minimum requirements and the payment of customs duties
are taken into account in order to continue the process for legal review.
(Manual that establishes the unique and mandatory requirements for the
processing of legal acts or businesses in the main, commercial, public
registries and notaries, Art. 12 to 38).
4.- Administration : presents cash calculations, prepares the calculations
equivalent to the payment of fiscal taxes and registration fees, as well as the
preparation of the respective forms for each payment. (Art.85 LRPyN)
5.- Legal review : It consists of the measured review of the content of the
document, which is in accordance with the requirements demanded in contrast
to its tradition, from the legal point of view of each document presented for
registration or to be added and that the corresponding description is present,
that is, it is a substantive review (Art.8 LRPyN; Manual that establishes the
unique and mandatory requirements for the processing of legal acts or
businesses in the main, commercial, public registries and notaries, Art. . 12 to
38). Here you must take into account the wording, the margins of the stamped
paper, presentation of the requirements according to the application, among
others.
6.- Photocopying: Through an internal process, the staff or the user himself
makes 2 photocopies of the document, the PUB and the deposits
corresponding to the payments of state tariff duties (Art 65 Law of Comptroller
of the state of Táchira), as well as of paper stamped that common paper is
used but it is paid for its shortages, which will be part of the books of Original
and Duplicate Entries. Before processing, you must make a copy of the
document; Likewise if the user requests a simple or certified copy. (Art. 39
LRPyN).

7
7.- Clerks or Document Processing: It is the department that is in charge of
processing the documents that are going to be granted; the document digitally
(Art. 24 LRPyN), the identity card, the inventory, among others and the
respective note is assigned, also that the documents are signed by the user or
interested party. Here begins the assembly of documents, which basically
consists of correctly structuring the documents to be granted, with a document
presentation sheet, the PUB (Single Banking Return), which becomes page
No. 1 of the file (Instructions to regulate the issuance of the Single Banking
Return (PUB) of the Autonomous Service of Registries and Notaries (SAREN),
2018), which details the act to be registered, the receiving official, reviewing
official, registrar, amount paid corresponding to the tariff according to the act
and the full name of the person carrying out the procedure. Subsequently
comes the document itself (content), which breaks down the act as such
(Assembly Minutes, Articles of Incorporation, Mortgage Increase, Pledge
Increase, Authorization, Cancellation, Mortgage Cancellation,...)
Also the documents that the user presents to add to the file of their respective
commercial company. Once the granting occurs, the certified copy is delivered
to the user for publication. The document is broken down and an original and
a copy are organized and inserted for the respective sealing and signature of
the interested users.
8.- Stamping notes : It is one of the actions carried out in the processing of
the document and consists of placing a note according to actions that must be
present in the document (permissology, solvency, if they paid in kind,
assignment, transfer ,…) (Art.8 LRPyN).
9.- Insertion: Process carried out on the documents presented by the user to
insert them into the file of their respective constitution or signature. Here the
insertion or registration of the powers of attorney of natural persons is carried
out in order to have validity when carrying out the procedure for which the
power is presented. (Art 19 # 11 CC.)
10.- Adding documents: It consists of adding to the file of each trading
company or personal signature a copy of the document, which serves as
certification of all actions carried out in each constitution (Minutes of ordinary
and extraordinary Assemblies held to Change of address, capital increase,
commissioner's report, commissioner's acceptance, sale of shares, among
others). In the Commercial Courts, a file will be created of all the
documentation relating to each company that is registered, with an index of
the documentation and an indication of the date and folio of the commercial

8
registry in which the registered documents are found; This way the legality of
each procedure carried out can be corroborated. (Art 7 LRPyN)
11.- Foliation: It is an administrative action or operation that consists of
numbering or enumerating consecutively each of the sheets or folios of any
archival document or documentary unit received and/or generated by the
institution or entity to guarantee access to information. public and to it are
added the subsequent acts that are presented for registration, through pre-
codified forms and transparency in institutional management, in a quick and
timely manner, serving as legal technical support, and also as an act of faith.
and responsibility of documentary producers. (Art 226 CC)
12.- Granting : Once the document has been inserted and signed by the
interested party, the documents are selected, giving them numbers and
forming the so-called volumes . Here the daily record is kept, which consists of
the record of each document that is granted, in summary, in a daily book, with
the purpose of maintaining control over the documents that have been granted
in said office. (Art. 18 CC); This activity is carried out in the granting
department, where the grantors sign both the original document, which is
subsequently delivered to the users, and the copy that remains in the Registry
to be added to the respective files of each company. This activity is carried out
daily, leaving for granted each of the documents that are granted during the
day; To do this, the document is read so that the grantor is clear and aware of
the procedure he is carrying out and thus avoids any fraud that may be
brewing.
13.- Delivery of documents: It consists of the delivery of the document to the
user after the document and the order are signed by the registrar.
14.- File : Protect according to the specific numbering system, after collecting
the documents (files) that are formed with the constitution of the companies,
those added by certain changes or modifications, the review is carried out in a
complex context of administrative, fiscal, legal, testimonial and informative
assessment, and with the purpose of permanently preserving the documents,
regardless of their date, form and material support, accumulated in a natural
process by the institution over time, preserved, respecting the order by date of
constitution, to serve as testimony and information to users and for the
institution that produces it as a source of information and registry reference. It
is the last phase that is carried out within the registration process and consists
of filing the documents in the respective order in the spaces available for it and
which will subsequently allow easy access to the public of the documents that

9
warrant it, according to the principle of advertising (Art. 9 LRPyN) (Art. 143
and 144 LOAP)
Procedures carried out in the Commercial Registry
Minutes of the Assembly of the Board of Directors of a Commercial
Company, Minutes of the Assembly of Partners or Shareholders, Minutes of
Auction, Increase in Consortium Capital, Increase in Capital of a Commercial
Company, Increase in Capital of a Personal Firm, Increase in Capital of a
National Company SRL, Increase of Capital Company in Collective Name,
Judicial Authorization, Change of Name of Commercial Company, Change of
Name of Personal Signature, Change of National Address of Consortium,
Change of National Address of Commercial Company, Change of National
Address of Personal Signature, Constitution of Public Limited Companies ,
Constitution of a Company Limited by Shares, Constitution of a Simple Limited
Company, Constitution of Consortia, Constitution of Goodwill.
Also, Constitution of a Branch in Venezuela of Foreign Commercial
Companies (Com.), Constitution of a Branch in Venezuela of Foreign
Commercial Companies (Soc.), Constitution of a Branch in Venezuela of
National Commercial Companies (Comp.), Constitution of a Personal
Signature, Constitution of Company in Collective Name, Constitution of Public
Limited Companies, Constitution of Limited Liability Companies, Participation
Account Contract, Adhesion Contracts, Declaration of Award, Dissolution of
Consortium, Dissolution of Commercial Company, Dissolution of Personal
Signature, Domiciliation of Commercial Company File , Domiciliation of
Personal Signature File, Commercial Companies.
Likewise, Release of Commercial Pledge, Liquidation of Consortium,
Liquidation of Commercial Company, Liquidation of Personal Signature,
Modification to the Constitutive Document of the Consortium, Modification to
the Constitutive Document of the Commercial Company, Modification to the
Constitutive Document of Personal Signature, Partition of Assets of the Marital
Community, Commercial Pledges, Extension of Duration of Consortium,
Extension of Duration of Commercial Company, Extension of Duration of
Personal Signature, Reduction of Capital of Commercial Company, Reduction
of Capital of Personal Firm, Liquidation of SRL, Liquidation of Companies in
Collective Name , Request for Addendum, Request for Reservation of the
Name of the Commercial Name, Judicial Transaction, Transformation of the
Legal Nature of a Commercial Company, Transformation of the Legal Nature
of an SRL, Sale of Shares of a Commercial Company.

10
 However, the procedures that most frequently occur in this registry are
the Constitution of a Personal Signature, the constitution of a Public Company,
presentation of minutes of Assemblies of the companies for actions that occur
such as: Change of address, Approval and approval of financial statements,
appointment or ratification of the commissioner, appointment or ratification of
the Board of Directors, capital increase, change or extension of object, sale of
shares, presentation of publication, registration of powers of natural persons,
payment of remaining capital, sealing of books, correction of involuntary error,
…)

CHAPTER II
DESCRIPTION OF ACTIVITIES
Period from August 12 to November 1, 2019 .
ACTIVITY 1 . Presentation with the personnel who work at the institution
, a tour was made of the different departments accompanied by the registrar
Abg. Richard Hurtado and the TSU assistant María Rivas, a brief explanation
of each space was made. The tutor Abg was then assigned. Reviewer Simón
Hamdan Suleiman, responsible for the guidelines and assignments of the
work to be carried out.
ACTIVITY 2.- Inform users who attended the registry with the purpose of
:

11
- Constitute a personal signature (the requirements were indicated)
Reservation of the name. To do this, a search for the commercial name must
be carried out in advance, in which process the following will be recorded: -
Legable and current identity card. -Commercial Name to request and cancel
2400.00 Bs of registration fees. (Art.26 CC., Art. 12 Resolution No. 019)
- Register the Minutes of the Assembly corresponding to the capital increase :
Cancel the customs duties and taxes to the treasury and present the minutes
according to the procedure to be carried out with their respective
requirements. According to SAREN's internal regulations, the capital increase
must be done alone without any other procedure and must have updated
financial years. (Art.26 CC., Art. 12 Resolution No. 019)
- Requirements to register an ordinary or extraordinary meeting of
shareholders : for any procedure, the procedure to follow is indicated with the
minimum requirements (Manual that establishes the unique and mandatory
requirements for the processing of legal acts or businesses in the main,
commercial registries , public and notary offices, Art. 12 to 38). For each
record, only one financial year must be submitted; if the commissioner is up
to date, he or she may carry out another procedure such as a change of
address or expansion of purpose. If the commissioner is ratified or a new one
is appointed, it must be done before the presentation of the corresponding
financial year.
- Make the request for book sealing . (Journal, ledger, Inventory,
shareholders, other) Submit the communication addressed to the Commercial
Registrar requesting the specific procedure; that is, the book and the number
of pages to be sealed for each book, cancel the corresponding registration
fees and from there they are taken to the file where the sealing is processed,
in a time of 3 to 5 days depending on how the amount can be covered.
requested. All procedures are governed by the manual that establishes the
unique and mandatory requirements for the processing of legal acts or
businesses in the main, commercial, public registries and notaries.
- Request for a certified copy of the file . Submit a communication of the
request addressed to the Registrar, specifying what is required (whether it is
only a few pages or if it is the entire page), the request is received, the file is
searched and it is photocopied, once the photocopy is ready, it is processed
of granting for the preparation of the respective order, as well as the signature
of the registrar.

12
ACTIVITY 3.- Foliation of the files : The numbering was carried out in the
right corner of each folio, it must be legible and without amendments, since
this certifies the consecutiveness of the procedures carried out by the user
(Art. 7 LRPyN), together with all the staff as suggested by Abg. Richard
Hurtado, Registrar, in order to take advantage of advancing this work and
thus provide better service to the user who requests the file to review it or to
request a copy of it. This activity was carried out at various times in different
weeks, due to the number of files due to lack of leaves. Among the filed files
are:
Nº 11927 FERRETERÍA EL PARAÍSO CA Increase in personal
signature capital; No. 11927 ALLSSO CA (Now) NIKETOWN, CA (Before)
Balance sheets, name change; Nº 11229 VELUZ CA- Independent auditor
report; -Nº 10595 Now ALLSO CA Formerly Niketown. Commissioner
acceptance. No. 445-10556 Representations Jesús Alberto Tamayo CA; Nº
445-37530 BELLES CHARM AND GLAMOR, CA Sale of shares of a
commercial company.
These files were filed after having ready the addition of documents, an
activity that is carried out daily after having gone through the previous steps
in terms of review, verifying that the documents to be granted meet the
mandatory requirements and do not lack legality, taking into account the
corresponding regulations that govern the registration activity in each of the
cases that are processed.
ACTIVITY 4.- The office assistants guided the intern on topics that
should be taken into account when informing the user :
- Personal signatures do not require publication, in case of sale, it must be
done for the value of the capital that is in the document and the document
where the sale refers is made, recording a copy of the identity card and, if
married, authorization of the spouse and Spouse's identity card.
- The only way to establish companies is that a partner is required, then if you
want to sell the company, the partners sell the shares and the list is made in
the points to be discussed in the Minutes of the Assembly and then the
document is presented and the following procedures are followed. steps (tariff
duties, adding documents and publication of file...)
- For the constitution of new companies there are new amounts according to
the purpose to which it is going to be dedicated.

13
- When there are problems in continuing with a company on the part of the
partners, the possible solution is for one of the two to sell or sell to a third
party. You can also declare it inactive if the company is closed or terminate
the company.
- For the sale of shares, the shareholders' book must be presented for
viewing and return.
- The administration prosecutor of the Táchira state Government went to the
Commercial Registry office and gathered everyone present to explain the
modality regarding the tax that corresponds to the state (agreed upon by
agreement with Governor Ronald Blanco La Cruz in his mandate ), the value
of the type of document to be constituted plus 34 Bolívars for each folio (each
sheet per side) Example: + Capital increase: 750 + c/folio 17 x 2 sides =34.
(Communication NºDAF-DRT-0130-2019. Art. 10 Tax Stamp Law).
ACTIVITY 5.- organization and adding documents to the different files:
To add a document to the file, the file number, the name of the company, the
name of the grantor, the date of the document must be verified because there
may be several and it must be take into account for the order and the
respective numbering, then the file is unstapled and the new document(s) are
added to the end of it and stapled again in such a way as to keep the file in
good condition. Finally, the pages of the aggregate are foliated. Some of the
added files: No. 445-51219- Certified copy of the file. No. 445-37530-
Certificate of incorporation of the company. No. 445-37435- Book sealing
order (art. 226 CC). Nº445-38713- Book sealing order (art. 226 CC) and
publication of minutes. (Art. 215 CC).Nº 445-38897- Constituting the personal
signature. Nº 25203 Constitution of Sequera accounting office: Document for
sale of shares and press publication. Nº 25508 Willy Jhon`s San Cristóbal
CA: Registration of Request for sealing of accounting books. (Art. 226
Commercial Code-CC) Modification of the company's purpose (art. 35
Organic Tax Code-COT); No. 445-37459 PLAVECOL CA Modification of the
commercial company document and modification of the second article of the
corporate statutes.
ACTIVITY 6.- Search for files in the archive requested by users to be
reviewed . To do this, the numbering of each file must be taken into account,
according to the changes that have been made in the Registry. The first ones
found in the back of the Headquarters are those from before 1976 when it
was called the Court, then they are located with similar numbering from May
1976 to December 1976 when they became the Third Commercial Registry,

14
then they are found from January 1977 to December 1995, in the archives in
front of the public there are the files from December 1995 to 2008 and begin
in 2008 with the new classification of the Registries from the assignment of
code 445 that corresponds to the Third Commercial Registry of the state of
Táchira and continue on the shelves according to the date that the different
companies are incorporated, whether personal firms or Public Limited
Companies. Among the requested files:
Nº 13738 Constitución Camelia CA Haberdashery- To check what is
missing and thus update the file. It was observed that it was missing: from
2013 to 2018, it was explained to him that he must do one exercise per year,
taking into account that the date of the economic report comes first, then the
date of the commissioner's report and finally the assembly minutes. You
should not hold all meetings dated on the same day and time as they are
returned for legal review.
ACTIVITY 7.- Legal review of documents : In this function the institutional
tutor Abg. Simón Hamdan, together with the reviewing lawyer Carmen
Melani, guided me regarding the parameters to take into account in the
review of personal signature documents such as the name or names of the
grantor, correct identity card, registration of tax information, which indicates
the address of the grantor, correct name of the company as it appears in the
name granted, object of the company that corresponds to what it is going to
do so that when expanding everything stated it is similar to what it intends to
market, the address of the company and finally the tagline of the declaration
under oath of the origin of the assets, the review was allowed to give the
following documents:
- Creations Bordalú, fp; Bakery and Pastry the great flavor, fp; Serví
express workshop Arévalo, fp; La Gran Bolívar Spare Parts, fp; Super
Liquors La 16, fp
Also, in the characteristics to take into account when reviewing documents to
establish anonymous companies, the tutor Abg. Reviewer Simón Hamdan
and Abg. Yorman Zambrano, reviewed documents and especially explained
the aspects to take into account:
-Follow the requirements regulations of the Manual that establishes the
unique and mandatory requirements for the processing of legal acts or
businesses in the main, commercial, public registries and notaries depending
on the procedure to be carried out (Art. 12 to 38)

15
-To establish the Joint Stock Company: There must be two or more people,
First the application for the Commercial name for which you must pay
2400.00 Bolívars for Customs Duties; present a copy of the Identity Card and
Tax Information Registry (RIF) of each of the partners that make up the
constitution. When obtaining the commercial name, you must present: the
PUB of the tax name with the respective receipts and payments of customs
duties and to the treasury, copy of the identity card and RIF of each of the
partners, Letter of acceptance from the commissioner, Identification card
identity and Card of the school to which you are affiliated (the commissioner
may be an accountant, administrator or economist other than the company's
accountant), depending on the form of the capital, Bank deposit, present
current account in the name of the company where indicated the amount, For
inventory, present invoices in the name of each partner according to the
capital that is going to be demonstrated, or merchandise invoices. Present
the document with its clauses according to the business organization.
-There are regulations for the constitution of some companies such as
Surveillance, Pharmacy, Clinics, Liquor Stores, among others, which after the
commercial name, present the document with the tariffs for review, then carry
the document where they request the respective permit to be able to
constitute and upon having the permission they return to register the
company.
- A consortium is a group of companies for a specific purpose, when the
objective ends, it is dissolved (ceases); You cannot change your address.
- When starting the review of a document of a procedure requested by an
already established company, you must take into account the presentation
document, the Name of the company, volume number and date, file number,
accompanied by the document of the minutes of constitution and other acts.
- All minutes must name partners, commissioners and guests if there are any,
as well as approval must be unanimous, Majority, all those present.
- Inactivity can be made in a single record for all the years that it has
remained inactive.
The financial statements must be presented only one per minute
- Regarding the sale of shares: the notaries are not authenticating shares,
therefore the sale is made through a meeting minutes and is recorded in the
shareholders' book (Ruling No. 807 of the Supreme Court of Justice -
Constitutional Chamber of July 8, 2014 and Art 201, ordinal 3 of the

16
Commercial Code) therefore when reviewing the document, the shareholders'
minutes must be reviewed plus the shareholders' book (where the sale must
be registered and published, as it is a commercial act is not authenticated by
the notary. In limited liability companies, authenticated sales are made and
the document is brought to add it to the file. It is important to check the marital
status of the spouses and that when selling the shares, the partners are
present when signing. They must also record Solvency of the Venezuelan
Institute of Social Security (IVSS), Form 99075 (SENIAT). The sale of shares
must match the information with the shareholders' book. They must first be
offered to the partners, if you do not buy, then to third parties who are not
shareholders but when you buy you become a shareholder.
- When reviewing a document due to a capital increase, it is necessary to
present the financial statements of intermediate dates, that is, before and
after the capital increase, a change in name and a capital increase cannot be
mixed. Keep in mind if you have already canceled the old capital; When
the capital has been paid in full, there is no problem. If the capital increase is
in cash, request a release letter from the bank; If it is for Accounts payable to
shareholders, present a copy of the analytical book.
- When a company is to be liquidated, the liquidator is only named in the
liquidation document, registered and published; Then, unlike a month, the
liquidation report itself is drawn up (Art.346 CC), no other procedure can be
carried out, then the liquidator's report is made with another record and it
must be dissolved and published.
- Care must be taken with the marital status of the partners when carrying out
procedures.
Activity 8.- User service (form review): Function assigned because the
person responsible for receiving documents was on vacation; Documents
were received to constitute personal Signatures, where it is checked that the
user meets the requirements:
1.- For constitution of personal signature :
a.- The application for the name of the company (Name Reservation),
receipts for the payment of customs duties (stamps), receipts for deposits in
the bank, treasury payment form, Single Banking Return (PUB), with its
respective copies. (Art. 26 and 28 of the Commercial Code (CC))
b.- The constitution of the company : The user of Payment receipts, bank
deposits, the incorporation document must be presented as requirements.

17
Visa by a lawyer of personal preference (articles 17 et seq. of the CC, The
PUB (Resolution 095, Art. 2).
Note: The procedure number and the expiration date of the procedure must
be taken into account to avoid loss of payments.
c.- Review : The documents are passed to the reviewing lawyer taking into
account the order of entry to equate the work of all the reviewing lawyers
(Five) who within a period of one or two days respond to the corrections of
the document. document. The document returns to the user's attention, if it
has corrections it is delivered again to the user so that they can make the
corrections and it is presented again to the reviewing lawyer for approval and
thus give continuity to the process. If there are no corrections, the fiscal
stamp (corresponding to the state tax) is attached to the incorporation
document, the seal is stamped and given to the user who must make two
copies of it, as well as to the PUB and the stamp deposits. prosecutors
By meeting all the requirements of form and substance required by the
Law (art. 8 Decree with value and Rank of the Registry and Notary Law) a
date and time is assigned for the grantor's signature.
Note: In this department, the document and the requirements are received
and it goes to legal review or to the archive, as the case may be, when it
returns if it has corrections it is filed in the Review drawer, when the user
returns it is delivered if it has corrections it returns and again to the legal
department, if it already has approval, a signature date is assigned and the
file goes to release and then to the approval drawer so that it is within reach
of the granting department).
2.- For the Constitution of a Public Company:
a.- The application for the name of the company : Identity Card (Name
Reservation), receipts for payment of customs duties (stamps), receipts for
deposits in the bank, treasury payment form, Single Banking Return (PUB). ),
with their respective copies. (Art. 26 Commercial Code)
b.- The constitution of the company : The user must present as requirements:
Copy of the identity card and copy of the Tax Information Registry (RIF) of
each partner, payment receipts, bank deposits, corresponding to the payment
of fees and registration rights, the PUB., The incorporation certificate of the
Company endorsed by a lawyer of the Company's preference, letter of
acceptance from the commissioner, copy of Identity Card and Card or proof
of registration, (It may be a Document that proves the contribution of the
share capital ( 1.- If in Cash : -Bank deposit in the name of the commercial
company. -Bank opening letter 2.- In case of movable and/or real estate
assets : -Inventory of the assets and audit report on the ownership and

18
existence of the assets, issued by a public accountant, endorsed and
presented on paper of security. -Copy of the ownership title of the goods. 3.-
If it is Merchandise , invoice for the merchandise with seal of the issuing
company).
Note: The procedure number and the expiration date of the procedure must
be taken into account to avoid loss of payments, since the company's tariffs
are higher in cost.
By meeting all the formal requirements required by Law (art. 8 Decree
with value and Rank of Law of Registries and of the Notary), are received and
passed to the legal review department, where the reviewing lawyer makes the
pertinent corrections taking into account the requirements presented and the
wording of the constitutive document, if corrections are presented It is
returned to the user after five days to correct and resubmit. Likewise, if any
detail is missing in the other formal requirements, if there are no corrections
and those found in the review have already been submitted, the stamp of the
municipal tax and you are told that you must make two copies of the
document, one copy to the PUB and two copies to the tariff deposits. Upon
compliance with all the formal and substantive requirements, a date is
assigned for the granting signature.
The liquidation and modification of a personal signature related to a
change of address within the state was also received with the same
requirements as for the constitution and the file is searched in the file for the
respective review and addition.
The files that are searched in the archive are for the respective legal
review in order to verify its updating and if it corresponds to the established
company, when the document is passed for signature, the file is returned to
the archive again, for the addition of the document after granting.
For new acquisition of Venezuelan nationality, in addition to the
mandatory requirements, the following requirements were presented: Copy of
the identity card of the presenter and the merchant. If you are a foreigner,
copy of the Passport with the respective TR-N Visa (business transient), Copy
of the Tax Information Registry (RIF) of the merchant. AND Certified copy of
the official gazette where nationality was granted, and follow the same
procedure.
1.- Certificate for the sale of shares : The same procedure is followed of going
through the cash register first and canceling the tariff duties corresponding to
the PUB, the duties to the treasury, Customs duties to the in addition to the
mandatory requirements, Copy of the current identity card of the shareholders
and the buyer. If you are a foreigner, copy of your Passport with the

19
respective TR-N (business transient), TR-I (investor transient) Visa. TR-E
(transient businessman), Copy of the Tax Information Registry (RIF) of the
Commercial Company, Social Security Solvency or Certificate of Non-
Affiliates, Mandatory presentation of the seller and buyer for signature, or
failing that, presentation of the original of the shareholders' book of the
commercial company, Authorization issued by the competent body, as the
case may be. (Resolution 019), with the complete requirements, the
document is received and sent to the archive for the search of the file, then it
is passed to Legal review for the respective corrections or suggestions, at the
end of the review process the state tax stamp is placed, a copy of the
document is made; PUB and Deposit Receipts and a date is assigned for the
grantor's signature.
Others: receipt of minutes for capital increase, this type of minutes
must go only with the capital increase, no other procedure or modification can
be carried out together (SAREN system internal rules), updated requirements
must be presented (Financial statement of intermediate dates , endorsed by a
public accountant, before and after the increase, Commissioner's report,
Document proving the contribution of the capital increase. and the minutes of
the Shareholders' Meeting); If the increase is made due to monetary
correction (asset update at the end of the year), the following must be
submitted: Financial statements in VEN NIF formats (Generally Accepted
Accounting Principles in Venezuela) at the end of the previous year,
accompanied by the public accountant's audit report duly approved, Financial
Statement of intermediate dates approved, before and after the increase, if
the increase is carried out by capitalization of shareholders' debts, the
certification of the shareholder's account payable must be presented, through
an audit report; is received, it goes to the archive to search for the file, then to
legal review and the same procedure follows for the other procedures.
Other types of Assembly minutes that were made upon receipt of
documents by the user service department: Change of address, change of
name, branch opening; For these procedures, they were requested:
Payments to the treasury, PUB, taxes, accountant's report, commissioner's
report and the minutes of the assembly. The requirements are received and
go to file for the file search and then it goes to legal review.
When receiving procedures for the presentation of financial
statements, change of commissioner, it is suggested to users that the
financial report should be carried out by date first, then the report on the
commissioner's minutes and finally the minutes of the assembly; If you have
several unfinished business, be careful not to take the minutes on the same

20
date and time; both the meeting minutes and the financial statement and the
commissioner's report must have a different date.
Information was given on the different amounts that apply for the
constitution of personal signatures and the constitution of companies (Circular
SAREN-DG-CJ-0230-Nº 144 of 11/16/2016)
Note: In this procedure, a list must be kept in specific books of: 1) entry of
constituents (The document is entered for the first time), 2) returns (the
document presents corrections and must be reviewed again), 3) File (the
document belongs to a constitution and makes some modification or, failing
that, presents a complementary document or act, which must be added to the
file, the document is sent to the archive to be searched and then the file
manager passes it to the reviewing lawyer or the respective reviewing
attorney), 4) Delivery of Documents (The grantor receives the final
document).

Activity 9.- Legal Review of documents : In the Legal Review department,

a thorough review of all types of documents that enter it is carried out.

a.- Constitution of a personal signature : It is carried out taking into account

that the parameters of the document are adequately followed, the personal
data of the grantors are correct, the name of the company matches the name
of the application for the denomination granted, the address must be clear
and precise, the main object must be legal, possible and concrete, be related
in its entirety, the current capital is 68,400,000.00 Bs and carry the SAREN
tag of Declaration under oath of origin of the capital, Activity likewise , and be
careful when transcribing that the words are not joined with a double
meaning, among others.

Among the personal signatures reviewed are: La mano de Dios, fp;

Investments and Bodegón, FP; Bakery and Pastry The great flavor fp; La
Gran Bolívar Spare Parts, fp; Servi express workshop Arévalo, fp

b.- Constitution of a Joint Stock Company: The review of the constitutive

document of the Joint Stock Company begins with the presentation of a
document addressed to the Third Commercial Registrar of the state of
Táchira, mentioning the annexes presented and the procedure carried out,
verify with annexes presented . Contain two or more partners, the company
name must match the name reservation. To do this, a search for the
commercial name must be carried out in advance, in which process the
following must be recorded: -Legible and current identity card. -Commercial

21
name to request. Copy of the identity card and Tax Information Registry (RIF)
of the shareholders. If you are a foreigner, copy your Passport with the
respective Visa TR-N (business transient), TR-t (investor transient), TR-E
(business transient). Acceptance letter on plain paper from the commissioner.
Copy of the commissioner's identity card. Copy of the commissioner's
registration certificate. Document that certifies the contribution of the share
capital: 1.- If it is in Cash: -Bank deposit in the name of the commercial
company. -Bank opening letter 2.- In case of movable and/or real estate
assets: -Inventory of the assets and audit report on the ownership and
existence of the assets, issued by a public accountant, endorsed and
presented on paper of security. -Copy of the ownership title of the goods,
everything must match the data listed in the document.

Each clause is reviewed taking into account that the regulations are
based on the legal registration basis, that the data of the shareholders
correspond, the capital must be divided between XX shares to obtain the
nominal value that will give equal rights to the shareholders. shareholders
then that nominal value and multiplied by the number of shares according to
the contribution of each shareholder is what is called shareholding, it must
have the tag (art. 17 resolution 150). That the appointment of the
commissioner was before preparing the financial report, the appointment of
the commissioner and the presentation of the commissioner's report and the
minutes where the commissioner is appointed should not be in the same
minutes, because the assembly must first be held to appoint the
commissioner and that he accepts the position, in another assembly minute if
the financial statement and the commissioner's report can be presented with
the assembly minutes for approval or disapproval.

Among the observations found in the reviews, some can be named :

File 58242.- Refri Repuestos Táriba CA .: Increase in capital of a Mercantile

company. This record has already been reviewed previously, recording the
corrections and complying with them.
File 39644.- Jaiguer CA Distributor: Resolution taken by the Extraordinary
Assembly of shareholders of the company (05/03/2014), Record Letter of
inactivity of the Company (01/01/2015 to 12/31/2017), Certified copy Marital
liquidation, Shareholders' book for viewing and return; Observations made :
And the financial statement for the years 2009 to 2012? What happened if it
was inactive. Approve the inactivity, Record a letter of inactivity for that period
or financial statements, Record payment of form 99075 (SENIAT) on the

22
transfer of the shares (Art. 51 LISSDyRC), Solvency of the Venezuelan Social
Security Institute (Current), Power mentioned in page five (05) of the
shareholders' book (Must be subscribed in advance to the Commercial
Registry, Publication of the minutes registered on 07/17/ 2009 No. 15 Volume
13-A, Verify Folio five (05) of the Shareholders' Book, The Liquidation
presents an error in the No. of Shares that were awarded to the citizen
Blanca, Verify the duration of the positions of the Board of Directors and
Commissioner, whether a new commissioner is appointed or rectified, must
include a letter of acceptance from the Commissioner (Mention as annex).
File 445-6685.- Rommy studios CA: This file was provided to review it and
give some guidelines: It was observed that in the same record the following
procedures were carried out: 1.- Expansion of the object and consequently
modification of the second clause of the record constitutive of the company
2.- Re-election of the Board of Directors for a new period. 3.- Ratification of
the position of commissioner. 4.- Approval of the comparative financial years
2012-2013-2014-2015 and 2016. 5.- Opening of the company's Branch and
consequently the modification of the first clause. Regarding the previous
particular, the observation was made that now only one financial year is
allowed per minute; Regarding the opening of a Branch, this can be done
even if the branch is in another state, it is up to the user if they want to insert
a certified copy in the other state or change the headquarters. The
functionality of the Commercial Registry continues, you only have to notify
SENIAT of the opening of the branch.
File 445-49935.- Ferroagro Moncada C. A.: 1st Review: Delete “from the
Judicial district”, To record “Extraordinary minutes of shareholders with the
following points to be discussed: First point. Approval of the economic
inactivity of the Company. Second point. Sale of shares and modification of
clause six, prior to compliance with the corresponding legal requirements,
their insertion, registration and publication are ordered. All for subsequent
legal purposes. In San Cristóbal as of the date of its respective note.
Observations : 1-Mention the annexes, the publication, others,… 2-In the
Assembly minutes the name of the day (each point) must be mentioned and
after approval proceed to develop each one. 3-In the first point: Approval of
inactivity of the Company (in development) mention period of inactivity from
08/28/2012 to 12/31/2017 (mention that a letter of inactivity addressed to
SENIAT is recorded). In the second point: Sale of shares and modification of
the sixth clause. 4-Transcribe note of sworn declaration of funds at the end of
the minutes. (See scanner), 5-Consign and mention as annexes:

23
Shareholders' book (Make transfer) Art. 296 CC, IVSS Solvency (Current)
and Form 99075 (SENIAT) Tax on the sale of shares.
Documents presented from the files were corrected: No. 69840.-
Construcciones Elvira CA (CONELCA). Nº 445-9426.- AGRICULTURAL
SUPPLIES (SACA) CA. No .: 445-46453 Ferroagro Anabeiba CA No.:
39297.- Agropecuaria El Olimpo CA- No. 17173.- Industrias Carrillo CA.
Other notable observations in different Public Company files that should be
taken into account when reviewing:
Indicate the file number.
Lack of minutes, Mention as annex minutes, publications, financial years,
acceptance letter from the commissioner. Financial statements of
intermediate years pending approval, Verification of shareholders' book folios
(date, payment, outstanding balance), The financial statement of intermediate
dates must be dated before and dated after the holding of the Assembly, The
seals of the company that issues the invoice, Duration period and expiration
of the board of directors, date of holding meetings (two (2) meetings of the
same company cannot be held on the same day and at the same time), See
date of the minutes above and below, also economic reports, balance sheets,
auditors' reports, Review all documents that agree with date, wording, No.,
Development of revaluation points, if the nominal value of the shares
increases, the No. of shares decreases , mention how much the share capital
corresponds to each partner, Through accounts payable, indicate payment
method, Is the person presenting the minutes a director? Legal representative
of the company there is no such figure. Modification of the clause in the
bylaws according to the modification made, The shareholders' book must be
written in ink, Attach to the financial statement reports under VEN-NIF
Standards, The liquidator's data is not read, Document performance in the
collection of the SAREN (dissolution or liquidation), The visa of the lawyer,
the signature that matches the documents endorsed by the same or the same
lawyer, Adjustment to the company's share capital and the nominal value of
each share to adjust it to the new cone monetary, How do you pay the capital,
what you owe, verify the clause…partially paid with cash…,All pages must be
signed by the lawyer,
Other revised Public Company constitutions : Soberana de Corretajes, CA;
Super Liquors La 16, CA; Bakery and Pastry Shop La Gran Avenida, CA;
Cosmos Supermarket, CA; among others.
Powers of attorney for natural persons: When the powers of attorney are
presented to be able to register it and take the place of the grantor at the time

24
 of carrying out any procedure or signing for the company on behalf of the
User, be it sale of shares, change of address, any action carried out since
serves as owner. You must present the power of attorney to register it : To
process a registration and revocation of power, in addition to the mandatory
requirements (PUB, Registration Rights, CI, RIF), you must present the
following requirements: 1) Copy of the identity card of the presenter. 2) Power
of attorney instrument if you are going to register it or Revocation of power, if
it is to revoke it. And the procedure is followed the same as for all procedures.
- Separation of bodies and assets of Himara Moncada Pérez File 1704:
Requirements (art.29 of Resolution No. 019)

ACTIVITY 9.- Added to the files, Folio, information to the user : giving
continuity to the learning in the registration activity. The process of the files to
be organized was explained: Digitization, processing and notes are placed, to
organize them and deliver the document to the user and archive.
Personal signatures are organized as follows to be archived :
1-Cover. 2- Location data page in the file. 3- PUB Denomination (Original)-
Starts the foliate, 4- PUB Constitution (Original). 5- PUB Naming request
(Copy). 6- Receipt of incorporation – Registration rights. 7- Receipt of
constitution – Treasury Rights. 8- Receipt of commercial name complement –
Registration right. 9- Complementary receipt of commercial name. 10-
Treasury right, if the time to complete the process expires, you must cancel
the expired rights again. 11- Application for commercial name – Result. 12 -
Reservation of commercial name with deadline for the presentation of the
document. 13- Settlement form for registration rights (Táchira state tax stamp
law. 14- Settlement form for state registration rights. 15- Document endorsed
by the lawyer and signed by the Registrar. 16- Auto signed by the registrar.
17- If a permit is required according to the purpose, it must be processed
before the competent body and added to the file.
The anonymous companies are organized as follows to be archived :
1-Cover. 2- Location data page in the file. 3- PUB Constitution (Original) -
Begins the foliation. 4- PUB Denomination (Original), 5- PUB Naming request
(Copy). 6- Receipt of constitution – Registration rights (Art. 28-Anticipation,
Art 85 # 1, 6, 11, 14 Tax Stamp Law). 7- Receipt of constitution – Treasury
Rights (Art. 91 # 3.9 LRPyN), 8- I receive a naming request. 9- Calculation of
the Tax (Art 91 LRPyN) with proof of deposit in a Current Account.-
Denomination. 10- Calculation of the tax (Art. 91 LRPyN)- Copy. 11-

25
Calculation of the tax (Art 91 LRPyN) - with receipt from the Bank -
Constitution, 12- Acceptance of the commissioner. 13-Report from the
independent auditor (Addressed to the company's shareholders (Responsible
for preparing and presenting the inventory, presented by the company's
public accountant), 14- Search result for the company name. 15- Receipt of
Application for commercial name of registration rights (Art 85 # 13 LRPyN).
16- Request as president to present the documents: Constitutive document,
INVENTORY, opening balance sheet and invoices for viewing, comparison
and return, letter of acceptance from the commissioner for establishing the
law and certified copies. 17- Order of compliance with the requirements. 18-
Document endorsed by the lawyer, reviewed Approved by the reviewing
lawyer. 19- Financial compilation report, 20- Copy of the Commissioner's
identity card and school card. 21- Copy of invoices that support the capital.
Activity 10.- General File Organization : Considering that at times files due
to adverse situations are lost, work was carried out in the file organizing the
files in each corresponding space, and checking that the file number was in
the correct location, since that due to the large amount of work that reaches
the registry, the personnel working does not reach the mediate organization
of the files when the information is added, just as the documents to be added
are accumulated.
The activity began in conjunction with the TSU Archive Chief María
Rivas, who explained the way in which the archive is organized and the way
in which the files must be run to be able to insert in the corresponding place
those that are not yet archived and in this way they are reviewed and
removed once and for all. the files that by mistake have been located,
causing them to be lost.
Activity 11.- Registry training activities: Attendance at the induction
workshop at the Legal Studies Center of the Táchira State Bar Association.
-Criminal Procedural Law Conference.-Lawyer Henry Flores Alvarado-
President of the Bar Association.
-Criminal Law Conference.- Abg. Daniel Gerardo Pérez Avendaño. Secretary
of the Bar Association.
-Commercial Law Conference.- Abg. Franklin José Jairran Mora. Registry
Registrar First Mercantile of the state of Táchira and Treasurer of the Bar
Association.

26
-Conference on Procedures for Procedures in the different Commercial
Registries of the state of Táchira.- Abg. Iria Marín.- Lawyer Reviewer of the
First Commercial Registry of the state of Táchira and with Notarial and
Registry experience.
- Conference on conflict resolution at the strategy level. Abg. Jorge Treda.
Vice President of the Bar Association.
Strengths and weaknesses found during the internship
Strengths:
- Labor relations are harmonious, they help each other. Kind treatment and
care for others prevail.
- High level of dedication, quality of service and work environment
- Operability, responsibility, commitment
- Assertive communication, empathy.
- Excellent staff for teamwork.
- Fluency in teaching towards the learning process
- Opening to change
- Very good attention to the intern and the user
Weaknesses: They can be transformed into strengths
- Lack of organization in the file due to lack of human resources
- People tend to postpone some steps of the process (Adding and
archiving), given the large amount of work under pressure they face.
- Filtration in the aggregate and archive area
- Server breakdowns. IT equipment in maintenance.

27
 CONCLUSIONS
After completing the period established as a work practice (internship),
and depending on the different activities developed; With theoretical
knowledge and implementation under the tutelage of the reviewing lawyer
and the collaboration of the other reviewing lawyers, the following conclusions
are reached:
 The Third Commercial Registry is legally based on the Laws, Codes,
Decrees with rank, value and force of law and Manuals issued by the
SAREN, where all the procedures that are managed there are based, in
order to comply with the proposed objectives. in order to provide quality
care to the user.
 Without a doubt, the appropriate behavior of the law can be appreciated in
relation to company registration procedures and a variety of related
procedures such as Commercial Registry.
 In the different demonstrations, whether complaints, complaints,
suggestions, among others, it was evident that the Management led by
Abg. Richard Hurtado manages alternative solutions to problems that,
although it is true that they are present every day, such as the functioning
of the Server and the information and communication teams, it is also true
that by using self-management, they are being attacked, successfully in
some cases and with some weaknesses in others such as the case of
filtration.
 There is a communion between the different entities that make up the
SAREN structure in order to achieve management with achievements that
permanently transcend citizen participation and joint support for the

28
 different activities that are programmed within the Municipality in the
conglomerate.
 There is participation and connection in the training continuity to personnel
who carry out internships and new entrants through the Bar Association,
with the implementation of educational workshops in the different areas of
legislation.

RECOMMENDATIONS

Having concluded the Internship cycle, it is prudent and appropriate to

send recommendations that could be taken into account for future actions
during their development:
- That students have orientation prior to the internship process
regarding academic requirements, a timely guide that leads participants to an
action that is in line with what is expected by the Academy, in case of
presentation of reports, which each student accepts. to what it considers and
understands either from previous practices, from individual advice or from
self-learning and in some cases it may differ from the Academy's correction
pattern.
- It is very important that there is Feedback between the
institution that is open to receiving interns and the Academy, since in no case
is there any communication, it is only a notification/acceptance letter at the
request of the intern and it would be interesting that there is knowledge about
their performance, which with an expository in-person evaluation does not
reveal what they really executed and in many cases the final result could be
the least fair.

29
 References

National Assembly of the Bolivarian Republic of Venezuela. Partial reform law

of decree no. 363 with the force and rank of tax stamp law. Official
Gazette No. 38,958 of June 23, 2008
National Assembly of the Bolivarian Republic of Venezuela. Tax Stamp Law.
Official Gazette No. 5,416 dated December 22, 1999.
National Assembly of the Bolivarian Republic of Venezuela. Organic Law of
Administrative Procedures. Published in Official Gazette No. 2,818
Extraordinary of July 1, 1981.
National Assembly of the Bolivarian Republic of Venezuela. Constitution of
the Bolivarian Republic of Venezuela. Published in the Official Gazette
of Thursday, December 30, 1999, No. 36,860.
Congress of the Bolivarian Republic of Venezuela (2007). Law of income tax.
Official Gazette No. 38,628 dated February 16, 2007.
Congress of the Republic of Venezuela (1955) Commercial Code. Gazette
No. 475 Extraordinary of December 21, 1955.
Congress of the Republic of Venezuela (2001). Organic Tax Code. Official
Gazette 37,305 dated October 17, 2001.
Legislative Council. Comptroller's Law of the state of Táchira. Official gazette
of the Táchira State. CV YEAR - San Cristóbal, June 6! 2006 -
Extraordinary Number 1760.

30
Minister of Popular Power for Interior Relations, Justice and Peace (2011)
Resolution 150. Official Gazette No. 39697 of June 16, 2011.
Minister of Popular Power for Interior Relations, Justice and Peace (2014)
Resolution 019. Manual that establishes the unique and mandatory
requirements for the processing of legal acts or businesses in the
main, commercial, public registries and notaries Official Gazette No.
40332 of January 13, 2014.
Presidency of the Bolivarian Republic of Venezuela. (2014). Decree with
rank, value and force of organic law of the public administration.
Extraordinary Official Gazette: 6,147 dated November 17, 2014
Presidency of the Bolivarian Republic of Venezuela. Decree with rank, value
and force of law that partially reforms the tax stamp law. Official
Gazette No. 6,150 Extraordinary of November 18, 2014.
Presidency of the Bolivarian Republic of Venezuela. Law of Public Registry
and Notaries. Official Gazette N°37,333 of November 27, 2001
Presidency of the Republic. (1999). Inheritance tax law, Donations and other
related branches. Extraordinary Official Gazette No. 5391 dated
10/22/1999.
Presidency of the Republic. (2011). Decree with Rank, Value and Force of
Law of Registries and of the Notary. Extraordinary Official Gazette No.
6,156 dated 11/19/2014.
Presidency of the Republic. (2014).Decree with Rank, Value and Force of
Law that Partially Reforms the Tax Stamp Law. Official Gazette No.
6,150 Extraordinary, dated November 18, 2014. Partial reform to article
7 of the Tax Stamp Law.
Administrative Ruling SNAT/2009/0095 (2009) Regulates Compliance with
Information and Information Duties Regarding Income Tax
Withholdings. Official Gazette No. 39269 dated September 22, 2009.
Autonomous Service of Registries and Notaries - (2018) Instructions to
regulate the issuance of the Single Banking Return (PUB) of the
Autonomous Service of Registries and Notaries (SAREN). Official
Gazette 41388 of 05/02/2018.

31
 ANNEXES

CONCLUSIONS

Carrying out this first month of internship has satisfactorily contributed

to obtaining knowledge about the procedures necessary to carry out the
activities that are described in the schedule of activities carried out.
These internships have become a fundamental tool for better
development in the workplace, development that translates into efficiency,
effectiveness and quality of the work that is provided or carried out in each of

32
the activities carried out in the Third Commercial Registry of the state of
Táchira. .

33