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VAT LIABILITY RETENTION AGENTS OR PERCEPTION IN THE DETERMINATION OF ENRICHMENT

Withholding agents are directly responsible by reason of the exercise of public authority, or by reason of their private activities, which should provide or participate in some way in the delivery of a sum of money (which in principle correspond to the taxpayer), with the ability to draw down an amount which then enter the order of the Treasury.

collection agents, meanwhile, are those whose profession, trade or function are able to receive money from the taxpayer, which amount originally due adicionársele The tribute will also be deposited to the Treasury order.

In addition, the withholding agent is the one who gives money to the taxpayer and the tax funds drawn, and the perception agent is one who receives money from the taxpayer and is compounded by the amount of tax to be paid by the operation in which intervenes.

These traders of tax obligations do not represent the taxpayer but held by express legal provision aimed at preventing tax evasion, facilitate the levying of taxes at source, which comes from the taxing power of the state and forced to work with Tax Administration in collecting taxes in advance.

Withholding agents and perception are responsible for compliance with a provision (obligation to) compulsory and coercive from a unilateral act of the State: the Law But what is the "how" of those responsible? By the nature of the role that is assigned the obligation that the law puts in charge is split into two different loads: 1) to withhold or collect tax at the time substantive law so provides, 2) enter in treasury money held or received, in due time by the current standards for each tax.

Regarding the first charge, failure to withhold or collect tax at the time prescribed by the substantive law of another involves setting tax crime - illegal material, " which is the failure to act as withholding agent or perception, therefore, is assigned responsibility for failure to meet tax obligations incumbent upon them, but jointly and severally liable with the taxpayer. As established in the second paragraph of Article 27 of the Tax Code: "(...) not to make the retention or collection, jointly and severally liable with the taxpayer "

Regarding the second charge, for the failure to find out the advance or keep in his possession all or part taxes withheld or paid (after legal deadlines have passed), the withholding agent or perception is solely responsible to the Treasury for the amount withheld or collected and is responsible for foreign debt default, this responsibility is committed either because it has not fulfilled the obligation under a contract, because he has committed a crime or tort, or more broadly because has breached a legal duty causes injury pre-existing tax and which is punished with the most severe penalty in the legislation Venezuelan prison.