This week the Ministry of Economy published the new scales as of July 1 in the monotribute regime. The increase that is given by law and that is applicable for this semester is 41.5% determined from the increase in the retirement regime that was granted in March of 17.04% and 20.92% in June.
With this new increase in billing ceilings, the annual gross income limits for each category are as follows:
Category A: goes from $999,657 to $1,414,762
Category B: goes from $1,485,976 to $2,103,025
Category C: goes from $1,557,443 to $2,944,235
Category D: goes from $2,583,720 to $3,656,604
Category E: goes from $3,042,435 to $4,305,799
Category F: goes from $3,803,043 to $5,382,248
Category G: goes from $4,563,652 to $6,458,698
Category H: goes from $5,650,236 to $7,996,484
Category I: goes from $6,323,918 to $8,949,911
Category J: goes from $7,247,514 to $10,257,028
Category K: goes from $8,040,721 to $11,379,612
The monthly installments will remain in force and for now there will be no increases in their value.
We remember that the maximum category for services is H and for the sale of goods K. For its part the monthly installments will remain in force and for now there will be no increases in its value.
The purpose of this measure is to advance the scales at the time of the recategorization that will take place in the month of July. Remember that taxpayers must perform two recategorizations in the month of July and January of each year taking the annual income of the last 12 months of billing.
The amount corresponding to the new category will be paid the month following the recategorization.
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 typecasting such as the area affected, the rents accrued annually or the consumption of electrical energy. 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.
The dates to carry out the recategorization are from July 1 to July 20, in the event that the taxpayer does not carry out the recategorization and the income has been exceeded, the Treasury can intimidate the taxpayer to make it or carry it out ex officio. Even if the monthly parameters are exceeded, you can exclude it from the regime.
The dates to carry out the recategorization are from July 1 to July 20.
This computer crossing is done in the month of August and February, however the taxpayer may appeal the category reported within 15 days of receiving the notification. Once the term has expired, the appeal may be initiated through “Digital Presentations”.
The new category of monotributo and the payment will take effect from the first day of the following month and until the last day of the month in which the next recategorization must be made. In this case from the month of August and until the month of January.
To carry out the recategorization, the taxpayer has to enter the Monotributo web portal with the tax code, select “recategorize me”, then the option “continue recategorization” and indicate the new parameters and print the credential.
To carry out the recategorization, the taxpayer must enter the Monotributo web portal with the tax code, select “recategorize me”then the option “continue recategorization” and indicate the new parameters and print the credential.
It should be noted that these new income categories They will also apply to the simplified monotributo of the Tax on Gross Income.
By Cr. Parrilli Federico Jose (CHINNI, SELEME, BUGNER AND ASSOCIATES.)