From today until next July 29, through the AFIP (Federal Administration of Public Revenues), the semi-annual recategorization of the monotax may be carried out.
Also, the organism informed that, starting this Monday and until July 27, it will also be possible to make the payment of the monthly fee corresponding to the current month; this, in order for taxpayers to access the benefits of the Tax Relief Law, as indicated by the AFIP.
Along this same line, AFIP indicated that “Recategorization consists of evaluating the activity of the last 12 months to determine if they should maintain the category they are in or modify it”.
For this, each taxpayer must take into account the following parameters: “accumulated gross income, electrical energy consumed, accrued rents and/or area affected by the activity during the last 12 months”, that is, the period that includes July 2021 till the date.
Accordingly, each taxpayer will be able to know to which category of the monotax they belong and determine whether or not they should change it, since Law 27,676 on Tax Relief for small taxpayers should be considered.
It should be remembered that with the aforementioned law the maximum limits of each category were extended, but the value of the monthly fee paid by each taxpayer was not modified.
In this sense, for the lowest categories (from A to D) an increase of 60% was set; while the highest categories (from E to K) will have an increase of 29.12%. These provisions have already been established by the organism driven by Mercedes Marco del Pont.
What are the maximum limits of each category of the monotax
According to the billing that each taxpayer had during the last 12 months, the maximum limits for the monotax are the following:
- Category A: $748,382
- Category B: $1,112,459
- Category C: $1,557,443
- Category D: $1,934,273
- Category E: $2,277,684.56
- Category F: $2,847,105.70
- Category G: $3,416,526.83
- Category H: $4,229,985.60
- Category I: $4,734,330.03
- Category J: $5,425,770.00
- Category K: $6,019,594.89
