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LABOR DAY CLASSES When does my company is liable to pay VAT? Venezuela Analysis and Synoptic Brief Summary Table

Temporality of taxable on Value Added Tax

Preliminary Considerations:

a) this paper is not intended to, constitute an in-depth study of the rules establishing and regulating the timing of Taxable Tax on Value Added constitutes a representation slightly more graphic and condensed as a guide for the reader is located in a simple manner within the legal context.

b) Notably, the legislature homeland, in the opinion of the undersigned, sets aside the reality of how they operate the majority of SME's in business relations covered in the commercial customs, making it difficult in many cases to determine the point at which tax liability arises, with exception, of course, originated by the issuance of the invoice.

c) can not be put aside the endless inaccuracies, vagueness and ambiguities that abound in the national legislation regulating the matter, and of which much has been said and written, it is imperative to mention the expression "Authorization of Payment Order issue" that determines, according to our regulations, the emergence of tax liability in the negotiations with State entities.

Temporality refers to the time that means the taxable event occurred and thus was born the tax liability.

Overall recognized in our legislation four generators of tax made in respect of VAT, these are, the alienation of movable property, the provision of services (including services from abroad), the final importation of goods furniture and furniture exports of goods and services, this in terms of activity on which the tax is [1] , however it should be noted that the law makes a second distinction, and is referred to the budget that defines the emergence of tax liability in relation to body organ or recipient of goods or services, and there is a differentiation as to whether the entity recipient of the good or service is a public body, or whether it is a private entity, in the first case, the problem, a despite the inaccuracies of the standard is less important, on course to the topic at hand, namely the determination of when tax liability arises, without considering the implications of an economic, tax, or of strict legal order and the exceptions, and the reason being is that in principle the standard defines a unique moment for the birth of the obligation, namely: "the authorization of the payment order "and is manifest in Article 13 Nral . 1 Ltl. A and Nral. 3 Ltl. C LIVA [2]

Article 13. occurred or shall be deemed perfected born taxable events and, consequently, the tax liability:

1. In the sale of goods:

a) In the case of sales to public entities, when authorized the issuance of the order for payment .

Omissis ...

3. In providing services:

omissis ...

c) In the case of services provided to public entities, where authorized the issuance of the order payment corresponding . [3]

same situation would in the case of permanent imports of personal property and services from abroad, in which case, in principle, the law provides for one single moment as the generator of the birth of the tax liability that under the regulations, what is, in the case of imports of goods, the registration for customs declaration and the services from abroad, the time of receipt by the beneficiary or recipient of service. Article 13 Nral. 2 and Nral. 3 Ltl. D

Article 13. occurred or shall be deemed perfected born taxable events and, consequently, the tax liability:

Omissis ...

2. In the final importation of personal property at the time that occurs the relevant registration customs declaration.

3. In providing services:

omissis ...

d) In cases of consistent performance in services from outside ... born is considered the tax liability from the time of receipt by beneficiary or recipient of service.

concludes with an analysis concerning the sale of goods and services when they are made and non-governmental bodies, and at this point where SME's, especially those who are starting their operations, and even those with some years of operation, has made mistakes, which in all honesty, and based on my experience as a consultant, committed through ignorance of the rule and lack of rigor and control in their administrative processes, for which depart from the standard:

Article 13. occurred or shall be deemed perfected born taxable events and, consequently, the tax liability:

1. In the sale of goods:

b) In all other cases other than those mentioned in the previous (Sales to public authorities ) [4] , when the invoice is issued or equivalent document attesting to the operation or price is paid or from which delivery is made real goods, depending on what happens first.

Omissis ...

3. In providing services:

omissis ...

e) In all other cases other than those mentioned in the previous (Public Services and Telecommunications services successive, Services provided to public entities and services from abroad) [5] , when issued invoices or equivalent documents by those providing the service, run the provision , paid , Or the consideration becomes due or is delivered or made available to the acquirer rather than the service had been , as whichever comes first.

the foregoing, we conclude then that our legislature outlines four possible scenarios which give rise to tax liability in relation to the sale of movable goods of services I provide non-governmental entities, the first of them is the invoicing, which clearly should be the event of liability for excellence and because it is a document containing all information necessary to determine the tax. Second, the rule mentions the issue of an equivalent document bill but which are not defined in these documents, we could say that a document equivalent to the bill could be a Delivery Note what which is ruled under this document necessarily imply that the delivery of goods which is in itself an event of the obligation, we could also talk about the Order Shopping which brings together the elements necessary for determining the tribute, in addition to be a contract obligating the parties, notwithstanding the issuance of this depends on the buyer and not the seller, being the tribute event is the sale and no purchase is then discarded, and another document used by some companies is the Pre-bill , which certainly meets all the requirements necessary to give birth to determine the tax liability and nevertheless is not a document widely used let alone compulsory. Made all these considerations, we the peak of the matter is that as a result of the systematization of accounting and administrative processes, existing programs market meet the requirements of state control, and the State through SENIAT [6] requires that statements be made using the technological platform designed for such order, which prohibits the registration of operations if not incorporated all the information required by the system, including invoice number, control number, tax base, among others, many of these data are unique to the bill and not others documents so the system would not incorporate. now attending to the physical delivery of goods or effective service delivery , being that it is any of these occurs first, is common in our business practices and under the business relationship that suppliers deliver goods to customers or providing services read to cover last-minute gaps in inventories, to meet emergency situations or for some other reason, without using any documentation, the operation takes place with one telephone call, based on the standard since birth opened the tax liability, however, how these operations can be recorded in both the taxpayer and systems in the platform SENIAT?, The biggest problem arises when these events occur near the dates for the claim because it runs the risk of lateness.

In conclusion, in the opinion of the undersigned, have rules that are inapplicable in a practical sense, it is time to review the rules and honestly to the reality of our country, and technological progress.

[1] Arts. 1 and 3 LIVA

[2] LAW ESTABLISHING THE VALUE ADDED TAX