The Federal Administration of Public Revenues (AFIP)
extended until January 27
(it expired this Friday), the term for monotributistas to carry out their recategorization corresponding to the semester from July to December 2022, according to the tax collection entity.
The extension to carry out the recategorization was reflected in General Resolution 5318/23, published this Friday in the Official Gazette.
As of January 1, 2023, the new scales began to apply
, so taxpayers registered in this regime must be recategorized if applicable.
To assess whether a recategorization
is appropriate, the activity of the last 12 months must be taken into account with
respect to billing or any of the other parameters used for classifying such as the area affected, rents accrued annually or electricity consumption.
When the different parameters analyzed exceed or are inferior to those of the current category, it is necessary to carry out the recategorization.
The amount corresponding to the new category will be paid the month following the recategorization".
The fiscal entity emphasized that
"those monotributistas who maintain the same category should not take any action
and if less than 6 months have elapsed from the registration in the monotax, it is not appropriate to recategorize.
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
"Monotribute"
and choose the alternative
"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.
Monotribute: scales
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 $8,040,721.19.
v1.7 0421
Categories of the Monotribute
from January 2023
Source:
AFIP
Infographic:
Clarín
But the integrated tax and retirement contributions will increase by 72.48%
.
This will be so because during 2022 there was no adjustment and the increase is compared to January 2022.
Regarding the payment of the social work, this year, there will be a change. While before all the categories paid the same ($ 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.
NS
look too
Is it possible to lower the tax burden without cutting public spending?
Domestic employees: how and until when can you request the refund of the end-of-year bonus
