Monotributistas taxpayers will have time until next January 20 to face the first monthly installment of 2023, according to AFIP.
Likewise, the office led by Carlos Castagneto recalled that the new scales begin to apply from the 1st of this month, so that taxpayers registered in this regime must be recategorized if applicable.
“The update in the values of gross income is progressive since the lower income categories will be able to invoice 100% more in relation to a year ago, an increase that is above what prices varied in the same period”highlighted Castagneto in a statement.
In addition, “the bonus of the tax component for monotributistas A and B is maintained”, remarked the head of the AFIP.
The Tax Relief for Small Taxpayers and Self-Employed Law established the exemption of the tax component of the monthly obligation for small taxpayers registered in categories A and B, provided that they receive all of their income through the monotax, that is, as long as they do not have a job in a dependency relationship They do not receive a pension and do not receive financial income or rental income.
To verify if they are reached, the AFIP explained that the monotributistas “must enter monotributo.afip.gob.ar with their CUIT and tax code”.
For the rest of the monotributistas, the payment of the tax component must be made regularly, on the 20th of this month.
On the other hand, it was stated that The new scales will enter into force with the semi-annual update of the gross incomeand 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 classification, such as the area affected, the rents accrued annually or the consumption of electricity. .
From the AFIP they indicated that when the different parameters analyzed exceed or are inferior to those of the current category, it is necessary to carry out the recategorization.
“The new amount corresponding to the new category will be paid the month following the recategorization,” they specified.
Likewise, those monotributistas who maintain the same category should not take any action.
Finally, if less than six months have elapsed since the registration in the monotribute, it is not appropriate to recategorize, they indicated from the AFIP.