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Schedule of Special Taxpayers and Withholding Agents for 2018

Administrative Ruling No.  SNAT/2017/0053 of October 19, 2017, published in Official Gazette No. 41.287 of November 27, 2017, was published again, due to printing errors, in Official Gazette No. 41.288 of November 28, 2017 (the “Ruling”). The Ruling established the Schedule of Special Taxpayers and Withholding Agents for the obligations to be performed for year 2018.   

 

The declarations of Value Added Tax, (Estimate and Final) Income Tax, and Tax on Games of Chance, as well as the delivery of the amounts withheld as per the relevant tax, must be filed and the corresponding payments must be made as per the last digit of the Fiscal Information Registry number (RIF), on the due dates of the 2018 schedule published in the Ruling.

 

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 following business day.

 

The declarations and payments of taxes not mentioned in the Ruling must be made on the due dates established in the relevant legal rule.

 

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.

 

“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.”