This work is located within the Documentary type of research, supported by a bibliographic design, the main objective was to examine the fiscal effects in compliance with article 27 of the reform of the organic law of science, technology and innovation on national taxpayers. In this research, the techniques and instruments of documentary studies were used: observation, documentation, analytical summary, critical analysis, considering that the collected data were interpreted through a thematic content analysis. The results achieved allowed us to reach the conclusion that regarding the feasibility criteria of the activities to be considered as admissible, it follows that they should be oriented towards the promotion, generation of knowledge and technologies within the hierarchy of the areas published by the Ministry of the Popular Power for Science, Technology and intermediate industries. Also with the reform of LOCTI 2010 it is verified that it is binding that in compliance with article 27 the taxpayer has a fiscal effect on the payment of the contribution to FONACIT and that the cash flow of the company is affected compared to what was coming driving since 2005.