taxpayers qualified as special. is made up of those subjects that have been specifically qualified and notified by service as such, taking level gross annual income, according to the Internal Revenue Management in the Region of their jurisdiction. These individuals may or may not be public bodies, private companies, individuals or corporations, and they may be regular contributors or Value Added Tax, which depend not on its classification as a special contributor, but the fact that whether or not subject to tax and to conduct or not taxable events set forth in the Act
CREATED SPECIAL CATEGORY OF TAXABLE
The National Integrated Customs and Tax Administration (SENIAT), created the category of special taxpayers, by Providence number 0296, published in the Official Gazette number 37,970 of June 30, 2004 and effective as of today July 1st 2004 . The Ruling provides that taxpayers will lose special status, the subjects rated and reported as such, prior to the effective date of Providence.
may be qualified as special taxpayers under the surveillance and management of the respective Regional Office of Internal Revenue as resident for tax purposes:
1. The individuals who have obtained gross income equal to or greater than the equivalent of 7,500 tax units (TU) . according to their last annual tax return for the case of taxes to be settled on an annual basis, or who have made sales or services for amounts greater than 625 UT monthly, as stated in any of the six recent statements, in the case of taxes to be settled by monthly periods.
2. The individuals who work only under dependency ratio and have obtained net enrichments greater than or equal to 7,500 UT , as stated in its latest statement of Income Tax.
3. The legal persons having obtained equal or higher gross income to 30,000 UT, as indicated in its latest annual affidavit in the case of taxes to be settled on an annual basis , or who have made sales or services for amounts greater than or equal to 2,500 monthly UT, as indicated in any one of the last six statements made, in the case of taxes to be settled by monthly periods.
4. The public national, state and municipal, autonomous institutes and other decentralized entities of the Republic , the states and municipalities, established separate from the Capital Region, which exclusively act as withholding agents or collection of taxes.
5. The taxpayers conducting operations customs export, excluding taxpayers ranked by the Internal Revenue Regional Manager of Special Contributors Capital Region .
They may be classified as special taxpayers under the control and administration of the Internal Revenue Regional Manager of Special Taxpayers of the Capital Region, regardless of their tax domicile:
a. People involved in primary activities, industrial and transportation of hydrocarbons, or marketing of hydrocarbons and their derivatives for export;
b. Those who conduct business on hydrocarbons or related activities under the Operating Agreements, Exploration and Exploitation at Risk under the Profit Sharing Scheme and Strategic Partnerships;
c. The engaged in the exploration, exploitation, processing, industrialization, transport, distribution and internal or external trade of natural gas, and
d. The activities engaged in mining and related activities.
Duties of special taxpayers
Taxpayers who are qualified as being subject to special control and
Regional Management Administration who has notified the rating. In this regard, special taxpayers must file returns and payments, and any processing of their own condition, only in the place indicated in the notification of your score.
Providence establishes rules for Relocation cases of special taxpayers. It also establishes rules regarding cases of loss or revocation of special taxpayer qualification.
1. Taxpayers individuals, with his death. 2. The taxable legal persons, with its liquidation. Nevertheless remain under the control of the Regional Office has been notified that the qualification of particular taxpayer. Article 9: The Regional Offices of Internal Revenue may revoke the special qualifying taxpayers listed in subparagraphs a) and b) Articles 2 and 3 of this order, and No cases have been registered during two (2) last fiscal year, gross income below the minimum for their grade. To this end, the tax authorities may carry out checks and audits deemed necessary , unless they are subject to audit for the two (2) previous fiscal years.
In such a sense of this provision to be noted that the condition of special taxpayers do not lose, with the only exception that the tax administration so deemed. Now, the Tax Code in its chapter IV as follows:
Article 230. person having a direct personal interest and may consult with the Tax Administration on implementation of tax laws to a particular factual situation . To this end, the consultant shall state clearly and precisely all elements of the matter under consultation and can express their opinion founded.
Article 233. The Tax Administration shall have thirty (30) days to evacuate the query.
Article 234. may not impose penalties on taxpayers who, in the implementation of tax legislation, have adopted the criteria or the interpretation expressed by the Tax Administration in consultation on the matter evacuated.
not be imposed sanction in cases where the Tax Administration has not answered the query that it has made in the time allowed, and the client has applied the interpretation according to the reasoned opinion I have expressed to formulate the query.
Article 235. There shall be no appeal against the opinions issued by the tax authority in the interpretation of tax regulations.
