Ismael Bermudez
06/10/2021 3:35 PM
Clarín.com
Economy
Updated 06/10/2021 3:35 PM
The impact of the changes in the Monotax are
very significant
.
It is that the bill with the changes that
Clarín
anticipated
, cancels the controversial retroactive adjustment to January of the monotax fees, expands the billing levels of the different categories and establishes a
regularization and
fiscal
relief
of the debts that may have accumulated monotributistas, without payment of interest, penalties and other penalties.
Some examples help to understand the impact of these changes:
Case 1: Cancellation of the retroactive payment of the fee
For the example, it is a monotributista with a monthly turnover of $ 20,000 and annual of $ 240,000.
It is located in
Category A.
With the adjustment of the fee (established by Law 27618) the monthly fee from January to June is
$ 2,646.22.
But with the bill that entered the Chamber of Deputies on Wednesday, the quota remains at
$ 1,955.68.
This means that it will have a difference in favor of
$ 690.54.
And it benefited with
$ 4,143.24
for maintaining the quota from January to June.
Case 2. The same example for the highest monotax category
In this case, it is a category H monotributista, with a monthly turnover of $ 145,000 and an annual turnover of $ 1,740,000.
With the adjustment of the quota (Law 27618) the monthly quota from January to June would be $ 12,789.38.
With the project, he maintains the fee at $ 9,451.93.
The difference per month is $ 3,337.45.
The benefit for maintaining the quota from January to June is $ 20,024.70.
Case 3. Permanence in the system due to expansion of billing levels.
Example for a monotributista with
monthly billing of $ 200,000 and annual of $ 2,400,000.
The monotributista is in Category H ((Location of services) and with the current law
is excluded from the monotax.
With the bill that Congress will debate, it
can be monotax
in the same category H since the billing allowed for category H rises, with the project, at $ 2,600,000 annually.
Case 4. Debt regulation.
Monotributista with debt with AFIP with two years of antiquity that also did not present an information regime.
Today the principal debt amounts to $ 75,000, plus $ 54,000 in interest and another $ 10,000 in penalties.
In total, he owes the AFIP $ 139,000
.
Currently the AFIP offers a
20-month
payment plan
with a fee of $ 8,965.50
.
As the new project provides for the forgiveness of interest and penalties, the taxpayer will be able to pay the debt in a
60-installment
plan
of $ 1,812.50
According to the project, "1,955,832 monotax holders register non-compliance with the Simplified Regime",
approximately half of the total.
The bill clarifies that "are included in the regularization" the obligations that are in the course of administrative, contentious-administrative or judicial discussion, on the date of publication of this law in the Official Gazette. "Also - the bill adds -" may to reformulate payment facility plans in force on the date of promulgation of this law ”, being able to pay in 60 installments at an interest rate of no more than 1.5% per month.
Look also
Bill for monotax: reverse with the retroactive adjustment of quotas, extend billing ceilings and provide facilities to regularize debts
Monotax 2021: how are the new categories since July with the last bill
