HomeEconomySeniat establishes rules for payments of the new Pension Law

Seniat establishes rules for payments of the new Pension Law

The declaration and payment date is determined by the last digit of the RiF

In the Official Gazette 42.881 of May 17, 2024, the administrative ruling SNAT/2024/000042 of the National Integrated Customs and Tax Administration Service (Seniat) was published, through which the rules for the declaration and payment of the contribution are established. special for the protection of social security pensions.

Legal entities that carry out economic activities must declare and pay the special contribution provided for in the Law on the Protection of Social Security Pensions against the Imperialist Blockade for payments made to workers for salaries and non-salary bonuses. The date of its declaration and payment is determined by the last digit of the RIF, on the dates established in the calendar of the providence.

In the case of payments of salaries and non-salary bonuses in currency other than that of legal tender in the country, the calculation basis to determine the special contribution must be made by converting these amounts to bolivars, according to the type of payment. official exchange rate dictated by the Central Bank of Venezuela.

Legal entities that are required to pay the special contribution must report quarterly the number of active workers they maintain on their payrolls.

In accordance with this administrative ruling, the Seniat has the power to initiate the verification, inspection and determination procedures that it considers necessary to guarantee compliance with the provisions of the legal instrument.

The administrative ruling came into effect from the date of its publication in the Official Gazette, on May 17, 2024.

It is worth remembering that the special rate is established at 9% of the comprehensive payroll of each contributing company or organization.

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