ARCA and AGIP formalized the incorporation of taxpayers from the city of Buenos Aires to the system that unifies the payment of the national monotax with the simplified regime of gross income from Buenos Aires.
The Customs Collection and Control Agency (Arca) and the Government Administration of Public Income (AGIP) They formalized this Friday the incorporation of taxpayers from the city of Buenos Aires to the “Unique Tax System”that unifies the payment of the national monotax with the simplified regime of gross income from Buenos Aires.
The measure was will simplify the registration, payment and control of small taxpayers that jointly tax the national regime and the premises of the Autonomous City of Buenos Aires (CABA).
According to the regulations, the monotributists with fiscal domicile in the city must declare their condition against the Gross Income Tax at the time of adhering to the National Simplified Regime, which will allow them to integrate them into the so -called “CABA Simplified Regime”. In this way, the taxpayer will pay in a single process the components corresponding to the monotax (integrated tax, pension and health contributions) and the local Buenos Aires tax.
The discharge in the system will be carried out through the “Monotributo” portal (https://monotibo.arca.gob.ar) with fiscal key, while the payment credential (form 1520) will contain a unique magazine code (CUR) that will identify the situation of each taxpayer.
The resolution provides that those who are already registered in the Buenos Aires simplified regime will be automatically incorporated into the new scheme, while the AGIP will inform Arca any change in the tax framing of small taxpayers to update their real -time obligations.
The system also contemplates unified recategorizations, automatic data and casualties modifications. It also establishes that the ex officio exclusions arranged by one of the two agencies (ARCA or AGIP) will have effect on both regimes.
Regarding payment, taxpayers must enter the monthly fixed amount of gross income together with the usual obligation of the national monotax, on the same expiration dates. Those who already have automatic debit will see the local tribute incorporated together.
The standard also establishes that ARCA and AGIP will share the transactional cost of collection operations and coordinate actions linked to electronic payment systems, in line with the regulations of the Central Bank and the Credit Card Law.
The resolution, signed by the executive director of Arca, Juan Alberto Pazoand the general administrator of AGIP, Germán Krivocapichmarks another step in the integration of the “single tax system”, created in 2017 and that already governs in other provincial jurisdictions such as Córdoba.
Source: Ambito
