01/16/2021 10:57 AM
Clarín.com
Economy
Updated 01/16/2021 10:57 AM
The AFIP decided to extend until January 31 the term foreseen for the reclassification in the monotax that expired on the 20th. Through a Resolution that will be issued in the coming days, the agency will establish an additional grace period for the reclassification in the regime simplified for small taxpayers.
From the AFIP they indicated that the measure "
intends to offer relief
from the situation of
uncertainty and anxiety
observed among some monotributistas against the recategorization with the current tables."
The doubts to which the agency refers arose in recent days because the scales and aliquots
were not updated
as happens every year.
And the recategorization must be done with the 2020 tables, even though the 2021 billing includes last year's inflation, which according to the INDEC was 36.1%.
The reason why the 2021 scales are not yet available is that they were updated according to the increases for retirees set by the retirement mobility law and, as that law was suspended last year, the only mechanism to modify the scales is a new one. law, which the Executive Branch sent to Congress on December 31.
There it is established that the rise in scales will be 35.3% and, in addition, benefits are established to
facilitate and make the passage of the Monotax to the general system more accessible
for those who exceed the billing ceiling.
But the extension of the recategorization date does not seek to get the new regulations to be approved.
In fact, the project would only begin to deal with from January 20.
And the AFIP cannot legally extend the term beyond January.
For this reason, the longer term is only to bring peace of mind to the monotributistas that, anyway, have to be re-categorized with the "old" scale.
"The regulations will not affect the mandatory nature of the recategorization. Taxpayers must register in the category that suits their parameters," they said in the agency.
In any case, to resolve eventual conflicts that may be recategorized with the 2020 scale, the AFIP clarified that
changes will be required in the bill
.
"All the potential damages echoed by different actors
will be corrected
in the bill that the Executive Power sent to Congress." For that, they explained that "during the parliamentary debate
, the modifications that resolve such issues will be incorporated
in order to to guarantee that no single taxpayer is prevented from accessing the benefits and forecasts of the project ”.
What the bill says
The project seeks to mitigate the transition from the simplified to the general regime and mitigate the negative impact that may have on taxpayers once the ex officio exclusions of the Monotax, today suspended, return.
For example, it proposes to establish, for the one time, a regime by which the requirements of permanence in the Monotax will be taken as fulfilled, until December 31, 2020.
Those whose gross income has exceeded the upper limit established for the maximum category according to their activity by up to 25% will be allowed to remain.
Although they must pay a fine.
On the other hand, for those who are excluded until December 31, 2020 and during 2021, articles 6 and 7 of Chapter III establish a "Transitory Procedure for Access to the General Regime" with different benefits, applicable only those who are smaller in scope.
The benefits include tax credit on VAT and special deductions on Earnings.
In addition, (Chapter II) benefits will be implemented for small compliant taxpayers who, despite the suspension of the systemic exclusion procedure, were voluntarily incorporated into the General Regime.
Chapter IV contemplates the "Permanent Procedure of Transition to the General Regime", which will be implemented as of January 1, 2022, which will allow taxpayers excluded or who switch to the general system to compute a tax credit in VAT for the purchases of goods, locations or services rendered in the 12 months prior to the change of system and, in the Income Tax, the deduction of the net amount invoiced.
In addition, to encourage voluntary passage to those who "fall" from the Monotax, VAT will be reduced by 50% the first year, 30% the second and 10% the third.
NE
Look also
Monotributo 2021: what does the bill that seeks to help those excluded from the system say
Monotax: what it will be like to recategorize with the scales of 2020 and the turnover of 2021
