Calendario Contribuyentes Especiales 2013 Venezuela Guide

Taxes related to lotteries and other betting activities. Organization of Deadlines

Regular declarations and payment of the Value Added Tax. Income Tax (ISLR): Final and estimated self-assessments. calendario contribuyentes especiales 2013 venezuela

Special taxpayers are subject to more frequent audits and stricter formal duties compared to ordinary taxpayers. Taxes related to lotteries and other betting activities

This period saw efforts by SENIAT to streamline the process, requiring special taxpayers in the Capital Region to fulfill their obligations exclusively through designated gerencias. Special taxpayers are subject to more frequent audits

Like most SENIAT calendars, the 2013 deadlines were organized based on the (Tax Information Registry). Obligation Type Typical Frequency Deadline Basis VAT & Withholdings Monthly (often split into fortnights) Specific days assigned per RIF digit Annual ISLR Designated dates within the first quarter Estimated ISLR Set dates following the close of the fiscal period Important Observations for 2013

Reporting and payment of amounts withheld for VAT and Income Tax.

The 2013 calendar defined the specific deadlines for taxpayers designated as "Special" to declare and pay several taxes, including: