Administrative Ordinance No. SNAT/2019/00048: Calendar For The Declaration And Payment Of The Value Added Tax Of Special Taxpayers That Carry Out Mining, Hydrocarbon And Related Activities, Or That Are Exclusively Dedicated To Exempt Or Exonerated Activities, For The Year 2019
On April 9, 2019, in the Official Gazette No. 41,613, the Administrative Ordinance No. SNAT/2019/00048 (the Ordinance) issued by the National Integrated Customs and Tax Administration Service (SENIAT, according to its Spanish acronym), which established the calendar with the deadlines for the declaration and payment of the Value Added Tax (the VAT) of special taxpayers that carry out mining, hydrocarbon and related activities, or that are exclusively dedicated to exempt or exonerated activities, for the year 2019, was published.
Purpose
To establish the calendar with the deadlines for the declaration and payment of the VAT for the year 2019 of the special taxpayers notified of this condition in express manner by the SENIAT (Special Taxpayers) that perform the following activities:
- Mining, hydrocarbons and related activities; or
- Exclusively exempt or exonerated activities.
The calendar
Value added tax
| R.I.F | JAN | FEB | MAR | APR | MAY | JUN | JUL | AUG | SEP | OCT | NOV | DEC |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 0 & 5 | 17 | 25 | 20 | 25 | 17 | 26 | 17 | 26 | 19 | 23 | 19 | 26 |
| 6 & 9 | 18 | 22 | 21 | 24 | 20 | 25 | 18 | 23 | 20 | 22 | 20 | 23 |
| 3 & 7 | 21 | 21 | 22 | 23 | 21 | 21 | 19 | 22 | 23 | 21 | 21 | 20 |
| 4 & 8 | 22 | 20 | 25 | 22 | 22 | 20 | 22 | 21 | 24 | 18 | 22 | 19 |
| 1 & 2 | 23 | 19 | 26 | 17 | 23 | 19 | 23 | 20 | 25 | 17 | 25 | 18 |
Mining, hydrocarbons and related activities
The Special Taxpayers who carry out mining or hydrocarbon and related activities, such as refining and transportation, and who are not recipients of royalties derived from such exploitations, must present the declarations and make the respective VAT payments:
- On a monthly basis;
- According to the last digit of the Single Register of Tax Information (RIF, according to its Spanish acronym);
- On the due dates indicated in the Calendar.
Exclusively exempt or exonerated activities
The Special Taxpayers who exclusively carry out exempt or exonerated activities, must present the informative VAT return:
- On a quarterly basis;
- According to the last digit of the RIF;
- On the due dates indicated in the Calendar.
Additionally, the Ordinance warns that the quarterly declaration of the Value Added Tax of these taxpayers will generate the Income Tax advances, which must be paid on the date indicated in the respective payment commitment.
Compliance with other tax obligations
The aforementioned Special Taxpayers must also comply, in the applicable cases, with the obligations established in Administrative Ordinance No. SNAT/2018/0189 of December 4, 2018, published in Official Gazette No. 41,546 of December 14, 2018, which established the Calendar of Special Taxpayers and Withholding Agents for the Obligations to be complied with during 2019.
In addition to this, the Ordinance states that the payment of taxes not covered by it must be made on the due dates established in current legislation.
Holidays and non-working days
In the event that any of the dates programmed in the Calendar coincides with a holiday declared by the National, State or Municipal Executive, the corresponding declaration and/or payment must be presented on the following working day.
Sanctions
Failure to comply with the obligations established in the Ordinance will be sanctioned in accordance with the provisions of the Organic Tax Code.
Entry into force
The Ordinance came into force on April 9, 2019.
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