Page:Constitution of the Bolivarian republic of Venezuela.djvu/52

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(12) The creation, organization, collection, administration and control of taxes on income, inheritances, donations and other related areas, capital, production, value added, hydrocarbons and mines; duties on the importing and exporting of products and services; taxes on the consumption of liquor, alcohol and other products containing alcohol, cigarettes and other tobacco products; and any other taxes, assessments and revenues not expressly assigned by this Constitution and the law to the States and Municipalities.
(13) Legislation to guarantee the coordination and harmony of the various different taxing powers and define principles, parameters and limitations, especially for purposes of determining the tax rates and aliquot parts for state and municipal taxes, and to create specific funds that ensure inter territorial solidarity.
(14) The creation and organization of land taxes or taxes on rural properties and on real estate transactions, the collection and oversight of which is the responsibility of the Municipalities, in accordance with this Constitution.
(15) The governance of foreign trade and the organization and governance of customs.
(16) The governance and management of mines and hydrocarbons, the governance of vacant lands and the conservation, development and exploitation of forests, soil, water and other elements of the country's natural wealth.
The National Executive shall not grant mining concessions for an indefinite period. The law shall establish an economic system of special financial assignments for the benefit of States within whose territory the assets mentioned in this section are located, without prejudice to the possibility of also establishing special appropriations for the benefit of other States.
(17) The system of legal weights and measures and quality control.
(18) National censuses and statistics.