Tax Unit Readjustment
Administrative Ruling No. SNAT/2015/0019, in which the Tax Unit was readjusted from One Hundred and Twenty Seven Bolivars (Bs. 127.00) to One Hundred and Fifty Bolivars (Bs. 150.00), was published in the Official Gazette No. 40,608 of February 25, 2015.
The Ruling establishes that in case of taxes that are settled by annual periods, the applicable Tax Unit will be the one in force at least during 183 continuous days of the respective period. For taxes that are settled by periods different from annual periods, the applicable Tax Unit will be the one in force by the beginning of the period.
The Ruling became effective upon the date of its publication in the Official Gazette.
In order to access the Ruling, please click here.