Gaceta Oficial N° 42.588 (Provision SNAT/2023/00005). Support: PwC Venezuela Tax Bulletins for expert analysis.
Special Taxpayers have a more rigorous tax calendar and additional responsibilities compared to ordinary taxpayers: contribuyente especiales seniat
Obligated to pay and/or withhold tax on transactions in foreign currency or cryptocurrencies (other than those issued by Venezuela). Gaceta Oficial N° 42
Must file an informative declaration of assets annually if they meet specific wealth thresholds. contribuyente especiales seniat
Any change in tax domicile must be reported immediately to the specific office that issued the special qualification.