The form is divided into several sections to ensure a comprehensive capture of a taxpayer's financial activity over the fiscal year:
: Calculation of gross income from both territorial (Venezuelan) and extra-territorial (international) sources.
: Sections for claiming "Desgravámenes" (deductions) and personal rebates.
: Confirm that the fiscal year (ending December 31) and personal details are correct.
: A demonstration of net income adjustments based on inflation for those required to perform fiscal rebalancing. Steps to Declare and Pay
: Due within 40 and 60 days following the declaration deadline.
: Once finalized, the system will generate the declaration. If a payment is due, you can print the payment voucher (Forma 25) or pay electronically via authorized banks. Payment Options
: Identification details, including the RIF (Registry of Fiscal Information) and the specific fiscal period being declared.