the AFIP enabled the digital procedure to downgrade

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The AFIP enabled a new digital procedure to downgrade the Monotax in a period that does not coincide with that of the mandatory recategorization

The AFIP enabled a new digital procedure to downgrade the Monotax in a period that does not coincide with that of the mandatory recategorization.

Through the brand-new procedure, you can downgrade, for any determining cause that prevents waiting for the recategorization period which occurs in January and June of each year.

Due to the decreed emergency, digital presentation is enabled without the face-to-face verification of original documentation and a copy for authentication, or a copy authenticated by a notary public.

The Federal Administration may require its certification or promote its verification, once the restrictive measures for the pandemic have elapsed.

To carry out the digital procedure, you must clearly indicate:

  • The reasons and foundations that give rise to the presentation.
  • In the event of the Monotributo being removed from the category, the reasons why the recategorization could not be carried out in a timely manner.

The causes may be the following:

  • Change of activity that implies a start of activity.
  • Modification because CUIT is limited at the time of recategorization.
  • Calculation error or error in the registration of the parameter when adhering or recategorizing.

Likewise, and in addition to including in the change of category the causes for which the recategorization could not be carried out in a timely manner, The documentation that supports such request must also be attached, point from the Accountant’s Blog.

The documentation that justifies the modification could be:

  • Notes and working papers
  • Professional reports
  • Summary or bank statements
  • AFIP vouchers.
  • Documents and supporting receipts for purchases, sales, expenses, income and other items.
  • Vouchers and various invoices
  • Sales book copy
  • Amount of annualized gross income

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