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

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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

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

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April 29, 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.