08/06/2021 12:06
Clarín.com
Economy
Updated 08/06/2021 12:13 PM
The Federal Administration of Public Revenues (AFIP)
enabled the adherence to the moratorium for monotributistas
.
The tool provided in the tax relief law for small taxpayers allows to regularize
debts in up to 60 installments with a maximum interest rate of 1.5%.
The web service to adhere to the moratorium for
monotributistas will be available until September 30.
Taxpayers will be able to enter into payment plans overdue obligations until June 30, 2021
.
In order to adhere to the moratorium, small taxpayers
must have the electronic tax address and the CBU of the bank account
from which each installment will be debited
before the AFIP
.
The
maximum amount of installments and the interest rate
to be accessed
will depend on the category in which
the monotributistas
are found
according to the following table:
The
category A to D
can access
plans up to
60 installments
, with
a monthly rate of 1.25% effective
From
the categories E to K
and
subjects not registered
in the simplified regime, they may
do so in a maximum of 48 installments and a TEM of 1.50%
.
Monotributistas moratorium
The installments to be paid will be monthly, equal and consecutive,
except for the first one, to which the financial interests will be added from the day of consolidation of the plan until its expiration.
The amount of each installment must be equal to or greater than $ 100
.
The date that will be taken into account to calculate the debt consolidation will be that corresponding to
the date of the application for membership
.
The installments will expire on the 16th of each month
from the month following the month of consolidation.
Requirements
Electronic tax address
CBU of the bank account
where the fees will be debited
The installments
will expire on the 16th of each month
Steps by step to adhere to the moratorium
Enter
the Monotributo portal
with
a tax code
Select in
"Account Statement"
the option
"My Facilities"
Validate, modify, incorporate and / or eliminate
the obligation owed to regularize
Choose the plan corresponding to
General Resolution 5034
Select the
Uniform Bank Code (CBU)
to use
Consolidate the debt and select the payment method, which may be:
-
Payment Facilities Plan
: you must choose the amount of fees and send the application for membership.
-
Cash payment
: a VEP will be generated that will be valid until the 24th hour of the day of its generation
Recategorization
In two weeks,
on Tuesday, August 17, the extension given by the AFIP to carry out the semi-annual recategorization with the new scales,
established in the tax relief law for small taxpayers
, expires
.
Recategorization began on July 28.
The new categories will be those in force between July 1, 2021.
The
reclassification is a procedure done twice a year
where taxpayers should assess which category belongs the monotributo according to their activity during the last 12 months.
In addition, until
August 27, the payment of the August fee may be made
.
In the case of those who pay their obligations through automatic debit, the operation will also be carried out the same 27.
This fee is already paid with the values of the latest law.
Table with the new Monotax categories that apply as of July 2021.
YN
Look also
Gross Income and Monotax: the unified procedure between AFIP and ARBA is official
Earnings, Personal Assets and Monotax: what the accountants claim from the AFIP