Monotributista attention: project details / Argentina News


The deputy of the FdT Carlos Heller referred to this official project that was promoted from Casa Rosada and that seeks to reduce the tax pressure

The Budget and Finance Committee of the Chamber of Deputies issued this Thursday unanimous opinion on the project of Monotax update, which was now in a position to be debated by the plenary of the body in a session to be held on Tuesday of next week.

The initiative eliminates the retroactive payment to January past of the monotax, so it will take effect from next July, and will update the categories that make up the regime.

The deputy of the Frente de Todos (FdT) Carlos Heller referred to this official project that was promoted from Casa Rosada. Faced with a great controversy over a “retroactive increase” in the fees paid by monotributistas in the AFIP, President Alberto Fernández and the head of the Chamber of Deputies Sergio Massa promoted this initiative “to correct an error”, as pointed out from Together for Change.

“The goal is to reduce tax pressure, particularly for the people who have suffered the most from the pandemic.”, affirmed the Buenosairean legislator in radio declarations.

“There are four million people in the monotax and the first issue that arises is to establish the values ​​of the quotas to those in force as of December 2020, leaving aside the retroactive payment,” continued the deputy.

Massa reached consensus to promote the project in Deputies.

“The project comes to complement the law 27,618 and to generate a greater fiscal relief to monotributistas”, said Carlos Heller yesterday in Deputies.

Regarding the initiative, he commented that “the scales of the regime were expanded and this allows that many people do not have to change the scale, and even many taxpayers could go to a lower category.”

“If someone stayed with the nominal income of the previous year, they can be re-categorized into a lower category and, consequently, they will pay less,” explained the deputy. In turn, he explained that the initiative promoted by the Government “has a very broad moratorium, with the elimination of fines and interest and payment plans of up to 60 installments.”

Deputies issued an opinion on the new project

The opinion of the initiative, presented a week ago by the president of the body, Sergio Massa, and by the head of the ruling party, Maximum Kirchner, added the signatures of Together for Change, Federal Córdoba and the Missionary Concord Front, the three opposition forces that make up the commission.

The project to be considered complements Law 27,618, and generates greater tax relief for monotax holders “, said the president of the commission, Carlos Heller (Frente de Todos), when opening the debate on the project in question.

Next, the vice chairman of the commission, Luciano laspina (PRO), anticipated the positioning of Together for Change: “We are going to accompany this project, which basically tries to correct a management error of the Minister of Economy, which led us to this rare situation with a debt from monotributistas in the middle of a pandemic that does not let them work.”

His interblock partner, the radical Luis Pastori, added: “We agree with the solution that is given through this project, it coincides with the objective that I had presented with updating scales, tax relief and moratorium” .

Beyond the endorsement, Pastori also made two observations: “In the law it does not appear what the value of the monthly fee will be as of July 1, so we assume that it will be the value established in the previous law, which spoke of the adjustment based on the increase in the minimum pension asset “.

“The other observation refers to the always forgotten self-employed, who suffer the same vicissitudes as the monotributistas, but were relegated. We would have wanted the moratorium to also cover the self-employed, “he added.

For the ruling party, the Pampean Ariel Rauschemberger, defended the initiative by stating that “Through this project we want to bring peace of mind to monotributistas, there will be no retroactivityThis can be eliminated with this new project, which is much broader, more comprehensive and comprehensive “.

In the same sense, Marcelo Cassaretto, from Entre Ríos, also from the FdT, remarked: “What we have sought is to alleviate the tax burden on those sectors with fewer resources, which were first suffering the consequences of the economic downturn of 2018 and 2019, and then the consequences of the pandemic “.

Changes in the monotax: the main points of the project

  • The project eliminates the retroactive payment with which monotributistas will not have to face any accumulated debt due to the resulting difference between what they paid between January and June and the new values ​​established by law 27,618.
  • The initiative also establishes that in July a new scale update with a progressive criterion, which increases the cap for category A by 77% compared to December 2020, for example. Throughout the project, the increments that will have scales are set in which the lowest can double the billing amounts.
The new scales proposed by the project.

The new scales proposed by the project.

  • Another central point is that those who exceeded the billing planned in their category may remain in the scheme as long as they do not exceed the annual turnover of $ 5.55 million and an equity of up to $ 6.5 million.
  • Likewise, a payment plan is contemplated to regularize the debt of the monotributistas, with a maximum of 60 installments, a financing interest not exceeding 1.5% per month, for debts that had been paid in current and expired plans, and for taxpayers who do not enter the Monotax Tax Relief.
  • In the case of the highest categories from E to K, they must pay a “special fee” for only this time.
  • A payment plan is also contemplated to regularize the debt of the monotributistas, with a maximum of 60 installments, a financing interest of no more than 1.5% per month for debts that had been paid in current and expired payment plans, and for taxpayers who do not enter the Monotax Tax Relief.

This project seeks to provide greater fiscal relief and predictability to the economic activity of monotributistas that add up to a total of 4,080,151 taxpayers; of which 1,592,466 (39%) are in the Metropolitan Area of ​​Buenos Aires (AMBA), and 2,487,685 (61%) in the rest of the country.

The commission also today gave a majority opinion on a project aimed at expanding exemptions in the Income and Personal Property Tax for financial investment assets in local currency.

The objective is to establish tax incentive measures, in order to encourage investment in financial instruments issued in national currency.

The initiative exempts the payment of Earnings from the interest originated in the deposits made in financial institutions in national currency, as well as for the interests and returns resulting from the placement of capital in instruments issued in national currency destined to promote productive investment.

Tax relief for monotributistas: the complete project

The bill that cancels the retroactive adjustment to January of the Monotax installments and establishes that the new values ​​-with a rise of 35.3% – They will start to apply from July.

The initiative expands the billing levels of the different Monotax categories with respect to 2020 and establishes a regularization and fiscal relief of debts that may have accumulated monotributistas, without the payment of interest, penalties and other penalties.

The project bears the signature of Sergio Massa, President of the Chamber of Deputies, and Deputy Máximo Kirchner ,. It is called “Strengthening and Fiscal Relief Program for Small Taxpayers. “Access the full text of the initiative:

The project establishes that “the monthly value of the categories to be paid -integrated tax and social security contributions (includes social work) – of the Simplified Regime corresponding to the months of January to June 2021, both inclusive, will be the one in force for the month of December 2020 for each of the categories, respectively”.

The initiative also expands from $ 3,530,303 to $ 3,700,000 As of July 1, the maximum billing value to be included in the Monotax. The lowest category, A, increases the allowable gross income from $ 282,424 to $ 370,000.

The project also includes a regularization plan for unpaid installments and overdue debts or infractions committed as of June 30, 2021 for the tax, pension and social work components, with the “exemption and / or remission of interest, fines and other penalties”.

They are included in the regularization “the obligations that are in the course of discussion administrative, contentious, administrative or judicial, as of the date of publication of this law in the Official Gazette. “The project also adds -” payment facility plans in force as of the date of promulgation of this law may be reformulated. ”

According to the text of the initiative, “1,955,832 monotributistas register non-payment in the Simplified Regime”, approximately half of the total.

While, monotributistas who exceeded the upper limit of billing or gross income will remain in the Monotax “as long as they do not exceed the new limits.

In order to “make the proposal progressively” and prevent it from being used in an “abusive manner”, the initiative clarifies that only monotributistas will be able to access the Program that the total assets in the country and abroad are taxed and exempt -without any type of non-taxable minimum- In the Personal Property Tax, do not exceed $ 6,500,000, without considering the “House Room”.

Likewise, monotributistas of categories H, I, J, K must pay a “special fee” equivalent at 2 times the monthly value of its category.

Monotributistas who cannot access the benefits “They will be considered excluded from this regime from 0 hours of the day on which the upper limit of gross income has been exceeded. of the highest category that corresponded to the activity. “The amount arising from the regularization may be paid in cash or in 60 installments at 1.5% monthly interest.

“The National Executive Power will regulate this law within 30 calendar days from the effective date of the same “, concludes the project.