Venezuela Income Tax (ISLR) — IndividualAccountant-reviewed Use this skill whenever asked about Venezuela personal income tax (ISLR — Impuesto Sobre la Renta) for resident or non-resident individuals, self-employed professionals, and contractors. Trigger on phrases like "how much ISLR do I pay", "Venezuela income tax", "declaración definitiva de rentas", "Unidad Tributaria", "UT", "tarifa 1", "sustraendo", "desgravamen único", "rebajas personales", "RIF", "SENIAT", "estimated return", "declaración estimada", "retención ISLR", "self-employed tax Venezuela", "bonos vs salario", or any question about filing or computing ISLR for an individual in Venezuela. Also trigger when preparing or reviewing a Venezuelan annual income tax return, computing deductions in Tax Units, or advising on withholding and social-security parafiscal contributions. This skill covers the UT mechanism, the Tarifa Nº 1 graduated schedule, sustraendos, standard vs itemized deductions, personal credits, the 31 March deadline, social-security/parafiscal regimes, and the hyperinflationary dual-track measurement reality. ALWAYS read this skill before touching any Venezuela income tax work.