On January 20, the period to recategorize expires and the scales have not yet been updated pending a law that is being discussed in Congress.
The national deputy Víctor Hugo Romero (UCR-Córdoba) presented a draft resolution to request the National Executive Power to extend the expiration of the mandatory recategorization period of the monotax corresponding to January 2021.
In the project, Romero considers that the expiration of the period of recategorization of the Simplified Regime for Small Taxpayers should be extended until new monetary parameters are defined for the categories from the year 2021 onwards and / or the consideration by the National Congress of the project of “Regime of Support and Fiscal Inclusion for Small Taxpayers”.
“We ask AFIP to suspend the re-categorization of Monotributistas from January 20 since monetary parameters for 2021 were not defined. Under these conditions, recategorization cannot be required as it is harming small taxpayers, “Romero warned.
The project also bears the signature of the deputies Gustavo Menna, José Cano, Federico Zamarbide, Gerardo Cipolini, Josefina Mendoza, Aída Ayala, Soledad Carrizo, Ximena García, Lidia Inés Ascarate, Diego Mestre, Albor Cantard, Dolores Martínez, Gonzalo Del Cerro and Estela Regidor.
Opposition against category freezing
In the midst of the controversy unleashed by the Government’s decision not to update the monotax categories, and after the complaints of workers who perceive this decision as a measure that harms them as it will make them pay a higher monthly fee, from the opposition They called the resolution “ridiculous” and accused the Executive of wanting to punish taxpayers.
After AFIP confirmed that Next January 20 the deadline for recategorization expires, and that it will not contemplate the update of scales for inflation, from Together for Change they stated that this arrangement “is ridiculous” because it “generates more uncertainty” and “increases the tax burden for the middle class, after a year of overwhelming decline in activity.”
The national deputy and the vice president of PRO, Federico Angelini, highlighted in a statement: “In less than a month, the Government punishes the pockets of retirees by promoting and voting on a bill that does not recognize inflation to increase their assets, and now it does the same with professionals, merchants, entrepreneurs and micro-SMEs, to whom it freezes the categories and forces them to readjust with the 2020 tables, which were out of date “.
He also insisted that this resolution “disrespect the taxpayers”, that they must update their category before January 20 and that due to the freezing of the amounts as they were last year they should, for the most part, move up the table for one more issue of the general price increase than for higher income.
“It causes them to pay for a higher category, to which, strictly speaking, they do not belong, and that others go directly to the general regime. It generates several headaches for accountants, who will make them work double in a short time, “he added.
The New Monotributo project foresees updating of scales
The legislator also recalled that the minimums and scales of Personal Assets were not updated and in this regard stated: “We are facing a clear obsession of the Government to impose more and more tax burden, based on improvisation and lack of planning in management, which leads to the eternal economic cycle of the country, where labor informality is encouraged, which ends up having a negative impact on the pension system “.
Finally, Angelini asked that AFIP review this provision and suspend the term to be recategorized until the bill is approved and regulated called “Support and Fiscal Inclusion Regime for Small Taxpayers”, which would establish the new monotax scales.
Recategorization: what increase face monotributistas
In the case of category K taxpayers, the jump in the scale directly implies jumping to the general regime, that is, becoming autonomous.
A taxpayer on the K scale currently pays $ 14,700 per month and when moving to self-employment they must currently pay $ 942,000 per year for having maintained their level of billing in pesos, an increase of 434 percent.
Meanwhile, for a merchant on the H scale who increased his turnover by 20%, he could also get out of the scheme, stop paying $ 94,637 a year and go on to pay over $ 942,100, that is, 895% more.
While a monotributista also of category H that provides services and is registered in category H that during 2020 billed 40% more than the maximum ceiling, should pay a sum close to $ 1,136,000 annually.
Step by step, how to re-categorize the Monotax
– Enter the Monotributo web portal or download the Monotributo APP.
– Indicate CUIT, tax code and press “Accept”.
– Select the option “Recategorize me” (there it will also be possible to observe the information that this body has on the tax situation).
– Select the option “Continue recategorization”.
– Indicate the option “Print credential”.
– Complete the Affidavit Form 184 informing the new parameters.
– Then, the system will issue F.184 as proof of the process carried out and the new payment credential.
ANDn case of not being properly recategorized, taxpayers will be subject to sanctions.