The tax administration and its body for the verification of formal duties.

The national tax administration in Venezuela is in charge of the collection and control of the country's taxes and is constituted by the set of bodies and entities of public law that are competent to require, examine, copy and even withhold: accounting books, invoices and other receipts.

The regulations that apply to ordinary and special taxpayers are established by the national tax administration and they must comply with their formal duties, which consist of keeping the books, invoices, magnetic media, returns and other documents until the tax obligation is prescribed..

Therefore, it is very important to point out that the national tax administration uses different mechanisms to thoroughly inquire about the compliance with the formal duties, among them is the verification procedure of the formal duties of the Value Added Tax (VAT) charged to defray the public expenditure..

This main tax is applied through its competent body, the National Integrated Customs and Tax Administration Service, to verify compliance with tax obligations, thus allowing the Treasury to proceed and take preventive measures to observe the veracity of the information provided by taxpayers and apply the necessary corrective measures.