: It is mandatory for resident natural persons who meet the annual income thresholds established by Venezuelan law.

Compliance with tax laws and regulations, including the submission of the Forma DPN - 99025 SENIAT, is crucial for several reasons:

For the most accurate and up-to-date procedures (Current as of April 2026), taxpayers generally follow these steps: Online Portal Access : Log in to the SENIAT official site using a username and password Income Reporting