José Rafael Márquez

T: (+58) 212 267 00 11
Edificio Bancaracas, 8th floor,
Plaza la Castellana, 1060

José Rafael Márquez

Partner | ONTIER VENEZUELA · Caracas

Education: Harvard University, International Tax Program (1972). Universidad de Los Andes, Lawyer (1967).

Experience: José Rafael Márquez joined BNMO in 2022 as partner of our tax team. He was a founding partner of the firm José Andrés Octavio & Asociados and thereafter partner of the law firm Márquez González & Octavio, whose partners also joined BNM ONTIER.

Jose Rafael Marquez has been tax auditor, tax officer, taxes inspector, Income Tax General Administrator, Internal Revenue Director, General Administrator of Free Trade Zones and Free Ports (1968-1975), and General Director of the Venezuelan Internal Revenue Office (1975-1979). He has been counselor of the Inter-American Center of Tax Administrations (1976-1977), President of the Center of Tax Administrators, member of the Venezuelan Taxation Reform Commission (1997) and founding member of the Venezuelan Tax Law Association.

He has represented domestic and foreign companies in administrative and judicial proceedings commenced by tax audits relating to taxes, interest, fines, and other amounts owed for income tax, value added tax, customs duties, inheritance taxes, and taxes payable to states, municipalities, and de-centralized public entities.

He has also represented companies in appeals and other proceedings conducted at competent jurisdictional entities and bodies, and procedures carried out before the Political Administrative and Constitutional chambers of the Supreme Tribunal of Justice.

Memberships: Venezuelan Tax Law Association (AVDT). Bar Association of the Capital District.

Languages: Spanish and English.