07/27/2021 8:02 AM
Clarín.com
Economy
Updated 07/27/2021 8:02 AM
Finally, the AFIP took the necessary steps to reorder the situation of monotributistas.
Through a regulation
, it annulled the retroactive increase in quotas
that had been arranged a couple of months ago from the new recategorization values.
This was
the step that was missing
after the enactment last Thursday of the new law with which the Government retraced its steps and annulled the retroactive effect of the recategorization.
This was resolved after strong protests against the measure, which had a full impact on the pockets of monotributistas.
Among other changes, General Resolution 5034 that implements the modifications provided for in Law 27,639 -which was published Tuesday in the Official Gazette- accounts for this.
Tax relief
According to the original provision, even taxpayers who were up to date with their quotas were in debt to the AFIP because the recategorization set
new values
for payments that had already been made.
More than 4 million monotributistas will be able to access the benefits of the tax relief law.
The norm guarantees that no monotributista experiences increases in their quotas during the first semester, allows to invoice more and offers a moratorium to regularize debts pic.twitter.com/ueICFsgZq1
- AFIPComunica (@AFIPcomunica) July 26, 2021
Now, under the regulation of the body headed by Mercedes Marcó del Pont,
the monthly values of the fees
corresponding to the January-June 2021 period are back to those in force in December 2020.
Scale update
The regulation also enables
an exceptional
scale update
scheme
and establishes a moratorium to regularize debts in
up to 60 installments
.
Likewise, the regulation of the law facilitates the permanence in the simplified regime for those who were excluded for different reasons.
"We put into operation the benefits for more than
4 million monotributistas
provided for in the tax relief law," said Marcó del Pont.
Taxpayers who have already paid that difference claimed by the AFIP "
may reimpute those amounts to make new payments,
" according to the agency.
The law contemplated
an increase in the maximum billing per category of up to 77% concentrated in
the lowest categories.
Recategorization will be enabled from Wednesday, July 28 to August 17.
There is also the creation of a specific tax relief program that facilitates the permanence in the monotax for those who were excluded for different reasons.
More information at https://t.co/xU0M0wKcph
- AFIPComunica (@AFIPcomunica) July 26, 2021
The new monotax scales
will apply for the period between August 1, 2021 and January 31, 2022
.
The updated tables can be consulted at monotributo.afip.gob.ar/.
Moratorium conditions
The AFIP regulations enable a moratorium for monotax holders to regularize overdue obligations until June
30, 2021
.
The facilities plan, which will be enabled until September 30, contemplates the forgiveness of interest and penalties.
Small taxpayers will be able to regularize their debts in up to
60 installments with a maximum interest rate of 1.5%.
The service to adhere to the moratorium will be available from August 6.
In addition, it is established that those who have been registered as of June 30 in the simplified regime and who in a previous period would have exceeded the maximum billing values may remain in the monotax.
It also includes taxpayers who between January 1 and June 30, 2021
were excluded and registered in the general regime
.
Likewise, for those who exceeded the limits of their category and became self-employed between October 1, 2019 and June 30, 2021, they may choose to return to monotax.
To remain in the simplified regime, they must enter an additional amount, which will vary according to the category in which they are registered, and meet a set of conditions.
If they are in categories E, F and G they will have to pay
1 monthly installment
of their category and if they are in H, I, J and K they have to pay
2 installments.
The A, B, C and D who are in this irregular situation will retain their monotax status without paying a special fee.
Taxpayers must not have exceeded the limit of gross income allowed by
1.5 times the maximum category
provided by the new law and must not own assets of more than $ 6.5 million in 2020. For this purpose, the house room.
How to recategorize
Enter the AFIP website or download the APP "Mi Monotributo" P
Enter CUIT and tax code, Monotax option (Adhesion and / or registration to Monotax, data modification and entry of confirmation codes)
The data that AFIP has about that user will be displayed for information purposes.
Enter the option "Recategorize me"
Insert amount invoiced in the last twelve months.
It is important that they enter the sum of the invoices made, regardless of the amount received.
There the system will indicate if there is a change in your category or not.
New scales
From August 1 to January 31, 2022
, the stopovers will be:
Category A
: the annual billing limit goes to $ 370,000.
Category B
: the cap was $ 550,000.
Category C
: turnover goes up to $ 770,000.
Category D
: the maximum amount is $ 1,060,000.
Category E
: the maximum limit reaches $ 1,400,000.
Category F
: the billing cap remains at $ 1,750,000 Category G: the maximum increases to $ 2,100,000.
Category H
: it is the highest for those who sell services and the billing ceiling will be $ 2,600,000.
Category I
: the maximum increases to $ 2,910,000.
Category J
: the cap reaches $ 3,335,000.
Category K
: the maximum is increased to $ 3,700,000.
YN
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