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
Reporting and payment of amounts withheld for VAT and Income Tax.
The 2013 calendar defined the specific deadlines for taxpayers designated as "Special" to declare and pay several taxes, including:
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
Regular declarations and payment of the Value Added Tax. Income Tax (ISLR): Final and estimated self-assessments.
Taxes related to lotteries and other betting activities. Organization of Deadlines
This period saw efforts by SENIAT to streamline the process, requiring special taxpayers in the Capital Region to fulfill their obligations exclusively through designated gerencias.
While this information is historical, it highlights the long-standing structure of Venezuelan tax administration where the "Special Taxpayer" status carries significant additional formal responsibilities. For current 2025 deadlines, businesses must refer to the latest Gaceta Oficial No. 43.031. Calendario Contribuyentes Especiales 2025 | PDF - Scribd