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Monotax 2021: when will the new scales begin to rule?


In the AFIP they indicated that it is not immediate. Once they are in force, it will recategorize taxpayers if necessary.

04/13/2021 1:40 PM

  • Clarí

  • Economy

Updated 04/13/2021 1:40 PM

As of the approval of the new Monotributo law, those who are in that simplified regime began to search the AFIP website for the

new scales



they are not yet published.

From when will the new Monotax scales begin to take effect?

When to recategorize?

Can I recategorize now?

These are some of the questions that arise among monotributistas.

The monotributistas who had to re-categorize themselves last January with the 2020 scales, will

have to wait

to adapt their situation to the new values ​​that Congress voted last week along with a series of tools that make it easier to move from monotax to the general regime.

The law has not yet been published in the Official Gazette, that is, promulgated by the Executive Power.

Once that happens,

the AFIP has to take care of the regulation,

which it is already working on.

The norm establishes that

the AFIP

will be in

charge, for the only time and when pertinent, to re-categorize the monotributistas

, even if that adhesion had occurred as of January 1, 2021, inclusive, they indicated in the body that Mercedes directs He scored del Pont.

It is understood that this recategorization that the AFIP



would be before July

, which is the date on which monotributistas must re-evaluate in which category they are. 

When the AFIP makes this classification of office, it will decide

who are those who have credit with the organization and who will have to compensate the quota

because they rose in the table.

In the collecting body they indicated that they are working so that the law is implemented as quickly as possible.

And it is that, in addition to the new tables, the norm includes flexibilities for those monotributistas who went beyond the maximum category and must be registered as self-employed in the General Regime (RG).

The law set the updating of the tables at 35.3% (both the billing amounts and the fees to be paid), because that was the variation of the minimum retirement income and the monotax is updated due to pension mobility.

What does the new Monotax law say

In addition to setting the percentage to adjust the categories, the norm established measures to

 alleviate the burden of taxpayers who are excluded

from the Monotax and must be recorded in the RG and accumulate tax debts that are difficult to face. 

It also creates

a "bridge" between the Monotax and the General Regime

to resolve the difference in the tax burden between both systems, which makes taxpayers seek to stay in the Monotax for as long as possible.

The tax benefits of the new law are more extensive (they last 3 years) for those who voluntarily switch to the RG.

They include the proportional reduction of VAT and Income Tax.

On the other hand, the taxpayer who exceeded the billing by up to 25% inclusive, has the option of staying in the Monotax, paying a surcharge and moving to the maximum category of their activity (H if it is services and K if it is sale of movable things).

If you billed more than 25%, it goes to the RG and expenses are presumed to reduce the tax burden for the period between when the exclusion cause originated and the present, with the aim of reducing the obligation.

If the taxpayer voluntarily switched to the RG and billed up to 25% more than the cap, they can go back to being monotax.

In addition, a permanent regime is established that allows the taxpayer who passes to the RG to use as a

tax credit those originated in the purchases made in the 12 months prior

to the moment in which the pass occurs.

Taxpayers who voluntarily switch to the RG will have an additional benefit that consists of a reduction of the debit balance in VAT that will be 50% the one after the regime change, 30% the next and 10% the next.

Thus, the taxpayer who passes voluntarily has 4 years of benefit: the first can use the purchases of the previous 12 months;

the second, 50% VAT;

the third, 30% VAT and the fourth, 10% VAT.


Look also

Monotributo 2021: how are the new categories after the approval of the law

How to get 18% loans from the Government for MSMEs and cooperatives

Source: clarin

All business articles on 2021-04-13

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