Electronic Domicile for Fiscal Purposes – SENIAT
By reason of the entry into force of the Amendment to the Organic Tax Code, published in Official Gazette No. 6,152 Extraordinary of November 18, 2014, which prescribed in article 34 that: “The Tax Administration may establish a mandatory electronic fiscal domicile for the notification of communications or administrative acts to be given by it to the taxpayers …” and given that, in practice, notifications and communications are already being given by electronic mail, such as certificates for collection (actas de cobro), communications of methods and periods of time for payment as special taxpayer, among others, we make the following recommendations:
1- To be alert to any communication or notification that may be received by you from the Tax Administration via electronic mail.
2- To check on SENIAT’s web page (by entering your password and user) the electronic mail indicated by the taxpayer in said web site, so that each taxpayer may precisely determine if the electronic mail provided is the correct one (since, in principle, this electronic mail will be the one used by SENIAT for any communication and/or notification). Should such electronic mail not be the appropriate mail, to proceed to change it and indicate the correct one for such purposes.
3- However, if the taxpayer’s electronic mail indicated in the web page is associated with this law firm, with the domain “traviesoevans.com”, we request to be immediately informed, so that we can control the receipt of any communication and/or notification from SENIAT via e-mail. In any case, the taxpayer may change said electronic mail by indicating a new one of its domain, in order to prevent any type of incident and/or consequences that may result from the use of these means for any notification and communication from the Tax Administration.
“NOTE: THIS INFORMATION SHOULD NOT BE CONSTRUED AS LEGAL ADVICE ON ANY SPECIFIC MATTER AND ITS CONTENT ARE INTENDED AS A MANAGEMENT ALERT AS TO CURRENT DEVELOPMENTS IN VENEZUELA, ANY SPECIFIC LEGAL QUESTIONS REGARDING THE POSSIBLE APPLICATION OF NEW OR PROPOSED LEGISLATION TO PARTICULAR SITUATIONS SHOULD BE ADDRESSED TO TRAVIESO EVANS ARRIA RENGEL & PAZ.”