Seniat publishes calendar for tax payments in 2025

Publication of Tax Calendar: The Administrative Order outlining the tax obligations calendar for Special Taxpayers and Withholding Agents in 2025 has been published in Official Gazette No. 43,031, detailing required declarations and payments for various taxes, including VAT, Income Tax (ISLR), and others.
Payment Scheduling: Tax payment deadlines will be determined based on the last digit of the Tax Information Registry (RIF) of each taxpayer, with specific schedules established for the Tax on Large Estates (IGP) and income contributions from Decentralized Services. Special Taxpayers in the mining or hydrocarbon sectors must file VAT monthly, while those in exempt activities must submit VAT information quarterly.
Compliance Requirements: Taxpayers must adhere to scheduled dates for Annual ISLR Self-Assessment submissions and payments, with specific timelines for mining activities, including estimated profits declarations for royalty recipients. All payments and declarations not specified in the regulations must comply with existing laws to avoid penalties.