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National Integrated Customs and Tax Administration Service (SENIAT)
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Published at: 24/10/2026 05:27 PM

In order to promote economic growth and promote responsible compliance with the duties of all actors in the economy, the National Integrated Customs and Tax Administration Service (SENIAT) established the new criteria for the determination of special and ordinary taxpayers.

In this sense, the institution fails to comply with what was announced by the president, Delcy Rodríguez, and under the guidelines of the national superintendent Ramón Maniglia, these categories that have particular conditions of compliance, so “we are considering the application of new rules that sincerely reflect these categories based on proportions more consistent with the commercial activity carried out by taxpayers”.


According to the information, “with the application of these new criteria, a group of more than 87,000 taxpayers who were special taxpayers become ordinary taxpayers, which makes it possible to better accompany the growth, especially, of small and medium-sized merchants, entrepreneurs and self-employed professionals”.

Finally, he stressed that “the joint work of interconnecting and exchanging data between key entities has allowed us to develop an information system that gives us a more accurate assessment of the different actors in the commercial ecosystem”.

Mazo News Team