The Superintendent of the Venezuelan Tax Authority (SENIAT) issued Administrative Ruling No. SNAT/2023/00005 (“Ruling“)1, which designates who may be designated as a special taxpayer, their obligations and other relevant aspects. The Ruling repealed Administrative Ruling No. SNAT/2007/06852 and entered in force on 15 March 2023.
Source: globalcompliancenews.com
