I canceled the tax and I want to return it, what do I do?

THE reduction of the monotax It can occur for various reasons, be it termination of activity, resignation or exclusion. When this happens, users are automatically no longer required to pay the monthly fee for this tax regime.

However, when they wish to register again, they must take into account the reason The time you will have to wait to register again will depend on this.

There are three types of reasons why the monotax can be canceled, and the Federal Public Revenue Administration (AFIP) Explain what each is:

1. Cessation of activities: corresponds to the end of the activity for which you signed up for the Single Fee, in this case you can sign up again when you resume the same or another activity in the Simplified Scheme.
2. Resignation: It corresponds when it is close to exceeding the permitted monorate parameters or continues its activity under the General Regime. You will be able to return to Monotributo once 3 calendar years have passed.
3. Exclusion: corresponds to exceeding the parameters allowed by Monotributo or being automatically excluded from this Administration. You will be able to return to Monotributo once 3 calendar years have passed.

If I canceled it, when can I re-enter the monotax?

The waiting time to re-register for the monotax will depend exclusively on the reason for the previous cancellation. For example, if this is due to the cessation of activities, the user will be able to re-subscribe at any time from the website of AFIP.

In this sense, people who stop working and contributing for a few months can accumulate up to 10 unpaid months. Once this limit is exceeded, the monotax will be automatically cancelled. In this case, users will have to pay the due months and then register.

For these cases, It’s best to cancel before you start owing months due to non-payment. This way the user can register again at any time.

“It is possible that in some cases when attempting to join the legend appears: An exit from the Regime due to non-payment has been officially recorded (Legislative Decree 806/2004). To date, no payments have been recorded that cancel the obligations that gave rise to the automatic exemption from the monotax regime”, warns AFIP on its website.

“Before requesting membership it is necessary to pay the entire debt. Once this amount has been paid you must wait 48 hours to try to register again. In these cases it is necessary to follow the procedure established in query ID 12450717 in order to continue with the process” . Add.

Monotax: withdrawal by exclusion

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.

“Those who are close to exceeding the parameters to remain in the monotax can renounce the regime and register for VAT and Profit purposes to continue business under the general regime. The steps for registering for VAT and Profit are detailed in the guide: How to do it Do I register additions and deletions of taxes and/or regimes?”

Some of the reasons people may be excluded from the monotax are:

• The sum of gross incomes exceeds the maximum established by the maximum available category.
• Categorization as selling products when services are provided.
• Failure to invoice while carrying out operations.
• The sum of the value of the purchases plus the expenses incurred for carrying out the activity in the last 12 months equals or exceeds 80%, in the case of the sale of products, or more than 40% in the case of the provision of services, of the revenues. maximum gross tax established for the maximum category available for each case.
• Inclusion in the public register of employers subject to labor sanctions (REPSAL).