03/28/2021 3:19 PM
Clarín.com
Economy
Updated 03/28/2021 3:19 PM
In a legislative session in which the expectation was set in the debate for the Changes in the Income Tax, the Chamber of
Deputies unanimously approved
the bill to reform the Monotax regime.
The bill that must now go through the Senate
proposes two major changes
: on the one hand, updating the caps in each category;
and on the other, create a bridge to facilitate the entry of taxpayers to the general regime.
The initiative sent by the Executive Power, which
had the positive vote of 237 deputies
, contemplates the update for the scales and monotax amounts corresponding to the 2020 period, which will take effect when the project is approved.
The reform promoted by the AFIP
seeks to harmonize the transition between the Simplified Regime for Small Taxpayers (RS) and the General Regime (RG)
, both in administrative terms and in the amounts of the obligations that monotributistas must face.
For the cases of monotributistas whose invoicing exceeded the highest limit of the regime up to 25%, it is contemplated that they can remain in their current condition during the 2021 fiscal period.
Those who exceed that amount will have to go to the general regime and a transition is established so that taxpayers can face the payments of Profits and VAT.
According to the text, they
can also deduct 50 percent of the amount
that corresponds to pay VAT
in the first year
, 30 percent in the second and 10 percent in the third year.
The approved project
consists of 17 articles and establishes a Tax Support and Inclusion Regime
for the subjects included in the Simplified Regime for Small Taxpayers.
The debate in Deputies
At the beginning of the debate in the lower house, the president of the Budget and Finance committee, Carlos Heller (Frente de Todos), an informant member of the project, highlighted that "the taxpayer who voluntarily passes to the general regime has four years of benefits: the 1st can discount purchases from the previous 12 months, the 2nd 50% VAT, the 3rd 30% and the 4th 10% ".
Due to the radicalism, the deputy Luis Pastori said that
"this project is not as good as it is necessary"
and added:
"
It is not a reform to the Monotributo Law but a kind of laundering towards the past for certain taxpayers who exceeded in the billing limits for its activity, and a kind of silver bridge or soft landing when going from the Simplified Regime to the General Regime ".
"We doubt the effectiveness of this project in the future. We are not promoting the transition from the Simplified Regime to the General Regime.
We are giving many facilities in VAT rather than in Profits
, but the problem is in Profits, which affects in a very burdensome way. The law is good to solve problems of the past but not so much towards the future, "said the missionary legislator.
For his part, the Mendoza José Ramón (Unit for Development), third and last speaker of the limited debate that lasted for just over thirty minutes, pointed out that "the monotax, although it was a system that simplified and accelerated trade ,
today is a system that facilitates and even encourages job insecurity "
, after which he added that
" the state is the main precarizador ".
"This is a gigantic problem and one of the pillars of the black economy, along with tax evasion. The rates are terrifying; they easily reach 50% of workers. In Mendoza there are municipalities where it reaches 80%," he said. the deputy from Cuyo.
With information from Télam
AFG
Look also
Last minute changes to the Earnings law: exempt some educational expenses and productivity bonuses
Income Tax: Deputies gave half a sanction to changes in a hot session