According to recent reports, Venezuela published Administrative Providence No. 015-049 in the Official Gazette on 30 June 2020, which provides for an extension of the deadline for the filing and payment of the science, technology, and innovation contribution in respect of 2019 due to the COVID-19 state of emergency. The annual contribution of 0.5% to 2.0% of gross income, depending on activity, is due by both resident and non-resident companies carrying on business in Venezuela that earn gross income of more than 100,000 tax units. Normally due by 31 July, the deadline for the 2019 contribution has been extended to...