Monday, January 2, 2023 | 11:15 a.m.
The Federal Administration of Public Revenue (AFIP) calendar of taxes due during January 2023 is now available for individuals and legal entities.
As always happens in January, it is the month in which monotributistas must be recategorized and the deadline to carry out this procedure (which can be done on the “Monotributo” portal of the AFIP page), is Friday 20. That day, also , the expiration of the monthly payment of the tribute.
In addition, with respect to pending balances of the Income Tax and Personal Assets, the plan of facilities to regularize these debts was extended until the end of this month.
Recategorization and payment of the monotribute
Until January 20, the monotributistas must pay the monthly quota of the regime, considering the new current values published in monotributo.afip.gob.ar.
In addition, those who, with respect to the last 12 months, have had variations in gross income or any of the parameters that determine the typecasting must be recategorized.
Those monotributistas whose parameters have not suffered any variation and maintain the same category, should not take any action.
It should be remembered that if less than 6 months have elapsed since the registration in the monotax, it is not appropriate to recategorize.
How is it the procedure?
- Enter the Monotributo portal with CUIT and tax code.
- Select the option “Recategorize me” and the system will automatically report the current category of the taxpayer and the limits of each parameter of that category.
- Select “Continue recategorization”. Next, information about the amount billed in the last 12 months must be entered. With these data, the system determines the new corresponding category and confirms it in the “Confirm category” option.
- Print new credential.
How is payment made?
Payment can be made at Banelco or Link ATMs, with an electronic wallet, automatic debit to a bank account or credit card or through a VEP through the Current Account for Monotributistas y Autónomos (CCMA) service.
Payment in person is only enabled for those enrolled in the Social Monotax, associates of work cooperatives and Promoted Independent Workers.
The AFIP made official the table with the billing ceilings, energy consumption, rental expenses, and the monthly installments to be paid from January 1, 2023. (Photo: AFIP)
Contributions will rise 72.4%
Along with the new scales, AFIP also reported the new amounts of contributions that taxpayers must make. In this sense, it is important to remember which are the concepts that the collecting entity takes into consideration to determine the total amount to be paid.
In the first place, it charges a fixed amount for “integrated tax”, whose value varies depending on whether the taxpayer is dedicated to “locations and provision of services” or if he works in “sale of movable things”. To this must be added the contributions to SIPA (retirement) and contributions to social work (if you do not have a private one).
Adding up all these parameters, the lowest-income monotributistas -scale “A”-, were paying $3,334.24 and will now pay $5,750.75, which implies a total increase of 72.47%.
Photo: afip
What is the monotributo and what is it for?
The monotributo unifies the tax component -VAT and Earnings- and the social security component -retirement contributions and social work- in a single monthly installment, making it simpler and more agile to comply with tax obligations for taxpayers with low to medium incomes.
To join, certain values of parameters such as annual billing, surface area of premises, electric power consumed and the amount of rent for the premises must be met.
