In the following link "2013-06-02-40106-unidad-tributaria.pdf" you will find an extract of Official Gazette N° 40.106 of February 6, 2013 in which Administrative Ruling N° SNAT/2013/0009 was published. Through this Ruling, SENIAT readjusted the Tax Unit from Bs. 90,00 to Bs. 107,00.
“NOTE: THIS INFORMATION SHOULD NOT BE CONSTRUED AS LEGAL ADVICE ON ANY SPECIFIC MATTER AND ITS CONTENT ARE INTENDED AS A MANAGEMENT ALERT AS TO CURRENT DEVELOPMENTS IN VENEZUELA, ANY SPECIFIC LEGAL QUESTIONS REGARDING THE POSSIBLE APPLICATION OF NEW OR PROPOSED LEGISLATION TO PARTICULAR SITUATIONS SHOULD BE ADDRESSED TO TRAVIESO EVANS ARRIA RENGEL & PAZ.”