Schedule of Non-special Taxpayers - Activities of Games of Chance 2018
Administrative Ruling No. SNAT/2017/0054 of October 19, 2017, issued by the Superintendent of the National Integrated Service of Customs and Tax Administration (Servicio Nacional Integrado de Administración Aduanera y Tributaria – “SENIAT”), was published in Official Gazette No. 41.287 of November 27, 2017 (the “Ruling”). The Ruling established the Schedule of Taxpayers not Categorized as Special Taxpayers for activities of games of chance to be complied with in year 2018.
The declarations of the Tax on Activities of Games of Chance must be filed through the SENIAT’s web site, as per the last digit of the Fiscal Information Registry number (RIF), on the due dates of the 2018 schedule published in the Ruling. After the declaration is filed, payment may be electronically made through the web site of the Public Banking sector or “Forma 99022” generated by the system may be printed for purposes of its filing and payment at the National Fund Recipient Offices (Oficinas Receptoras de Fondos Nacionales).
If any of the scheduled dates falls on a day declared as holiday by the National, State, or Municipal Executive, the declaration and/or relevant payment must be made on the immediately following business day.
The taxpayers not registered at the SENIAT’s web site must register at the same, at the Taxpayer Assistance Divisions of the Regional Managements of Internal Taxes of their fiscal domiciles, in order for the relevant password to be assigned to them.
The Administrative Ruling became effective upon publication in the Official Gazette of the Bolivarian Republic of Venezuela.
In order to access the Ruling, please click here.
“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.”