If you are a Venezuelan worker, you are one of those who must comply with the ARI form because that’s what the law says. Do you want to know more details? Here we tell you.
What is the ARI form?
The AR-I form is used for the taxpayer to determine the amount of money (ISLR withholding) that the company where he works will make him on salaries and other monthly remunerations for the fiscal year.
It is mandatory to submit this form before the 15th day of January of each year before the Human Resources Unit.
There is something called Income tax withholding, This is clearly an advance payment that must be paid by the worker for the fiscal year of 2018 that must be declared in the range from January 1 to March 31 of the year 2019. For example: What the worker’s boss discounted during the year 2018 It will be an advance of what you have to pay for the year 2018 and you have to declare it until March 31, 2015.
What is it for?
In the AR-I form, the Worker will place an estimate of the benefits that he will receive in the same year, such as salaries, vacations, utilities, etc.
You must submit it by January 15 and the company will apply a payroll withholding (discount) according to the percentage determined to subsequently file your Income Tax Declaration (ISLR).
How to get it?
- Step 1: Go to the link and download the form: AR-I format.
- Step 2: Complete the form by entering the following information: Surnames and names, identity card, RIF, estimate of the remunerations to be received in the year (when you enter the amount, the excel spreadsheet will do its job, that is, it will calculate the mount directly into the required space.
- Step 3: Find a place on the sheet for you to place your family load.
- Step 4: You must print the form and then deliver it to the HR personnel administration office at your workplace.
Who will be in charge of determining the withholding percentage?
The same worker can determine the withholding percentage since he is the one who has the legal benefits (salaries, remuneration, etc). If for some reason the worker is not able to make the calculation, it will be up to the withholding agent to determine the amount to be paid.
What can the worker do once the withholding agent has determined the withholding percentage to apply?
Withholding percentages or amounts will no longer be made by withholding agents as long as the beneficiaries or workers do it themselves and calculate it and then deliver it to their debtor. Of course, the AR-I must be delivered before the first fortnight of March, June, September and December, as established in Art. 6 (Decree No. 1808).
- What happens if the AR-I form is not delivered?
If the worker himself does not submit the form, the company will do so without taking into account your family nucleus, which means a higher withholding percentage, this means extra payments to the SENIAT.
However, there is a way to recover these payments and that is by passing that excess to the next fiscal year.
During the current year, the company will remove the withholding percentage for the next year, which is estimated as an advance on taxes for your next tax return. ISLR.
It should be noted that you must cancel it during the first three months of each year.
It is an executing body National Tax Finance Administration
OBJECTIVES OF THE SENIAT
Its main objective is to prepare and educate taxpayers, training them and promoting didactic strategies to instill customs and tax awareness in Venezuelans.
- Increase the National tax collection of non-oil origin.
- Update the legal tax system of the country.
- Increase the tax culture in the country.
The SENIAT it helps with tax collection and also seeks to consolidate the availability of income for the state to offer necessary public services.
It was born from the merger of Customs of Venezuela on August 10, 1994 with the merger of the Autonomous Service (AVSA). Created on May 21, 1993 and the National Tax Administration Service (SENAT) on March 23, 1994
In the year 2000, the word «Customs» was added, keeping the same acronyms and remaining as the National Integrated Customs and Tax Administration Service (SENIAT) and at the same time the National Customs and Internal Tax Intendencies were created, establishing their powers.
Among its main functions is the collection and control of all taxes or taxesas well as to reduce tax evasion and reduce tax delinquency.
Before the mid-nineties, Venezuela survived mainly from the income that came from oil and although a lot of income was generated thanks to this hydrocarbon, many companies found it necessary to use part of these resources to update themselves and obtain new assets, all to improve and optimize operations.
When the state stopped receiving this money, it found itself in need of collecting taxesin this way he was able to cover the expenses generated by the public administration.
This mechanism was already used in several countries long before. This is how the tax issue began in Venezuela, which, in addition to being carried out so that the country could obtain higher income, also wanted to reorganize itself in the now extinct Ministry of Finance that is now called Ministry of Finance.
What is the Seniat Portal?
It is a tool in favor of the taxpayer since through it you can make your tax transactions and be informed on issues of tax interest.
In order to carry out all the operations related to taxes and contributions over the Internet in the SENIAT Portal, a Online system complete which allows you to make tax returns, make payments, check your account statement and data from the tax information registry among other tax services.
How to access the online portal?
If you wish to access the portal, you will find a menu of options where you can choose your status: whether your physical, natural or government identity
- Individuals with CI or passport: To enter the person in question, you must click on the option: if you are a natural person and answer the necessary questions for your identification, you must also enter your username and password.
- Companies, legal persons and private organizationsboth public and mixed: These must, through their legal representatives or attorneys, go to the headquarters of their Regional management, Taxpayer Assistance Division of their tax domicile in order to register prior to entering the necessary precautions.
Making a summary, remember that you must keep your username assigned to the company or organization.
To finish you will receive an access code by email. If you have any questions regarding the procedures, you can go to the option «if you are not a natural person».
When you have ALL the data you can login to the portal. Although it is possible to recover your data through the portal, it is necessary that you protect them well so as to avoid unnecessary procedures
Services offered by SENIAT via web
You can find information on all the procedures that can be done, such as:
- Easy Guide Digital Proof of RIF Legal Entity.
- Manual for the Declaration.
- Affidavit, Decree 6,585.
- Fiscal Machine Information Declaration System (DIMAFI) – Technical Manual.
- Recovery of tax credits.
- Place and manner of presenting the succession declaration.
- Requirements to make the declaration of donation.
- consultation of debt with SENIAT.
SENIAT legal regulations
In the Web page: www.seniat.gob.ve you may find all the information regarding laws, regulations, decrees, rulings, resolutions, circulars, agreements, codes and records.
This in tax levels such as: Income, added value, inheritance and donations, financial transactions, gambling activities, alcohol and alcoholic species, cigarettes, tobacco manufacturing and finally special taxpayers, in addition to the essential legislation customs.
Regarding customs and tax education, in this space there is no more information, except the general objective, mission and vision of this initiative.
The SENIAT has reached an Inter-institutional Cooperation agreement with the Ministry of Popular Power for Education with the purpose of taking actions to increase the customs and tax culture, thus helping to implement citizen values.
After providing you with the information you needed about the ARI form and the body that endorses it, we say goodbye.
Thanks for reading us!
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