Schedule Special Taxpayers
The Schedule of Special Taxpayers and Withholding Agents for Obligations to be performed in Year 2012 was published in Official Gazette Nº 39.821 of December 15, 2011. This schedule is to be used as the basis for filing the special taxpayers’ Value Added Tax (VAT) returns, Final and Estimate Income Tax (IT) returns, and returns of Tax on Gambling Games and Games of Chance; as well as for the delivery of the amounts withheld by IT and VAT Withholding Agents.
To access such Schedule, 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.”