07/26/2021 10:28
Clarín.com
Economy
Updated 07/26/2021 10:32 AM
The Federal Administration of Public Revenues (AFIP)
implemented the exemption from payment of tax on credits and debits for
monotax holders who use checking accounts, through general resolution 5031/2021 and circular 3/2021, published today in the Official Gazette.
The AFIP specified that the benefit will automatically reach all current accounts
owned by small taxpayers who will stop paying the special rate of 0.25%.
The measure is part of a set of instruments provided for in Decree 301/2021 aimed at equalizing the tax treatment between bank accounts and virtual wallets that are already exempt from paying the tax on debits and credits.
The new measures benefit all small taxpayers who already operate with checking accounts.
To carry out the process, monotaxers must first verify compliance with the following requirements:
Possess CUIT with administrative status “Active.
Without limits".
Have constituted the Electronic Tax Domicile.
Have the tax address declared and updated, as well as the address of the premises and / or establishments.
Have biometric data registered and accepted.
Have submitted the expired affidavits of the taxes or regimes whose control is in charge of the AFIP, corresponding to the non-prescribed periods.
Do not register breaches of other regulations in force.
These requirements will be controlled by the AFIP
at the time the CBU is requested to register in the Registry and if any breach is detected, the procedure will be rejected.
Enrollment is done through the Service
"
Tax
Benefits Registry for Credits and Debits"
which is accessed with a tax code.
Step 1
Then the service is entered and the taxpayer is selected.
Step 2
Subsequently, you must select "Registration of CBU / CVU - Benefit" in "Menu".
Step 3
Then, 1) Type in the CBU number of the checking account;
2) Type "Mono" in the search field so that option 4 of Registration "Debits and Credits in checking account when it comes to Subjects registered in the Simplified Regime - Monotributo" appears easily;
3) Check option 4;
and 4) Click on "Generate Application for CBU / CVU registration - Benefit"
Step 4
Finally, the discharge request must be confirmed.
Step 5
The system performs computer controls.
Step 6
And if the controls are passed, the CBU of the current account is registered.
Step 7
Once the confirmation is closed, the inscription of the CBU in the registry can be viewed.
Step 8
Finally, the record of the registration can be printed.
Step 9
The benefit of the exemption proceeds from the day following the approval of the CBU Registry of the current account.
If the registration is made today
, July 26, 2021,
the exemption will be enjoyed as of June 27, 2021
and as long as the CBU is not removed from the registry.
The CBU may be terminated because the monotax
borrower subsequently registers non-compliance with the requirements mentioned at the beginning.
The withdrawal can also be requested by the taxpayer
.
For example, when you cease to be a monotributista and go to the category of responsible person registered in VAT.
Source: step by step carried out by SDC Asesores Tributarios
Look also
Monotax: the AFIP implemented the exemption from paying the check tax
Monotax: the reform of the Law was enacted that eliminates the retroactive payment