• Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 8/20/2014

Venezuela - Airline documentation rules delayed 

August 20:  Venezuela’s tax and aeronautical authorities on 6 August 2014 jointly issued guidance that delays the effective date of airline documentation rules to 1 June 2015.

The guidance (Spanish) (Providencia Administrativa Conjunta No. SNAT/2014-0031 and PRE/CJU-340-14) defers the effective date to 1 June 2015 of the rules for domestic and international airline companies to submit certain information about their receipts, tickets, and passengers.

The rules were originally published on 18 December 2013 as Providencia Conjunta No. SNAT/2013-0078 and PRE/CJU-479-13.

Read an August 2014 report (Spanish) prepared by the KPMG member firm in Venezuela: Síntesis Legal- Prórroga de la entrada en vigencia de las Normas para la emisión de facturas de boletos aéreos y otros documentos relacionados con el transporte

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Share this

Share this


Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)

Already a Subscriber? Login

Not a member? Subscribe now