What is 1% ?

With a 1 % tax the Instituo Autonomo Fondo Nacinal de Promocion y Capacitacion Turística (Tourism Authority), Monagas will invest in promoting and educating, so we can achieve the touristic development we deserve.

So the 1 % tax is nothing but the payment all end users make due to services offered and given by state owned touristic companies. This can be seen in detail in La Ley Organica de Turismo (Tourism Law), and published in the 38215 th Gaceta Oficial, Thursday june 23 rd where article 81 says:

Article 81

SA 1 % special contribution is to be paid by all touristic providers to benefit from touristic promotional plans, as well as personel training and development for tourism. This amount is equal to one per cent (1%) of all bills paid in full by consumers of touristic services.

All touristic service providers are responsible of this tax and in no case could be transferred to the end user, so that the service provider should make a formal statement, registration and all other duties issued by the Instituto Nacional de Promoción y Capacitación Turística INATUR (Venezuela Tourism Institute). Not accomplishment of this legal issue is to be punished according to the law.

HEADLINE VIII

TOURISM SERVICE PROVIDERS

CHAPTER I

Article 74

Tourism Service Providers are:

1.- All people making in country activities like: guidance, transportation, lodging, recreation, casinos, bingos, coin machines, food, beverages, boats leasing, planes leasing, transportation vehicles and any other tourist related service.

2.- All people dedicated to information services, promotion, advertising, ads, administration, first aid, cleaning and tourist security, without contradiction to any other law.

3.- All people giving gastronomical services and alike, which according to characteristics of quality and service, could be considered local touristic offer, regional or even national.

4.- All touristic professional and all related and legally registered people dedicated to touristic services, according to the proper law.

It is to be reminded to all Touristic service providers (TSP) Registered or not in the National Touristic Registry (RTN), that all deposits should be made in the following 15 days after billed, attending the Ley Organica de Turismo (Venezuela Tourism Law), in all related accounts in the name of INATUR:

* Banco de Venezuela

Cta Corriente N° 0102-0221-36-0000040264

* Banco Provincial

Cta Corriente N° 0108-0582-68-0100016481

* Banco Industrial de Venezuela

Cta Corriente N° 0003-0059-46-000103521-7

* Banco Corp Banca

Cta Corriente N° 0121-0197-0201-0412685-7

* Banco Banesco

Cta Ahorros N° 3895541396

It is a monthly request to send, according to rules, readable copy of the following documents:

  • Form #1 with all requested data
  • Copy of Bank deposit voucher
  • Copy of Form #30 (National Tax Authority form): statement for "Consumo Suntuario y ventas al mayor IVA", and if not an IVA (taxpayer), attach monthly incomes.

Further information and details please contact INATUR Tax Office

Tlf.: 58+212+2084882 Fax: 58+212+2084873

e-mail: recaudainatur@mipunto.com