The current values to carry out the recategorization process can be consulted in the table found on the AFIP page
The taxpayers registered in the monotax regime will have until January 20 to comply with the recategorization procedure In the event that they have registered changes in some of the parameters foreseen for the activity, sources from the Federal Administration of Public Income (AFIP) ratified.
“Until January 20, 2021, taxpayers adhering to the monotax must be recategorized if they registered changes in any of the parameters provided in the simplified regime for their activity“indicated the sources, after which they specified that” the new category will take effect in February. ”
The operation can be done from Monotributo website entering with CUIT and tax code or from the mobile application “My Monotributo”.
“To carry out the process, taxpayers must take into account the accumulated gross income, the electrical energy consumed, the rents accrued in the 12 immediately preceding months and / or the area affected by the activity at that time,” they specified from the collecting body.
In addition, it was recalled that current values To carry out the recategorization, they can be consulted in the table that is in force on the page of the AFIP.
Taxpayers whose parameters are higher or lower than the declared category are reached. Those who must remain in the same category will not have to carry out any management.
In case of not completing at least six months of activity, the initial categorization will be maintained.
What do accountants require from the AFIP
Accountants across the country asked the AFIP that the semi-annual recategorization to be carried out in this month of January be suspended 2 months from the date the new scales are published.
The Argentine Federation of Professional Councils of Economic Sciences, on behalf of the 24 Professional Councils of Economic Sciences of the country, sent a letter to the head of the AFIP, Mercedes Marcó del Pont.
The letter refers to scales applicable to Monotax for the year 2021 in which the parameters to be considered for the recategorization The expiration date of which operates on January 20 next, as well as the amount of the tax component, the contributions to the retirement and social work regime that must be entered for each category.
Facpce stated that the current scales for 2020 are outdated due to the inflationary process across the country, which is why the correction of these effects is essential.
“We are convinced that otherwise, a large number of small taxpayers will be excluded from the scheme and therefore the incorporation to general regime, which implies a sharp jump in the global amount of its taxation, “the entity warned.
The establishment of clear, stable and timely rules in tax matters are essential requirements for the normal development of economic activities and even more so in the case of monotrobutists, stimulating the voluntary compliance of its obligations, added the Facpce.
Clear definitions help voluntary compliance
Difficulties due to lack of definition
The Facpce also affirmed that the lack of definition within the reasonable time limits of these issues prevents taxpayers from knowing in advance all the issues related to the fulfillment of their tax obligations.
Therefore, they threaten voluntary compliance, also hindering the professional practice of the professionals of economic sciences dedicated to tax attention and advice, emphasized the Facpce.
Emphasized that there are only 8 business days left before the deadline to formalize the semi-annual recategorization and they do not have the necessary elements to carry it out.
On the other hand, The Executive Power has sent to the Congress for its treatment in extraordinary sessions the project of “Regime of Support and Fiscal Inclusion for Small Taxpayers”.
With this law, an attempt is made to establish different mechanisms to mitigate the negative impact that the effects of the period of suspension of exclusions provided for by the regulation in force today, also establishing a transitional procedure for access to the general regime with different benefits, Facpce recalled.
Said project, it will need additional time for its regulation and study in advance, not only by economics professionals but also by AFIP officials, in order to allow an adequate balance between customer service – taxpayer – and the fair application of the norm, remarked the accountants union.
“For all the reasons stated, we request that the semi-annual recategorization that corresponds to be carried out in this month of January, be deferred for a period of no less than 60 days from the publication of the new scales.“, requested the Facpce with the signature of its president Silvio Rizza and the secretary, Catalino Núñez.
The official project
According the project for the new Monotax, Taxpayers who in the last 15 months have exceeded up to 25% of the maximum billing limit and have voluntarily gone to the general regime, may return to the Monotax without having to wait three years.
In turn, those who cannot return will have a cut in Future VAT for three years, 50%, 30% and 10% respectively, as well as a fiscal credit for VAT on purchases made while they were monotax.
Those two measures will continue to function as “bridge“for monotributistas that from now on exceed the categories of the regime and pass to the general regime without the AFIP having to warn them.
If a notice from the AFIP is received before, the VAT discounts may not be computed during the three-year period, although they will enjoy the tax credit.
This new Monotributo project, which creates the bridge for the transition to the general VAT and Earnings regime, will be dealt with by the Congress in extraordinary sessions in the coming days.
The initiative includes the update for the tables and the amounts to be paid for the Monotax for January 2021, which will come into effect when the law is published.
In numbers, in category H, the highest for services, annual billing will go from $ 1,739,493.79 to $ 2,353,535.10 in 2021. And for category K, the highest for the sale of furniture, the turnover will go from $ 2,609,240.69 to $ 3,530,302.65.
But it will not be in force within the 8 business days remaining for the recategorization, which is why the accountants demand the postponement of this process.