The Federal Administration of Public Revenues (AFIP) recalled that monotributistas will have time until the 20th of this month to pay the first monthly installment of 2023. In turn, they remarked that since January the new scales began to apply, Therefore, taxpayers registered in this regime must be recategorized in case it corresponds to them..
“The update in the values of gross income is progressive since the lower income categories will be able to invoice 100% more in relation to a year ago, an increase that is above what prices varied in the same period”, highlighted the agency that leads Carlos Castagneto. Furthermore, it was reported that “the bonus of the tax component for monotributistas A and B is maintained”.
The Tax Relief for Small Taxpayers and Self-Employed Law established the exemption of the tax component of the monthly obligation for small taxpayers registered in categories A and B, provided that they receive all of their income through the monotributo, that is, always and when they do not have a job in a dependency relationship, do not receive a pension and do not receive financial income or rental income.
To verify if they are reached, the AFIP explained that the monotributistas “They must enter monotributo.afip.gob.ar with your CUIT and tax code”.
For the rest of the monotributistas, the payment of the tax component must be made regularly, on the 20th of this month.
On the other hand, it was indicated that the new scales will come into effect with the semi-annual update of gross income, and to assess whether a recategorization is appropriate, the activity of the last 12 months regarding billing or any of the other parameters used for classification such as the area affected, the rents accrued annually or the consumption of electrical energy.
From the AFIP they indicated that when the different parameters analyzed exceed or are inferior to those of the current category, it is necessary to carry out the recategorization. “The new amount corresponding to the new category will be paid the month following the recategorization”, they specified. Likewise, those monotributistas who maintain the same category should not take any action.
Finally, if less than six months have elapsed since the registration in the monotribute, it is not appropriate to recategorize, they indicated from the AFIP.
