Gaceta Oficial N° 42.588 (Provision SNAT/2023/00005). Support: PwC Venezuela Tax Bulletins for expert analysis.
Must file an informative declaration of assets annually if they meet specific wealth thresholds. contribuyente especiales seniat
The (Special Taxpayers) in Venezuela are a category of taxpayers specifically designated and notified by SENIAT (Servicio Nacional Integrado de Administración Aduanera y Tributaria) based on their high volume of operations or gross income. 📋 General Requirements Gaceta Oficial N° 42
Evaluated based on the exchange rate of the currency with the highest value published by the Central Bank of Venezuela (BCV) . The (Special Taxpayers) in Venezuela are a category
Special Taxpayers have a more rigorous tax calendar and additional responsibilities compared to ordinary taxpayers:
Qualification can only be revoked by SENIAT through a formal administrative process if income falls below the required levels for two consecutive years. 🔍 Quick Resources Official Portal: SENIAT Website