05/25/2021 9:57 AM
Clarín.com
Economy
Updated 05/25/2021 9:58 AM
The Government regulated the law that reforms the Monotax Regime, which provides for updating the caps of each category and creates a bridge for the entry of taxpayers to the General Regime.
The law approved in early April reformed the monotax to offer
a set of tax benefits to those who are excluded from the regime
.
The rule relieves the burden of those who, by becoming self-employed, accumulate tax debts that are very difficult to face.
The changes encourage voluntary transition to the general regime.
For the cases of monotributistas
whose invoicing exceeds the highest limit of the scheme up to 25%, it
is contemplated that they
can maintain their current condition
during the 2021 fiscal period.
So, for example, if a monotax provider who provides services and is registered in category H
during 2020 exceeded the billing limit by 20%, they would be excluded from the monotax.
But since he
did not exceed the 25% cap
established by law, he has
the option of remaining in the monotax.
To continue being monotributista you will have to pay around $ 70,000 in concept of integrated tax and contribution to social security. If you had been excluded from the monotax, and in the case in which you did not have purchase invoices, you would have to enter more than $ 940,000 in VAT and Profits. Therefore, the new law allows a
"tax savings of $ 870 thousand".
The project also creates a “bridge” that allows monotaxers who become self-employed to
experience significant savings
in their tax burden compared to the amount they would have to pay if the proposed changes are not introduced.
"The reform offers reductions in VAT and Earnings for three years for taxpayers who change their regime," they
indicated from the AFIP.
Taxpayers who
become self-employed voluntarily will have
an
additional benefit
consisting of a reduction in 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 1st can use the purchases of the previous 12 months;
the 2nd 50% VAT;
the 3rd 30% VAT and the 4th 10% VAT.
In turn, a permanent regime is established that allows
the person who passes from the monotax to the General Regime to use as a tax credit
those originated in the purchases made in the 12 months prior to the moment in which said pass occurs.
Changes in three steps
It alleviates the burden of taxpayers who are excluded from the Simplified Regime
(monotax), since when they move to the General Regime (self-employed) they tend to accumulate tax debts that are very difficult to face.
Generates a "bridge" between monotax and autonomous
s.
It offers tax benefits for three years for those who decide to voluntarily switch to the general regime (proportional reduction of VAT and Earnings).
It solves the temporary problem of updating the
monotax
scales
during 2021, as a consequence of the suspension of the pension mobility index.
For that, the AFIP will automatically re-categorize all monotax payers to place them on the scale that corresponds to each one.
The highlights of the "bridge" between monotributista and autonomous
It suspended during 2020 the monotax exclusions that are not for the amount of Gross Income (billing), such as rent amount, energy consumption, etc.
When the taxpayer exceeded the billing by up to 25% (inclusive), they have 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 things furniture).
If you billed more than 25%, you go to self-employed but 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 General Regime and billed up to 25% more than the cap, they can once again be monotax, rewarding the compliant taxpayer.
Categories Monotax 2021
Category A
: the minimum annual invoiced amount is today $ 208,000 and rises to $ 283,000.
And the monthly amount to be paid goes from $ 1,955.68 to $ 2,646.04 both for those engaged in services and the sale of goods.
Category B
: the cap rises from $ 313,108.89 to $ 423,636.30 and the fees go from $ 2,186.80 to $ 2,958.74 for services and goods.
Category C
: the billing ceiling goes from $ 417,478.51 to $ 564,848.42 and the fees go up from $ 2,499.91 to $ 3,382.38 for services and from $ 2,457.65 to $ 3,325.20 for goods.
Category D
: the maximum billing in this category was $ 626,217.78 and will now rise to $ 847,272.66, while the fees for services that were $ 3,988.56 go to $ 3,894.43 for services and goods.
Category E
: the maximum sales limit rises from $ 834,957 to $ 1,129,696.82 and fees rise from $ 3,872.18 to $ 5,239.06 in services and from $ 3,482.04 to $ 4,711.20 in scale goods -monotributo-2021 Category F: the maximum to belong to this category was $ 1,043,696.27 and will now go to $ 1,412,121.05, with fees that rise from $ 4,634.89 to $ 6,271.01 in services and from $ 4,003.69 to $ 5,416.99 in goods.
Category G
: the sales cap rises from $ 1,252,435.53 to $ 1,694,545.27 and fees increase from $ 5,406.02 to $ 7,314.35 in services and from $ 4,558.61 to $ 6,167.80 in goods.
Category H
: the highest category for services goes from a ceiling of $ 1,739,493.79 to $ 2,353,535.10, while the total payable by the taxpayer increases from $ 9,451.93 to $ 12,788.46 in the services and from $ 7,886.41 to $ 10,670.31 in personal property.
Category I
: which is only for goods rises from $ 2,043,905.21 to $ 2,765,403.75 and the fees, from $ 11,336.71 to $ 15,338.57.
Category J
: the maximum goes from $ 2,348,316.62 to $ 3,177,272.39 and the monthly fee will increase from $ 13,019.83 to $ 17,615.83.
Category K
: the highest of all, which is for goods, had a ceiling of $ 2,609,240.69 that now rises to $ 3,530,302.65, and the total monthly fee that today is $ 14,716.41 will go away to $ 19,911.30.
Until now, the 2020 tables continued to govern, and the monotributistas had to recategorize themselves in January with those "old" values.
Now they will have to change again in the new recategorization.
YN
Look also
Monotributo 2021: how are the new categories after the approval of the law
The AFIP extends benefits for monotributistas: what are they
