The Venezuelan National Integrated Service of Customs and Tax Administration extended until April 30, 2019 the term for filing the income tax return corresponding to fiscal year 2018 and pay the applicable tax, if any (the regular term was March 31, 2019).  Individuals that elect to pay the tax in portions (up to three) shall apply these rules:
|1st.||Upon filing the return on or before April 30, 2019|
|2d.||May 20, 2019|
|3d.||June 9, 2019|
 Administrative Guidelines No. SNAT/2019/00071, Official Gazette No. 6.436 of March 13, 2019, in force since that date.
 Administrative Guidelines No. SNAT/2003/1697, Official Gazette No. 37.660 of March 28, 2003.