Since its promulgation in 1999, the Value Added Tax Law (IVA) has been the object of several partial reforms. The most important reform was carried out in August 2002, when significant changes were included in the base of contributors. It states that any natural person, who performs any of the activities categorized like taxable facts in the law, is considered to be a contributor under the Value Added Tax Law. This applies to the formal and ordinary categories. In this sense, it is important and necessary to analyze the different reforms that have been recently established in relation to this tax. Such study allows establishing under which conditions natural people are considered to be contributors, as well as their corresponding mandatory legal duties. This work presents a hermeneutic essay that specifies the different Value Added Tax Law reforms; modifications that have lead, among other changes, the extension of the contributor universe. Likewise, it is indicated the tributary obligations to be complied by natural people, and associated sanctions in the case of failure to comply.