Updated 06/11/2021 1:49 PM
If the project is approved with the changes in the Monotax, in July most of the monotributistas will remain in the same category or will be re-categorized at a lower scale and
will pay a lower monthly fee
Consequently, to the fiscal relief of canceling the increase in the quotas from January-June it is added that the increase of 35.3% from July to December
will be lower or even the monthly payment will be lower
than the one that was in force between January and June and throughout 2020.
This is due to the fact that the project will
once again increase the
of each category
from next month
, at the same time that the
must be done
in the system.
Consequently, when comparing the billing levels of each category with the effective billing of each taxpayer in the last 12 months, it is discounted that
for the majority of monotributistas it will not go up in category
or it will show a lower category and a reduction in the quota monthly to be paid for the rest of the year.
Tax expert César Litvin told
that “the Monotax project establishes
starting in July, in addition to the one recently determined by law 27,618,
without modifying the amount of the fees
and this is
good news for
"This is so because in many cases there can be a downward category change, which lowers the monthly fee to pay,
with a greater impact on the pocket for the lower categories
," he added.
The projected increase in the scales in relation to 2020 starts with a rise of 77.3% in category A to 41.8% in category K, exceeding the interannual inflation of last year (36.1%).
This project, if approved, added Litvin, "will alleviate the pockets of small taxpayers
so that they can remain in formality,
in times of pandemic with activity restrictions, loss of income and increased cost of living."
According to the rules of the simplified regime,
monotax holders are reclassified twice a year:
from July 1 to 20 and January, with respect to the billing of each calendar semester (January-June and July-December).
And the monthly fee resulting from the recategorization applies from the following month, that is, this time,
from August to January of the following year.
Let's see two examples with the new values of the categories and monthly fees:
Case one: monotributista
Case one: monotributista
with $ 600,000 of annual turnover in 2021 ($ 50,000 per month).
It goes from category "D" to "C" in July.
* For maintaining between January and June the value of the 2020 fee instead of paying $ 3,988.25 per month, you will end up paying $ 2,947.25: a difference of $ 1,040.91 per month, which
for 6 months is $ 6,245.46.
* As of July 2021, when you downgrade, instead of paying $ 3,988.85 per month, you will pay 3,382.62.
It is a monthly saving of $ 606.23
that for 6 months gives
an annual total of $ 3,637.38.
In total in the year is
a tax relief of $ 9,882.84
Case two: monotributista with $ 2,040,000 in annual billing ($ 170,000 monthly).
Due to the expansion of the scales in July, it descends from category "H" to category "G".
* For maintaining between January and June the value of the 2020 fee instead of paying $ 12,789.38 per month, he paid $ 9,451.93: a difference of $ 3,337.45 per month, which
for 6 months is $ 20,024.70.
* As of July 2021, for the recategorization and downgrade to category G, instead of paying $ 12,789.38 per month, you will pay $ 7,314.87.
It is a monthly saving of $ 5,474.51 that for 6 months gives an annual total of $ 32,847.06.
In total in the year there is a tax relief of $ 52,871.76
Monotax 2021: how are the new categories since July with the last bill
Monotax: 5 keys to the new law that backs down with retroactive payments
Bill for monotax: reverse with the retroactive adjustment of quotas, extend billing ceilings and provide facilities to regularize debts