From January 1, the new scales of the monotribute, Therefore, those taxpayers who correspond to them must carry out the recategorization process, and they will have time until January 20.. In addition, from the Federal Administration of Public Revenues (AFIP), they reported that the first monthly installment of 2023 expires on the same date.
The AFIP also reported that “The updating of the values in gross income is progressive, since the lower income categories will be able to invoice 100% more in relation to a year ago”. The increase in the scale of monotributeis above the price variations in the same period, they explained.
Another important component, according to the Tax Agency, is that the bonus of the tax component for monotributistas A and B is maintained, provided that all of their income comes from monthly billing, that is, they do not have a job in a dependency relationship or receive a pension.
Monotributistas who are not included in the recategorizationthey must make the payment of the monthly commitment effective, until January 20, 2023. 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 parameters such as the area affected, rents accrued annually or electricity consumption.
Finally, they explained that those monotributistas who maintain the same category should not take any action. In addition, if less than six months have elapsed since enrollment in the monotributeit is not appropriate to recategorize.