{"id":5054,"date":"2020-12-30T10:34:24","date_gmt":"2020-12-30T14:34:24","guid":{"rendered":"https:\/\/www.traviesoevans.com\/travieso\/?p=5054"},"modified":"2024-08-21T11:02:32","modified_gmt":"2024-08-21T15:02:32","slug":"alert-schedule-of-passive-subjects-not-qualified-as-special-gambling-activities-2021-december-30-2020","status":"publish","type":"post","link":"https:\/\/www.traviesoevans.com\/travieso\/en\/alert-schedule-of-passive-subjects-not-qualified-as-special-gambling-activities-2021-december-30-2020\/","title":{"rendered":"SCHEDULE OF NON\u2013SPECIAL TAXPAYERS \u2013 ACTIVITIES OF GAMES OF CHANCE 2021 December 30 2020"},"content":{"rendered":"

\"\"<\/span><\/strong><\/p>\n

SCHEDULE OF NON<\/span><\/span>–<\/span><\/span>SPECIAL TAXPAYERS<\/span><\/span> –<\/span><\/span><\/span> ACTIVITIES OF GAMES OF<\/span><\/span>
CHANCE 202<\/span><\/span>1<\/span><\/span><\/span><\/span><\/span><\/strong>
\n<\/span><\/span><\/strong><\/p>\n


Administrative Ruling No.<\/span><\/span><\/span> SNAT\/20<\/span><\/span>20\/000079<\/span><\/span><\/span> of<\/span><\/span> December<\/span><\/span><\/span> 16, 2020<\/span><\/span>, issued by the Superintendent of the National<\/span><\/span> Integrated Service of Customs and Tax Administration (<\/span><\/span>Servicio<\/span><\/span><\/span> Nacional<\/span><\/span><\/span> Integrado<\/span><\/span><\/span> de<\/span><\/span><\/span> Administraci\u00f3n<\/span><\/span><\/span> Aduanera<\/span><\/span><\/span> y<\/span><\/span><\/span> Tributaria<\/span><\/span><\/span> \u2013<\/span><\/span><\/span> \u201cSENIAT\u201d), was publis<\/span><\/span>hed in Official Gazette No.<\/span><\/span><\/span> 4<\/span><\/span>2.038<\/span><\/span><\/span> of December<\/span><\/span> 30, 2020<\/span><\/span><\/span> (the \u201cRuling\u201d). The Ruling<\/span><\/span>
established the Schedule of Taxpayers not Categorized as Special Taxpayers for activities of games of chance to be<\/span><\/span> complied with in year 202<\/span><\/span>1<\/span><\/span>.<\/span><\/span><\/span><\/span><\/span><\/span><\/span>
<\/span><\/p>\n

The declarations of the Tax<\/span><\/span> on Activities of Games of Chance must be filed through the SENIAT\u2019s web site<\/span><\/span><\/span> (www.seniat.gob.ve)<\/span><\/span>, as per the last digit of the Fiscal Information Registry number (RIF), on the due dates of the 202<\/span><\/span>1<\/span><\/span><\/span> schedule<\/span><\/span>:<\/span><\/span><\/span><\/span><\/span>
<\/span><\/p>\n

Activities of Games of Chance<\/span><\/span><\/strong><\/span><\/p>\n

 <\/p>\n

<\/span><\/p>\n\n\n\n\n
R.I.F.<\/span><\/span><\/span><\/strong><\/td>\nJAN<\/span><\/span><\/strong><\/td>\nFEB<\/span><\/span><\/span><\/strong><\/td>\nMAR<\/span><\/span><\/span><\/strong><\/td>\nAPR<\/span><\/span><\/span><\/strong><\/td>\nMAY<\/span><\/span><\/span><\/strong><\/td>\nJUNE<\/span><\/span><\/span><\/strong><\/td>\nJULY<\/span><\/span><\/span><\/strong><\/td>\nAUG<\/span><\/span><\/span><\/strong><\/td>\nSEP<\/span><\/span><\/span><\/strong><\/td>\nOCT<\/span><\/span><\/span><\/strong><\/td>\nNOV<\/span><\/span><\/span><\/strong><\/td>\nDEC<\/span><\/span><\/span><\/span><\/strong><\/td>\n<\/tr>\n
0 al 9<\/span><\/span> <\/span><\/td>\n12<\/span><\/span><\/td>\n\u00a08<\/span><\/span><\/td>\n8<\/span><\/span><\/span><\/td>\n12<\/span><\/span><\/span><\/td>\n10<\/span><\/span><\/span><\/td>\n9<\/span><\/span><\/span><\/td>\n9<\/span><\/span><\/span><\/td>\n9<\/span><\/span><\/span><\/td>\n8<\/span><\/span><\/span><\/td>\n8<\/span><\/span><\/span><\/td>\n9<\/span><\/span><\/span><\/td>\n8<\/span><\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/div><\/span>\u00a0<\/span>\u00a0<\/span>\u00a0<\/span>\u00a0<\/span>\u00a0<\/span>\u00a0<\/span>\u00a0<\/span>\u00a0<\/span>\u00a0<\/span>\u00a0<\/span>The taxpayers not registered<\/span><\/span> with<\/span><\/span><\/span> the SENIAT\u2019s web site must register<\/span><\/span> with<\/span><\/span><\/span> the same, at the Taxpayer Assistance<\/span><\/span> Divisions of the Regional Managements of Internal Taxes of their fiscal domiciles, in order for the relevant password to <\/span><\/span>be assigned to them<\/span><\/span>.<\/span><\/span><\/p>\n

<\/span><\/span><\/span><\/span><\/span>If any of the dates scheduled in the Ruling falls on a day declared as<\/span><\/span> non<\/span><\/span>–<\/span><\/span>working day<\/span><\/span><\/span> by the National, State, or Municipal<\/span><\/span> Executive, the declaration and\/or relevant payment must be made on the immediately following business day.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

The tax must be paid within the period of time established in the relevant payment commitment.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

A<\/span><\/span>fter the declaration is filed through the SENIAT\u2019s web site, payment may be electronically made through the web site of<\/span><\/span> the Public Banking sector or the payment commitment may be printed for purposes of its filing and payment at the<\/span><\/span> National Fund Recipient<\/span><\/span><\/span> Offices (<\/span><\/span>Oficinas<\/span><\/span><\/span> Receptoras<\/span><\/span><\/span> de<\/span><\/span><\/span> Fondos<\/span><\/span><\/span> Nacionales<\/span><\/span>).<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

Failure to comply with the obligations established in the Ruling will be penalized in accordance with the provisions of the<\/span><\/span> Constituent<\/span><\/span><\/span> Decree through which the Organic Tax Code was issued.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

The<\/span><\/span> Administrative Ruling became effective upon publication in the Official Gazette.<\/span><\/span><\/p>\n

<\/span><\/span><\/span><\/span><\/span>
In order to access the Ruling, please click <\/span><\/span><\/span><\/span><\/span> here<\/span><\/a>.<\/span><\/span><\/span>
<\/span><\/p>\n

Si tiene alguna pregunta o comentario al respecto o si requiere m\u00e1s informaci\u00f3n, por favor comun\u00edquese v\u00eda e-mail con el <\/span>socio encargado de su cuenta.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

SCHEDULE OF NON–SPECIAL TAXPAYERS – ACTIVITIES OF GAMES OFCHANCE 2021 Administrative Ruling No. SNAT\/2020\/000079 of December 16, 2020, issued by the Superintendent of the National Integrated Service of Customs and Tax Administration (Servicio Nacional Integrado de Administraci\u00f3n Aduanera y Tributaria \u2013 \u201cSENIAT\u201d), was published in Official Gazette No. 42.038 of December 30, 2020 (the \u201cRuling\u201d).…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[443,445,377],"tags":[],"yoast_head":"\nSCHEDULE OF NON\u2013SPECIAL TAXPAYERS \u2013 ACTIVITIES OF GAMES OF CHANCE 2021 December 30 2020 - Travieso Evans Arria & Rengel<\/title>\n<meta name=\"description\" content=\"Travieso Evans Arria & Rengel SCHEDULE OF NON\u2013SPECIAL TAXPAYERS \u2013 ACTIVITIES OF GAMES OF CHANCE 2021 December 30 2020 December 2020\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.traviesoevans.com\/travieso\/en\/alert-schedule-of-passive-subjects-not-qualified-as-special-gambling-activities-2021-december-30-2020\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SCHEDULE OF NON\u2013SPECIAL TAXPAYERS \u2013 ACTIVITIES OF GAMES OF CHANCE 2021 December 30 2020 - 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