A partir del 06 de Febrero del presente año, según Gaceta Oficial Nº 40.106, entra en vigencia la Nueva Unidad Tributaria por Bs. 107, pero hay que tener claro que para los casos de los tributos que se liquiden anualmente, solo será aplicable aquella unidad tributaria que este en vigencia en por los menos 183 días continuos; es decir, que se debe aplicar la unidad tributaria de Bs. 90 y en los casos distintos a los mencionados la que esté vigente para el inicio del periodo, es decir, que para el mes de Febrero se le aplicara la Unidad tributaria de Bs. 90 y a partir de Marzo será de Bs. 107. para el tipo de tributos que se liquide mensualmente, bimestral mente, trimestralmente, cuatrimestral o semestralmente.
Fuente:http://www.tsj.gov.ve/gaceta/Febrero/622013/622013-3636.pdf#page=4
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