The Federal Public Revenue Administration (FIPA) extended until January 27th (expired this Friday), the deadline for single tax payers to carry out their reclassification corresponding to the semester from July to December 2022, according to the collection body.
The extension to carry out the recategorization was reflected in the general resolution 5318/23, published this Friday in the Official Journal.
The new scales came into force on 1 January 2023Therefore, taxpayers enrolled in this scheme have to be reclassified where appropriate.
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 the characterization such as the area involved, the annual fees or electricity consumption.
When the different parameters analyzed exceed or fall below 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 reclassification”.
The Revenue Agency underlined this “Those single taxpayers who maintain the same category should take no action and if less than 6 months have passed since enrollment in the mono-tax, it is not appropriate to recategorize.
Monotribute: step by step, how to recategorize
- Enter the AFIP site (www.afip.gob.ar) and enter the taxpayer portal with the CUIT or CUIL number (is the user) and then the Tax key.
- come inside “Single Tribute” 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 taxpayer category and ceilings for each parameter in that category.
- Before proceeding, it is worth reviewing the new stairs 2023 to know if the category will be changed or not.
- Then you have to choose: “Continue recategorization.”
- You will be asked to complete the total revenue from January to December 2022 and to answer (yes or no) if you use a shop. Y “Continues”.
- Among the last steps is the entrance activity data and determine the new categorysomething 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.
Monotribute: stairs
The maximum billable amounts for each scale had already been updated in July and will now go up by 33.58% compared to the last value. Thus, category A, the lowest, will increase from $748,382.07 to $999,657.23 and the highest, category K, will increase from $6,019,594.89 to $8,040,721.19.
But the integrated tax and social security will increase by 72.48%. This is because there was no adjustment during 2022 and the increase is compared to January 2022.
As for social work pay, there will be a change this year: whereas previously all categories paid the same ($1,775.18 last year), it will now be variable.
The increase will be 72.48% only for the first three categories (A, B and C), where it will go from 1,775.18 dollars to 3,061.75 dollars. From D (maximum income of $2,583,720.42) it will increase. Thus, the D will pay $3,638.26, the E will pay $4,452.02 and then go up to the K, which will have an increase of 591% and will go to $10,505.29.
NS
Source: Clarin
