{"id":782,"date":"2022-04-28T17:24:01","date_gmt":"2022-04-28T17:24:01","guid":{"rendered":"https:\/\/fedecomercio.org\/?p=782"},"modified":"2022-04-29T20:30:40","modified_gmt":"2022-04-29T20:30:40","slug":"gacetaoficial-aumento-del-valor-de-la-unidad-tributaria-de-bs-002-a-bs-040","status":"publish","type":"post","link":"https:\/\/fedecomercio.org\/gacetaoficial-aumento-del-valor-de-la-unidad-tributaria-de-bs-002-a-bs-040\/","title":{"rendered":"Gaceta Oficial, Aumento del valor de la Unidad Tributaria\u00a0de Bs.0,02 a Bs.0,40\u00a0"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Gaceta Oficial N\u00b0 42.359<\/strong> Resoluci\u00f3n <strong>N\u00b0 2022 \/ 000023<\/strong> del Servicio Nacional Integrado de Administraci\u00f3n Aduanera y Tributaria (<strong>Seniat<\/strong>). Con fecha del 20\/04\/2022<\/h2>\n\n\n\n<p>El 20 de abril de 2022 fue publicada la <strong>Gaceta Oficial N\u00b0 42.359<\/strong>, cuya Providencia Administrativa de numero <strong>2022 \/ 000023<\/strong> emitida por el SENIAT, reajusta el valor de la Unidad Tributaria, pasando de 0,02 Bs a 0,40 Bs. Dicho reajuste tiene una excepci\u00f3n que es explicada en los art\u00edculos 2 y 3 de la Gaceta. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\">(<strong>art\u00edculo 2<\/strong>)<\/h4>\n\n\n\n<p>El valor de la Unidad Tributaria establecido en esta Providencia Administrativa s\u00f3lo podr\u00e1 ser utilizado como Unidad de Medida para la determinaci\u00f3n de los Tributos Nacionales cuya recaudaci\u00f3n y control sean de la competencia del Servicio Nacional Integrado de Administraci\u00f3n Aduanera y Tributaria, no pudiendo ser utilizada por otros \u00f3rganos y entes del poder p\u00fablico para la determinaci\u00f3n de beneficios laborales o de tasas y contribuciones especiales derivados de los servicios que prestan. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\">(<strong>art\u00edculo 3<\/strong>).<\/h4>\n\n\n\n<p>En los casos de tributos que se liquiden por per\u00edodos anuales, la unidad tributaria aplicable ser\u00e1 la que est\u00e9 vigente al cierre del ejercicio fiscal respectivo, y para los tributos que se liquiden por per\u00edodos distintos al anual, la unidad tributaria aplicable ser\u00e1 la que est\u00e9 vigente para el inicio del per\u00edodo, de conformidad con lo establecido en el Par\u00e1grafo Tercero del art\u00edculo 3 del Decreto Constituyente mediante el cual dicta el C\u00f3digo Org\u00e1nico Tributario.<\/p>\n\n\n\n<p>Se deroga la Providencia Administrativa SNAT\/2021\/000023, de fecha 06 de abril de 2021, publicada en la Gaceta Oficial de la Rep\u00fablica Bolivariana de Venezuela N\u00b0 42.100, de la misma fecha.<\/p>\n\n\n\n<p>La presente Providencia Administrativa entrar\u00e1 en vigencia a partir de la fecha de su publicaci\u00f3n en la Gaceta Oficial de la Rep\u00fablica Bolivariana de Venezuela.&nbsp;<\/p>\n\n\n\n<div data-wp-interactive=\"\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!selectors.core.file.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/fedecomercio.org\/wp-content\/uploads\/2022\/04\/gaceta-oficial-aumento-de-la-unidad-tributaria.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de Incrustado de gaceta-oficial-aumento-de-la-unidad-tributaria..\"><\/object><a id=\"wp-block-file--media-9050e739-75a2-4eec-9ec2-403ad995f7ba\" href=\"https:\/\/fedecomercio.org\/wp-content\/uploads\/2022\/04\/gaceta-oficial-aumento-de-la-unidad-tributaria.pdf\">gaceta-oficial-aumento-de-la-unidad-tributaria<\/a><a href=\"https:\/\/fedecomercio.org\/wp-content\/uploads\/2022\/04\/gaceta-oficial-aumento-de-la-unidad-tributaria.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-9050e739-75a2-4eec-9ec2-403ad995f7ba\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Gaceta Oficial N\u00b0 42.359 Resoluci\u00f3n N\u00b0 2022 \/ 000023 del Servicio Nacional Integrado de Administraci\u00f3n Aduanera y Tributaria (Seniat). Con fecha del 20\/04\/2022 El 20 de abril de 2022 fue publicada la Gaceta Oficial N\u00b0 42.359, cuya Providencia Administrativa de numero 2022 \/ 000023 emitida por el SENIAT, reajusta el valor de la Unidad Tributaria, &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/fedecomercio.org\/gacetaoficial-aumento-del-valor-de-la-unidad-tributaria-de-bs-002-a-bs-040\/\"> <span class=\"screen-reader-text\">Gaceta Oficial, Aumento del valor de la Unidad Tributaria\u00a0de Bs.0,02 a Bs.0,40\u00a0<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":7,"featured_media":784,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[38,31],"tags":[137,10,12,122,9,16,36,136,17],"_links":{"self":[{"href":"https:\/\/fedecomercio.org\/wp-json\/wp\/v2\/posts\/782"}],"collection":[{"href":"https:\/\/fedecomercio.org\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fedecomercio.org\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fedecomercio.org\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/fedecomercio.org\/wp-json\/wp\/v2\/comments?post=782"}],"version-history":[{"count":5,"href":"https:\/\/fedecomercio.org\/wp-json\/wp\/v2\/posts\/782\/revisions"}],"predecessor-version":[{"id":791,"href":"https:\/\/fedecomercio.org\/wp-json\/wp\/v2\/posts\/782\/revisions\/791"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fedecomercio.org\/wp-json\/wp\/v2\/media\/784"}],"wp:attachment":[{"href":"https:\/\/fedecomercio.org\/wp-json\/wp\/v2\/media?parent=782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fedecomercio.org\/wp-json\/wp\/v2\/categories?post=782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fedecomercio.org\/wp-json\/wp\/v2\/tags?post=782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}