The Federal Administration of Public Revenues (AFIP) extended until January 27, inclusive, the term for monotributistas to carry out their recategorization corresponding to the July-December 2022 semester, according to the tax collection entity.
The agency ordered through General Resolution No. 5318/23, which will be published this Friday in the Official Gazette, said extension to allow the recategorization procedures to be carried out.
As of January 1, the new scales began to apply, so taxpayers registered in this regime must be recategorized if applicable.
⚠️ We extend until January 27 the deadline for monotributists to carry out the recategorization.
You can do it through our website https://t.co/0wiUiMaghr entering with CUIT and tax code. pic.twitter.com/r9w75Wtl4L
— AFIPComunica (@AFIPcomunica) January 20, 2023
The AFIP remarked that “to assess whether a recategorization is appropriate, one must take into account the activity of the last 12 months regarding billing or any of the other parameters used for typecasting such as the area affected, the rents accrued annually or the consumption of electrical energy. 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.
To perform the recategorization, taxpayers must enter the AFIP website and enter the CUIT/CUIL/CDI number and the tax code. There, they must select the option “Recategorize Me” and the system will automatically inform the current category of the taxpayer and the limits of each parameter of that category.
? See how to perform the recategorization in this tutorial ?https://t.co/lLl4EIAU3G
— AFIPComunica (@AFIPcomunica) January 20, 2023
Finally, by selecting the option “Continue recategorization”, must enter information corresponding to the amount invoiced in the last 12 months. With these data, the system determines the new corresponding category, which must be confirmed by the option “Confirm category”.
