15:09 Dec 27, 2011 

This phrase is used in Venezuelan Income Tax Returns for Individuals. Form 99025 / DPN 25 lists certain items that you can deduct as credits in your taxes such as: payments to colleges and universities, insurance (life, health) premiums, mortgage for primary dwelling, medical & dental expenses. These are NOT paid through payroll deductions, they are paid by the individual taxpayer. In the US, these would be considered TAX CREDITS (as listed in IRS Form 1040).