Since the 1st of this month, the new scales began to apply, so registered taxpayers must recategorize themselves if applicable.
For iProfessional
01/19/2023 – 9:29 p.m.
The Federal Administration of Public Revenues (AFIP) extended until next January 27inclusive, the term for the monotributistas to carry out their recategorization corresponding to the July-December 2022 semester. This was established through General Resolution No. 5318/23, which will be published in the Official Gazette.
It should be noted that from the 1st of this month the new scales began to apply, so taxpayers registered in this regime must be recategorized if applicable.
To assess whether a recategorization is appropriate, the activity of the last 12 months must be taken into account with respect to billing or any of the other parameters used for classifying such as the area affected, rents accrued annually or electricity consumption. When the different parameters analyzed exceed or are inferior to those of the current category, it is necessary to carry out the recategorization. The amount corresponding to the new category will be paid the month following the recategorization.
For their part, those monotributistas who maintain the same category should not take any action. On the other hand, if less than 6 months have elapsed since the registration in the monotax, it is not appropriate to recategorize.
Billing ceilings for recategorization
The billing ceilings by category to be taken into account by taxpayers for when they are the following:
To carry out the recategorization, taxpayers must enter the AFIP website and enter the CUIT/CUIL/CDI number and the tax code. There, they must select the “Recategorize me” option and the system will automatically inform the current category of the taxpayer and the limits of each parameter of that category.
Finally, by selecting the “Continue recategorization” option, they must enter information corresponding to the amount invoiced in the last 12 months. With these data, the system determines the new corresponding category, which must be confirmed using the “Confirm category” option.
AFIP enables mechanism to appeal ex officio recategorizations
Changes in the way to appeal the recategorization
The Federal Administration of Public Revenues (AFIP) modified the regulations corresponding to the monotribute to facilitate the filing of appeals in cases of ex officio recategorization, through General Resolution 5316/2023 published today in the Official Gazette.
In case of not presenting the appeal, the monotributista will be automatically recategorized.
The AFIP can automatically recategorize the small taxpayere when it verifies that it did not comply with the obligation to recategorize itself or that it is inaccurate.
In the same way, the tax entity can resort to this procedure when purchases or expenses that exceed the amount of annual gross income maximum admitted for the category in which it is framed.
Said reclassifications, in the case of being carried out by computer systems, are notified in the Electronic Tax Address the first business day of the months of August and February of each year; In addition, through the AFIP web system you can consult the reasons for it and appeal it.
Until today’s resolution, if the recategorization was carried out in a face-to-face inspection, the monotributista could only appeal it in writing before the official who issued the resolution by which it was made.
From now on, on the other hand, the taxpayer can appeal the recategorization via the web -whether it was done in person or by computer means- through the “Digital Filings” service, selecting the procedure “Recategorization of the Monotax – Appeal on time” within 15 days after the notification of the recategorization.
With this change, it seeks to “readjust the current procedures for the filing of the appeal”, taking into account “the technological advances developed” and with the aim of “facilitating the interaction of said subjects with the communication channels of the agency”, it points out the AFIP in the recitals of the resolution.
