Venezuela — Calendario Contribuyentes Especiales 2013
Regular declarations and payment of the Value Added Tax. Income Tax (ISLR): Final and estimated self-assessments.
Taxes related to lotteries and other betting activities. Organization of Deadlines calendario contribuyentes especiales 2013 venezuela
The tax calendar for (Sujetos Pasivos Especiales) in Venezuela for the year 2013 was established by the SENIAT through Administrative Ruling SNAT/INTI/GR/DRCC/2012/0066 . This ruling was officially published in Gaceta Oficial No. 40.068 on December 10, 2012. Key Obligations Covered Regular declarations and payment of the Value Added Tax
Certain regions, such as the Punto Fijo Special Taxpayers Unit in Falcón, had modified deadlines for specific months (e.g., February and September) due to local holidays or administrative adjustments. Organization of Deadlines The tax calendar for (Sujetos
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
While this information is historical, it highlights the long-standing structure of Venezuelan tax administration where the "Special Taxpayer" status carries significant additional formal responsibilities. For current 2025 deadlines, businesses must refer to the latest Gaceta Oficial No. 43.031. Calendario Contribuyentes Especiales 2025 | PDF - Scribd
The 2013 calendar defined the specific deadlines for taxpayers designated as "Special" to declare and pay several taxes, including: