Incorporation of notices of demand for payment into the IVSS’s web site
Administrative Ruling No. 002 of April 3, 2017, issued by the Venezuelan Institute of Social Security (Instituto Venezolano de los Seguros Sociales – IVSS), was published in Official Gazette No. 41.159 of May 26, 2017. Said Ruling incorporates the notices prescribed in order to carry out the Demand for Payment Proceeding established in the Organic Tax Code (OTC) into the payment orders published through the web site www.ivss.gob.ve.
The Administrative Ruling establishes the following:
The incorporation of the notices of demand for payment on account of contributions, fines, and/or surchages into the payment orders published in the IVSS’s web page. Said orders will be available to the employers according to Ruling No. 002 of June 1, 2011, published in Official Gazette No. 39.698 of June 17, 2011.
The IVSS will demand payment of the amounts owed by the employers on account of contributions, fines, and interest, including the 10% surcharge on the amounts owed, according to articles 221 and 290 of the OTC.
The demand for payment will contain the identification of the debtor or of the jointly and severally liable party; the amount of the taxes, fines, interest, or surcharges and the acts containing the same, if such were the case; the warning about the commencement of the compulsory collection proceeding (cobro ejecutivo) if full payment of the debt is not made in a period of 5 business days as from the notification of the same, and the autograph or electronic signature or any other means of authentication of the authorized officer. Said demand for payment will also comply with the OTC rules on notifications. In this connection, the employers and/or jointly and severally liable parties will be deemed to be duly notified upon publication of the Administrative Ruling.
The notices of demand for payment will constitute enforceable titles in order to act against the property and rights of the debtor or jointly and severally liable party.
The Administrative Ruling became effective upon publication in the Official Gazette of the Bolivarian Republic of Venezuela.
In order to access the Administrative Ruling, please click here.