On Monday, June 2, 2025, Administrative Ruling SNAT/2025/000048 was published in Official Gazette No. 468,263, readjusting the value of the Tax Unit, which increases from nine bolivars (Bs. 9.00) to forty-three bolivars (Bs. 43.00).
It is important to highlight the following from the aforementioned Ruling SNAT/2025/000048:
- Scope of Application: The Tax Unit value established in this Ruling may only be used as a unit of measurement for determining National Taxes whose collection and control fall under the competence of the National Integrated Customs and Tax Administration Service (SENIAT). It may not be used by other public bodies or entities to determine labor benefits, or for special fees and contributions derived from the services they provide.
- Applicability per Period: In processes where taxes are liquidated for annual periods, the applicable Tax Unit shall be the one in effect at the close of the corresponding fiscal year. For taxes liquidated for periods other than annual, the applicable Tax Unit shall be the one in effect at the start of the period, in accordance with Article 3 of the Constituent Decree issuing the Organic Tax Code.
- Effective Date: This Administrative Ruling shall enter into force upon its publication in the Official Gazette of the Bolivarian Republic of Venezuela.
