Contribuyente Especiales Seniat -

Failure to comply with these "special" duties results in significantly higher penalties under the .

Gaceta Oficial N° 42.588 (Provision SNAT/2023/00005). Support: PwC Venezuela Tax Bulletins for expert analysis. contribuyente especiales seniat

Obligated to pay and/or withhold tax on transactions in foreign currency or cryptocurrencies (other than those issued by Venezuela). Failure to comply with these "special" duties results

Special Taxpayers have a more rigorous tax calendar and additional responsibilities compared to ordinary taxpayers: contribuyente especiales seniat

You are not a Special Taxpayer until you receive an official administrative act (notification) from SENIAT.

To be classified as a Special Taxpayer, an entity must meet specific income thresholds set in the .

Must file an informative declaration of assets annually if they meet specific wealth thresholds.