The Budget and Finance Committee of the Chamber of Deputies will open this Wednesday the debate on the bill of the Executive Branch which establishes a simplified regime for small technological contributors and a specific exchange regime.
The meeting of the commission chaired by the official Carlos Heller will be held from 3:00 p.m. with the presence of the Undersecretary of Financing, Eduardo Kutner; the Undersecretary of Public Revenue, Claudia Balestrini, and the head of the Federal Administration of Public Revenue (AFIP), Carlos Castagneto.
The Technological monotributo aims to help retain trained and trained talent in Argentina in the field of software and associated technologies, even though its immediate effect will be to formalize income in foreign currency for exported services.
The retention in Argentina of human resources specially trained in software development is one of the most relevant concerns in the sector, since the demand for professionals for this activity is global.
The project
Create a Technological monotribute for “professionals who invoice their services based on knowledge” and for those who “participate in e-sports competitions (professional level)”.
In this way, it seeks to avoid the informality of workers who carry out tasks abroad, as well as increase the collection of foreign currency for unregistered export services.
The measure includes the exchange benefit of not liquidating currencies and “favors small exporters of knowledge-based services/e-gamers (whether they are self-employed or small groups)”, they indicated from the Knowledge Economy Secretariat.
The draft of the new tax scheme proposes 3 categories of annual income: up to US$10,000, up to US$20,000 and up to US$30,000
Each category is established in accordance with the income ceiling and the integrated amount corresponding to each of them that will be paid, including income tax, social work and retirement contributions- and the amount to be paid corresponds to the categories established in the Regime D, F and H, they specified.
The project considers that the monotributo is “compatible with the General regime (which is the one registered in VAT, Earnings and Self-Employed), with the Simplified regime (monotribute) and employees in a dependency relationship, provided that the registration is to develop a activity different from that reached by the Mono-Tech”.
It specifies that the monotributistas, in addition to the amount that they must pay for their category, must pay for Mono-Tech the tax component that corresponds to the highest categories of the Monotributo.
If they are categorized in I, J and K, they must pay the integrated tax amount corresponding to each of those categories.