Small taxpayers have until
next Friday, January 20, to carry out
the first recategorization
to the Monotax of 2023.
The income scales will be updated by 33.58%, but what must be paid will have a greater adjustment.
The categories of the Monotributo -the simplified regime that allows paying a single unified tax, according to the level of income and activity- are updated at the beginning of each year
In this way,
both the maximum billing for each category and what must be paid
(tax, pension contribution and social work), the maximum amounts of accrued rents and the maximum unit sales price increase.
But this year there are some surprises.
The maximum amounts to be billed for
each scale had already been updated in July and will now rise 33.58%
compared to the last value.
Thus, category A, the lowest, will go from having
sales of $748,382.07 to $999,657.23
and
the highest, category K, will rise from $6,019,594.89 to $8,040,721.19.
But
the integrated tax and retirement contributions will increase by 72.48%
.
This will be so because during 2022 there was no adjustment and the increase is compared to January 2022.
Regarding the payment of the social work, this year, there will be a change. While before all the categories paid the same
($ 1,775.18 last year), now it will be variable.
The increase will be 72.48% only for the first three categories (A, B and C)
, where it will go from $1,775.18 to $3,061.75.
From D (top income of $2,583,720.42) it will increase.
Thus,
the D will pay $3,638.26, the E will pay $4,452.02
and thus it will go up to
the K, which will have an increase of 591% and will go to $10,505.29.
On
January 20,
the term to pay the fee for the first month of the year
also expires.
v1.7 0421
Categories of the Monotribute
from January 2023
Source:
AFIP
Infographic:
Clarín
What to keep in mind when recategorizing
To assess whether a recategorization is appropriate, it is necessary to take into account the activity
of the last 12 months with respect to billing
or any of the other parameters used, such as the area affected, the rents accrued annually or the consumption of electricity.
Monotributistas who maintain the same category do not have to do anything.
And if less than 6 months have elapsed since the registration in the Monotax, it is not appropriate to recategorize.
The amount corresponding
to the new category will be paid in February.
"The update in the values of gross income is progressive, since the lower income categories will be able to invoice 100% more in relation to a year ago, an increase that is above what prices varied in the previous year. same period," said Carlos Castagneto.
Monotributo: step by step, how to recategorize
Enter the AFIP website (www.afip.gob.ar) and enter the taxpayer portal
with the CUIT or CUIL number (the user) and then the Fiscal Code.
Enter the “Monotributo” service and choose the option
“recategorize me”
.
Another option is to go to "Registry system", then to "Single Tax Registry", then go to "Taxes / Monotributo Option" and, finally, choose the "recategorization" item.
The page will display the taxpayer's current category and the caps for each parameter in that category.
Before continuing, it
is convenient to review the new 2023 scales
to find out if the category will be modified or not.
Then you have to choose:
"Continue recategorization"
.
You will be asked to complete
the total billed from January to December
2022 and answer (yes or no) if you use a store.
And continue".
Among the last steps is entering the activity data and determining the new category, something suggested by the application itself after all the data entered.
It is recommended to verify all the data well.
And in case you have to make a correction, you can "go back" and correct it.
Finally, you have to "confirm category".
The system will inform if the operation was resolved correctly and the new credential can be printed.
NS
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