Venezuelans Abroad Must Declare The Income Tax

Venezuelans Abroad Must Declare The Income Tax

Caracas National Customs and Tax Superintendent, José David Cabello Rondon, reported that Venezuelan citizens who are abroad, are not exempt from reporting and paying income tax. For national tax legislation, every Venezuelan citizen, unless proven otherwise, Venezuela is considered a tax resident and therefore must comply with your final tax return until March 31 of each year.

He said the highest authority of Seniat that Article 1 of the Law on Income Tax (Income Tax) states that "the natural or legal persons not resident or domiciled in the Bolivarian Republic of Venezuela will be subject to the tax imposed by this Act provided that the source or cause of their enrichment is or occurs within the country. "

However, Venezuelan citizen who is abroad lose the tax residence of the country, if he stays out of Venezuela more than 183 days and additionally credited to the SENIAT, at his request, the certificate of tax residence issued by the Administration Tax the country where you currently live. Likewise, they are considered domiciled in Venezuela for tax purposes, Venezuelans to play overseas representative duties or official positions of the Republic, states, municipalities or functionally decentralized entities, and who receive compensation of any these public entities.

"Otherwise if a foreign national tax resident, of another nation or fixed base in the country, you get taxed enrichments in Venezuela, will be taxed on that income," Cabello Rondon claimed.

Obligation to declare income tax
Cabello Rondon recalled the obligation to declare Income Tax for Natural Persons in the fiscal year 2014 net enrichments have obtained over one thousand tax units (127,000 bolivars) or above 1,500 gross receipts tax units (190,000 500 bolivars) and all legal persons, who have economic gains and losses recorded during the year.

Requirements for Natural Persons made the definitive statement of income are as follows: own username and password to enter the Fiscal Portal (; ARC return or withholding of income tax which is reflected in the annual income of the taxpayer and the respective income tax withholding; the Single Tax Information Registry (RIF) updated with dependents and report if there were deductions in prior years in excess.
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