SCHEDULE OF NON-SPECIAL TAXPAYERS – ACTIVITIES OF GAMES OF CHANCE 2020

Administrative Ruling No. SNAT/2019/00340 of November 15, 2019, 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. 41.788 of December 26, 2019 (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 2020.

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 2020 schedule published in the Ruling. 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.

If any of the dates scheduled in the Ruling 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 tax must be paid within the period of time established in the relevant payment commitment.

After the declaration is filed through the SENIAT’s web site, payment may be electronically made through the web site of the Public Banking sector or the payment commitment may be printed for purposes of its filing and payment at the National Fund Recipient Offices (Oficinas Receptoras de Fondos Nacionales).

The Administrative Ruling became effective upon publication in the Official Gazette.

In order to access the Ruling, please click here.

Should you have any question or comment or require further information, please contact the partner in charge of your account via e-mail.