There are several reasons why users registered with the Federal Public Revenue Administration (AFIP) decide. cancel yourself from the monotax, a scheme for small taxpayers, which unifies the payment of VAT and profits with pension contributions and social work. In detail, What is the procedure for canceling the single tax?
He The procedure can be easily carried out online, at the AFIP headquarters or by calling 0810-999-2347from Monday to Friday from 8.00 to 16.00, enabled exclusively for single-taxpayers, employees in a relationship of dependence, pensioners and future taxpayers.
The cancellation of the single tax can be done at any time. It is important to keep in mind that the month in which the withdrawal is requested will also have to be paid, since the withdrawal will only become effective from the following month.
According to the portal AFIPthis is the step by step to cancel the monotax:
- Enter Access with AFIP tax code and enter your CUIT number and tax code.
- The system will display the list of AFIP services you have enabled on the screen. Select Monotax. If you do not have this service enabled, consult AFIP. How do I use the tax code and how do I enter new services?
- Once in Monotribute, I chose the Edit and Download option in the left menu.
- The system will display several cards. Look for the one that says Unsubscribe from the monotax and press the Unsubscribe button.
- Enter the withdrawal period, indicating the month and year. Then select the reason for cancellation and press the Continue button.
- The system will redirect you to the Single Tax Registry to complete the confirmation of the operation.
- Check the data and press Confirm.
In this sense, the AFIP portal clarifies how to unsubscribe from the monotax, depending on the reason: due to cessation of activity, which occurs when the activity of a single tax collector is no longer carried out.
To do this you need to go to the “Modification and cancellation” category and indicate the cancellation of the regime starting from the month in which the activities will no longer take place.
However, when the reduction of the monotax is due to exceeding the parameters for belonging to the monotax, Users can opt out of the scheme and register for VAT and profits to continue under that scheme.
The steps for VAT and Profit registration can be found in the guide “How do I register additions and cancellations of taxes and/or regimes?”. Likewise, professional dismissal occurs in the event of non-payment for 10 consecutive months.
Can a monotax with debt be canceled?
“There are several reasons why the single tax can be revoked. The main ones are due to the cessation of the activity (when it will no longer be possible to carry out the activity of single tax collector), ex officio (for non-payment of 10 consecutive periods), resignation and exclusion (for exceeding the limit parameters of the regime)”, explains AFIP on its website.
When is the exclusion monotax cancelled?
There are several situations for which the AFIP can fire you by exclusion. When this happens, people will not be able to re-enter the system until 3 calendar years (January to December) have passed from the date of exclusion.
Some of the reasons why people may be excluded from the single tax I am:
- The sum of gross incomes exceeds the maximum established by the maximum available category.
- The rental area or cost exceeds the maximums established by the highest available category.
- The unit selling price exceeds the maximum limit.
- Acquisition of property or personal expenses worth more than the gross income allowed by the maximum available category.
- Bank deposits exceeding the gross income allowed by the maximum available category.
- Importation of goods or services in the last 12 months.
Source: Clarin