Declaration of VAT

What concerns this transaction This procedure refers to the declaration and payment of monthly value added tax (VAT), Debit Tax (Sales) Tax Credit (Shopping), Exempt Sales and Export and other taxes such as: Retention of second category (Fees) , Single Tax Workers, Provisional Monthly Payments (PPM) Required, Additional On Health, Appropriations and Remnants of Construction Companies. The rules governing these procedures is found mainly in the Decree Law No. 825, tax on sales and services in this setting the main concepts regarding the declaration of the sales tax and services, the types of taxpayers affected or free to declare and pay taxes, and other provisions related to Taxes on Sales and Services. To comply with this procedure must use the Form 29 Declaration and Simultaneous Monthly Payment, which can be submitted online, through an electronic form, by phone, or any financial institution authorized to receive the declaration and payment, through 29 in paper form. Rise 3.Who should complete this process They must complete this process affected taxpayers to Taxes on sales and services, including natural persons, legal and other unincorporated, engaged in sales, providing services or carrying out any operation affects the taxes, where a transaction affects or taxable situations that according to the law giving rise to the application and / or obligation to pay tax. In addition, other taxpayers required to report withholding taxes and / or provisional monthly payments. Examples of such taxpayers: Companies developing economic activities of First Class (Industry, trade, agriculture, mining, etc.).. Companies providing service second class, including professionals and any person engaging in a gainful occupation independently, which must use the Form 29 to declare their income and PPM partners in anticipation of future annual taxes to the Income it could affect. Exporters and Importers. Other activities included economic activity code. Rise 4.When is this procedure The normal statutory period for filing this form is till the 12th of the month following the tax period that is to declare and pay, and for the filing and payment deadline expires on a holiday or Saturday, this is extended until the next working day. To facilitate reporting by Internet, has extended the deadline until the 28th of the month for those taxpayers who declare without pay and without movement. Moreover, it has added a new option to make statements without motion and without payment by phone until the 28th of each month. The statements without pay – with or without movement, can not be presented in financial institutions, should be submitted online, by phone or in Units of IBS. In addition, it provides the benefit of the F29 file and pay on the 20th of each month for those who declare and pay the Form 29 by the Internet through the website of the SII (, and also are in one of the following situations: That are operating in the System of Electronic Invoice Tax Portal MSMEs, provisions of the SII website as issuers or authorized electronic invoices. Emitting only Ballot Fee Electronic on the website of the SII ( What are taxpayers who, because of their activities, are not obliged to issue tax documents (eg craft workshops, passenger transport companies and kiosks, among others). For more information on deadlines for submission of Form 29 can check the Calendar of VAT. If the deadline for filing statements has expired, you