Taxes related to lotteries and other betting activities. Organization of Deadlines
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 calendario contribuyentes especiales 2013 venezuela
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. Taxes related to lotteries and other betting activities
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 The tax calendar for (Sujetos Pasivos Especiales) in
Reporting and payment of amounts withheld for VAT and Income Tax.
Special taxpayers are subject to more frequent audits and stricter formal duties compared to ordinary taxpayers.