quarter. Exemptions, exonerations, and stimuli Article 57 specifies that income tax-payers who make investments or donations to Venezuelan production or co-production film projects authorized by the CNAC may include as an expense (in the determination of the corresponding income tax to the taxable period in which the investment or donation is made and regardless of its income producing activity) the total of the real value invested or donated. The regulation of the law will establish the conditions, terms, and requirements to grant this tax benefit. In no case will it be granted to advertising or propaganda cinema. Articles 58 and 60 explain that during the first five years counted, the legal entities that produce, distribute, and exhibit national cinematographic works of a non-advertising or propaganda nature, are exempt from the payment of income tax for the income and net benefits obtained from said activities. Film exhibitors may reduce by up to twenty-five percent (25%) of the special contribution they pay, as directly beneficial to the exhibition activity, when they exhibit Venezuelan cinematographic works (certified as such by the CNAC) beyond the screen quota indicated in article 30. Infractions and sanctions According to Article 63, the sanctions established in this law must be applied by the CNAC, for the purpose of establishing penalties for tax or administrative faults (as set out in the Organic Tax Code and in the Organic Law of Administrative Procedures), as soon as they are applicable. Article 68. The CNAC, may order the stoppage of any cinematographic work of foreign production that does not have permission, without prejudice, and impose a fine of fifty tax units (50 U.T.). Article 69. The CNAC, at the request of an interested party or ex officio, may, through a reasonable administrative act, order preventive retention of support or any nature containing cinematographic works that have not complied with the provisions of this law. For this it can request the aid of the public force. Procedure and arbitration Article 71. The sanctioning administrative procedures initiated by the CNAC are governed by the principles of speed, efficiency, economy and immediacy. The procedures will be initiated by complaint of an interested party or ex officio. The legal consultancy of the CNAC will open the procedure itself, following the rules established in the Law of Administrative Procedures. Then, on the same day, the citation of the accused will be ordered, as appropriate, so that on