This book of Jorge Melean, deals in a simple and propaedeutic way, with presenting an approach to income taxation in Venezuela, as well as its set of formal duties within the national regulatory framework. It starts from the study of the theoretical and fundamental aspects that motivate to consider income as a taxable matter, making a description that starts from the duties and principles that involve taxation in Venezuela, to subsequently consider the essential concepts of income taxation and thus decant the different formal duties associated with this taxation and its withholding as a tax obligation borne by the withholding agents.