Law on tax relief for single-tax and self-employed workers: the AFIP has made official changes to the recategorization and payments

With the aim of guaranteeing single-tax payers access to the benefits of the Law on tax relief for small taxpayers and self-employed workers, the Federal Public Revenue Administration (AFIP) has decided to allow the six-monthly recategorization of the single-tax between 11 and 29 JulyY extend the deadline for paying the monthly bond until July 27.

General resolution 5226/2022, published Tuesday in the Official Journal, aims to ensure that single-tax payers have access to the benefits of the law on tax relief for small taxpayers and self-employed workers.

Law 27.676 has extended the maximum billing limits by monotax category. In this way it allows single-tax taxpayers to remain at current levels, if necessary, without seeing the values ​​of their monthly obligations increase.

The initiative is also born exemption from the tax component of the monthly obligation for small taxpayers enrolled in categories A and B, provided that they receive all their income through the monotax (i.e. they do not have an employee job or receive a pension and do not receive financial income or rental income).

The increase in the maximum billing limits per category that must be taken into consideration by single-tax payers to evaluate their reclassification. Exceptionally, the deadline for carrying out the six-monthly recategorization of the monotax will be enabled between 11 and 29 July.

Recategorization consists of evaluating the activity of the last 12 months to determine whether they should keep the category they are in or change it. When the various parameters analyzed exceed or are lower than those of the current category, it is necessary to carry out the recategorization. Those monotributors who maintain the same category should not take any action.

Likewise, AFIP extends the deadline for paying the current month’s bond until July 27. The extension of the deadlines aims to facilitate the fulfillment tasks of small taxpayers registered in categories A and B who have benefited from the exemption of the tax component. Taxpayers of the first two categories must make the monthly payment once the exemption from the tax component affects their profiles. This is July 11th.

However, the possibility of paying the monthly monotax obligation for those who request it for various reasons remains enabled for the entire month. In those cases, when a difference arises between the amount paid and the corresponding amount after the application of the changes deriving from the law on tax relief, the small taxpayers can reset it to cancel other periods.

Starting July 11, small A and B taxpayers who have no other source of income will be able to view their new credential through the AFIP website. If you need it, you can reprint your credentials. This is due to the fact that, since they will stop paying the tax component of the monotax, the system will assign them a new Revised Single Code (CUR). This procedure is performed in monotributo.afip.gob.ar with CUIT and tax code.

“The innovations introduced by the law 4.5 million single-tax payers benefit from across the country. The changes have a progressive orientation that favors people registered in the lower categories who will be able to invoice up to 60% more. The initiative also includes benefits for around 140,000 self-employed workers who pay income tax, “said AFIP head Mercedes Marcó del Pont.

AFIP: what are the new billing limits

The new billing ceilings per category that must be taken into consideration by taxpayers for enabling recategorization are the following:

• Category A: gross annual income up to $ 748,382.07
• Category B: gross annual income up to $ 1,112,459.83
• Category C: gross annual income up to $ 1,557,443.75
• Category D: gross annual income up to $ 1,934,273.04
• Category E: gross annual income up to $ 2,277,684.56
• Category F: gross annual income up to $ 2,847,105.70
• Category G: gross annual income up to $ 3,416,526.83
• Category H: gross annual income up to $ 4,229,985.60
• Category I: gross annual income up to $ 4,734,330.03
• Category J: gross annual income up to $ 5,425,770.00
• Category K: gross annual income up to $ 6,019,594.89

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