04/23/2021 7:44 AM
Clarín.com
Economy
Updated 04/23/2021 8:26 AM
The Federal Administration of Public Revenues (AFIP) established that
no single taxpayer will be ex officio terminated
from the regime due to non-payment of their obligations during April.
The agency also suspended the exclusions corresponding to April
and any other systemic process linked to the framing and categorization of small taxpayers.
In principle, the deadline is May 3, but it could be postponed again.
The benefits are extended as part of the regulatory process of the modifications provided for in the Tax Support and Inclusion Regime for Small Taxpayers approved by Congress. "
The changes introduced by Law 27,618 ease the burden of taxpayers
who are excluded from the simplified regime, create a bridge between this regime and the general one, and solve the temporary problem of updating the monotax during 2020 as a consequence of the suspension of the tax index. pension mobility, correcting any inconvenience related to automatic recategorisations ", detailed the AFIP.
General Resolution No. 4973, published in the Official Gazette
, guarantees that no single taxpayer is ex officio terminated from the scheme for non-payment or excluded while the changes introduced in the scheme are perfected.
With this extension,
monotributistas that invoice above the limits established
in the Simplified Regime for Small Taxpayers
will not be excluded from the system
.
Before this regulation came into effect, monotaxers who exceeded the annual billing limit
were discharged
from the simplified regime, and registered in the taxes corresponding to the general regime, where VAT, Profits and Self-employed persons are paid.
"One of the essential functions that this Federal Administration must assume is to provide certainty to taxpayers and those responsible for their tax obligations, on the basis of which it is deemed convenient to extend the suspensions mentioned in the fifth paragraph of the considering paragraph, and all other systemic process linked to the framing and categorization of small taxpayers ”, argued the AFIP in the recitals of the new document.
The law established that the AFIP will be in charge, for the only time,
to re-categorize the small taxpayers adhering to the Simplified Regime
, even if that adhesion had occurred as of January 1, 2021, inclusive, in the category that them appropriate, considering the values of the parameters of gross income and accrued rents that result from the update carried out in the terms of the preceding paragraph and the information duly declared by the aforementioned small taxpayers.
Small taxpayers adhering to the Simplified Regime
may request the modification of the aforementioned new category
. And, the lack of express manifestation will imply its ratification. Likewise, the norm provides that the late payment of the amount for integrated tax and social security contributions, corresponding to the contributions of the Simplified Regime whose expiration date would have operated between January 1, 2021 and the month immediately prior to that of the new categorization
will not give rise to compensation interests.
AFIP implemented this benefit for the first time in October 2019
.
No pandemic in sight, then, at that time it was due to the economic-financial situation that the country was going through and the norm was in principle
until the end of February 2020
.
Monotax Reform
President Alberto Fernández also promulgated the reform law of the Monotax Regime on Wednesday that
updates the caps of each category and facilitates the entry of small taxpayers to the general regime
.
Law 27618, promulgated by decree 253/2021, published in the Official Gazette, establishes a Tax Support and Inclusion Regime for subjects included in the Simplified Regime for Small Taxpayers.
The proposal that was promoted by the Executive Power and approved on April 8 by the Senate, contemplates that for the update of the scales and monotax amounts corresponding to the 2020 period, the variation of the minimum amount of retirements and pensions for that year will be considered. .
In this way
, the update that was used until last year, which was retirement mobility, was left without effect.
This percentage increase in the scale and amounts would be 35.3 percent.
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. establishes a transition so that taxpayers can face the payments of Profits and VAT.
YN
Look also
The Ministry of Labor gave the dates for the registration to Repro II
Earnings: regulation is delayed and the chances that the refund will be collected in May disappear