Small taxpayers have until when next Friday, January 20 to be carried out the first reclassification to the Monotribute of 2023. The income scales will be updated by 33.58%, but what must be paid will have a greater adjustment.

The categories of the Monotributo – the simplified regime that allows you to pay a single unified tax, based on the level of income and activity – are updated at the beginning of each year

In this way they increase both the maximum billing for each category and how much you have to pay (taxes, social security contributions and social assistance), the maximum amounts of the fees accrued and the maximum unit sale price. But there are some surprises this year.

The maximum amounts to be invoiced each scale was already updated in July and will now go up 33.58% compared to the last value. Thus, category A, the lowest, will pass from having sales from $748,382.07 to $999,657.23 Y the highest, the K, will rise from $6,019,594.89 to $8,040,721.19.

But integrated tax and social security contributions will increase by 72.48%. This is because there was no adjustment during 2022 and the increase is compared to January 2022.

As for the payment of social work, this year there will be a change, whereas before all categories paid the same ($1,775.18 last year), will now be variable.

The increase will be 72.48% only for the first three categories (A, B and C)where it will drop from $1,775.18 to $3,061.75. From D (maximum income of $2,583,720.42) it will increase. A) Yes, D will pay $3,638.26, E will pay $4,452.02 and so it will rise the K, which will have an increase of 591% and will go to 10,505.29 dollars.

The Expires January 20th mashed potato the deadline for payment of the fee for the first month of the year.

What to keep in mind when recategorizing

To assess whether a recategorization is appropriate, the activity must be taken into account of the last 12 months regarding billing or any of the other parameters used, such as the affected area, the annual fees or electricity consumption.

Single tax payers who maintain the same category do not have to do anything. And if less than 6 months have passed since enrollment in the Monotax, it is not appropriate to recategorize.

The corresponding amount to the new category will be paid in February.

“The update of the gross income values ​​is progressive, since the lowest income categories will be able to invoice 100% more than a year ago, an increase that is higher than what prices changed in the same period,” said Carlos Castagneto .

Monotribute: step by step, how to recategorize

• Enter the AFIP website (www.afip.gob.ar) and enter the taxpayer portal with the CUIT or CUIL number (it is the user) and then the Tax Code.

• Enter the “Monotribute” service and choose the alternative “recategorize myself”. Another option is to go to “Registry system”, then to “Anagrafe Tributaria Unica”, then go to “Taxes/Option Monotributo” and finally choose the item “recategorization”.

• The page will display the current contributor’s category and the limits for each parameter in that category.
• before that, it is convenient to review the new stairs 2023 to know if the category will be changed or not.

• Then you have to choose: “Continue recategorization”.

• You will be prompted to complete with the total turnover from January to December 2022 and answer (yes or no) if a venue is used. And goes on”.

• Among the last steps is the entry of business data and the determination of the new category, which is suggested by the application itself after all the data entered.

• It is advisable to check all the data carefully. And in case you need to make a correction, you can “go back” and correct it.
• Finally, you have to “confirm category”.
• The system will inform if the operation was solved correctly and the new credential can be printed.

NS