The semi-annual recategorization of the monotax came into force this Monday and will remain open until July 29, which will benefit 4.5 million monotributistas and 140,000 self-employed.
The Federal Administration of Public Revenues (AFIP) formalized this decision last week through General Resolution 5226/2022, with the aim of guaranteeing that monotributists can access the benefits of the Tax Relief Law for Small Taxpayers and Self-Employed.
The recategorization consists of the evaluation of the activity of the last 12 months to determine if they should maintain the category in which they find themselves or modify it.
Measure aims to ensure that monotributistas have access to the benefits of the Tax Relief Law for Small Taxpayers and the Self-Employed, sanctioned by Congress and promulgated by the Government, which will benefit 4.5 million monotributists and 140,000 self-employed.
In this way, and exceptionally, the term to make the six-monthly recategorization of the monotax will be enabled between today and July 29.
Through the resolution of the official agency, the extension until July 27 of the period to pay the monthly obligation was also established.
For its part, Law 27,676 extended the maximum billing limits per category of the monotaxallowing monotributistas to remain at current levels, if applicable, without seeing the values of their monthly obligations increase.
? Until July 29, monotributists can recategorize pic.twitter.com/2x8bt3ZMTK
— AFIPComunica (@AFIPcomunica) July 11, 2022
In addition, by means of the exemption of the tax component of the monthly obligation was established for small taxpayers registered in categories A and Bas long as they receive all of their income through the monotax.
This refers to the fact that they do not receive any other income, that is, that they do not have a job in a dependency relationship or receive a pension or receive financial income or rental income.
Likewise, the increase in the maximum invoicing limits per category of the monotax must be taken into account to evaluate its recategorization, and in the case of monotributors that maintain the same category, they must not take any action.
The extension of the deadlines pursues the objective of facilitating the compliance tasks of the small taxpayers registered in categories A and B who were benefited by the exemption of the tax component.and taxpayers in the first two categories must make the monthly payment once the exemption of the tax component impacts their profiles, starting today.
In this way, small taxpayers in categories A and B who have no other source of income will be able to view their new credential through the AFIP website, entering with CUIT and tax code.
From AFIP they highlighted that the measures “have a progressive orientation that privileges people registered in the lowest categories by allowing them to bill up to 60% more.”
Thus, as a consequence of this law, this month the new billing caps for monotributistas and self-employed workers began to take effect, for which the maximum amount of the first three categories of the monotax (A, B and C) was raised by 60.53%. ), 44.82% for D; and 29.12% for the rest.
Also, in the first two -A and B- the payment of the tax component was eliminated, so they stop paying $288 and $555 per month, respectively, for that concept.
According to the law, then the invoicing that can reach each category of the monotax will be $748,382 for A; $1,112,459 for B; $1,557,443 for C; $1,934,273 for D; $2,277,684.56 for E; $2,847,105.70 per F; $3,416,526.83 for G; $4,229,985.60 per H; $4,734,330.03 the I; $5,425,770.00 per J; and $6,019,594.89 a K.
The established changes impact 4,498,419 monotax payers, of which 39% reside in the Buenos Aires Metropolitan Area (AMBA) and the remaining 61% in the rest of the country, and in the case of the self-employed, it was determined from 2 to 2.5 times the special deduction and triple that of new professionals.
