Venezuela's tax administration (SENIAT) has announced an extension of the annual income tax return and payment deadline in respect of the 2017 tax year to 31 May 2018 for individuals and legal entities following the calendar year. The regulation (SNAT/2018/0021) for the extension was published in the 19 March 2018 edition of the Official Gazette and also provides that the 31 May 2018 deadline applies for taxpayers with a fiscal year ending October and November of the year 2017 and January and February of the year 2018. The standard deadline for the return is three months after the year-end.