Anti-Drug Law contribution (FONA)

Filed with the National Antidrug Fund · FONA

We calculate and file your FONA contribution under the Ley Orgánica de Drogas and bring you up to date if your company has 50 or more employees. From $120.

On average, 3 to 5 business days Handled by our tax law team Contract, invoice and case number

Requesting a quote doesn't commit you to anything

  1. You tell us about your case. It's free.
  2. We send you the price in writing, within 1 to 3 hours.
  3. You decide. If it works for you, we start. If not, you delete it with one click and pay nothing.

No one will pressure you. Your information is used only for your case.

Is it for you?

If any of these sounds like you, this procedure is for you.

  • Companies, consortiums and entities that have, or at some point in the year reached, 50 or more employees and must file and pay their contribution to the Fondo Nacional Antidrogas (FONA)

What's included and what isn't

Everything clear from the start. No fine print.

Includes

  • Review of whether your company is required to pay (50-employee threshold).
  • Registration or update of your company on the FONA platform.
  • Calculation of the contribution from your financial statements (1%, or 2% if you manufacture or import alcohol or tobacco).
  • Preparation and filing of the return within the deadline.
  • Delivery of the payment form, ready to pay.

Does not include

  • The contribution itself (the company pays it to FONA separately).
  • Preparing or auditing the financial statements (separate accounting service).
  • Fines for unfiled returns from previous years, if any.

What you need

Check off what you already have. You don't need everything to request your quote.

You have 0 of 7.

  • Company's current RIF (Venezuelan tax ID)
  • Articles of incorporation and bylaws, and the minutes of the latest appointment of the board of directors
  • Legal representative's current cédula (Venezuelan national ID card)
  • Company's registration with the IVSS (Venezuelan Social Security Institute)
  • Financial statements for the closed fiscal year
  • Payroll or a certificate showing the number of employees
  • Your contact details to coordinate

How the process works

You do very little. We take care of the rest. The whole process: on average, 3 to 5 business days.

  1. Step 1

    We review your obligation

    We confirm whether you reached 50 employees.

    We do this
  2. Step 2

    We register you

    We bring your company up to date on the FONA platform.

    We do this
  3. Step 3

    We calculate the contribution

    On the year's profit.

    We do this
  4. Result

    Done

    We file the return and hand you the payment form so you pay on time.

    You receive it

From when you hand us your closed financial statements, always within the legal deadline of 60 calendar days after the fiscal year-end.

What it costs and how to pay

There are two separate payments, and we want you to see them clearly.

To usfrom $120

Our fee: we do all the work for you.

To the agencySeparate

The agency's fees, if any. It goes straight to the agency, and we give you the exact amount, with its receipt, before you pay anything.

How you pay: 50% when we start and 50% on delivery. In dollars, in bolívares at the official BCV exchange rate, or with Cashea.

How is your investment calculated?

Your investment covers our handling of the contribution. What you pay us, professional fees from $120 to review your obligation, register you on the platform, and calculate and file the contribution. It goes up with the size of the company and if there are back years

The company pays the FONA contribution separately Your lawyer gives you the exact figure before you pay anything, no strings attached.

FAQ

Who has to pay FONA?

Private companies, consortiums and public entities with 50 or more employees.

How much is it?

1% of the year's profit or operating income; 2% if you manufacture or import alcohol or tobacco.

When is it filed?

Within the 60 calendar days following the fiscal year-end.

What if the company had a loss?

The return is still filed, with no contribution to pay.

What happens if I don't file?

The law sets a fine of twice the contribution, and three times if you're a repeat offender.

About this procedure

The Ley Orgánica de Drogas requires private companies, consortiums and public entities with 50 or more employees to pay a contribution to the Fondo Nacional Antidrogas, FONA. The contribution is 1% of the year's profit or operating income, and it goes up to 2% for those who manufacture or import alcoholic beverages or tobacco. It's filed and paid within the 60 calendar days following the fiscal year-end. If the company closed the year at a loss, the return is still filed, even with no contribution to pay.
Many people find out too late: reaching 50 employees at any point in the year is enough to be required to pay, and anyone who doesn't file on time faces a fine of twice the contribution, and three times for repeat offenders. On top of that, since 2025 FONA has been running a new version of its online platform, SIGAT, so you need to be registered there with your details and documents in order.
We check whether your company is required to pay, register or update you on the FONA platform, calculate the contribution from your financial statements, prepare the return and leave you the payment form ready to pay within the deadline. The price starts at $120 and is adjusted to the size of your company. A lawyer reviews your case and confirms with you before we start, no strings attached.

Is your case different?Ask us, message us on WhatsApp or book a free consultation. A real person answers you.

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