Of course, with the inflation that occurred in the period to be computed, the most affected and unbalancing parameter to generate a change of category is that of the gross income that arises from the sum of what is invoiced. All this without ruling out that for some taxpayers the drop in sales has offset the increase in inflation, for example the reduction in food consumption, which generates a greater impact in the case of small taxpayers.
new values
The applicable Tax Code for the year 2022 introduced increases in the amounts of annual gross income to be considered in the 8 regimen categories, so that Category A has a cap of $370,000 per year, reaching $2,600,000 in annual billing in Category H, the eighth and last. If the maximum amount indicated is exceeded, the small taxpayer is excluded from the regime, going on to pay taxes as a local taxpayer.
The recategorization must be done with City Code through www.agip.gob.ar , where all the parameters that fit each category can be consulted. It should not be forgotten that, if no modifications are registered that require a change of category, there is no need to carry out any procedure.
The payment of the regime’s quota for Gross Income Tax is bimonthly, although the table of categories also indicates the amount of the annual obligation, because article 284 of the Buenos Aires Tax Code so provides.
100% bonus
This year, the 100% tax rebate came into force for new taxpayers of RSIB who have enrolled in 2022notwithstanding which from the Buenos Aires tax administration it is emphasized that such subjects must also comply with the recategorization, if applicable.
The change of category does not imply the loss of the benefit because the taxpayer is included by remaining in the RSIB, as stated in article 175 of the Fiscal Code, of the Resolution 80/22 of the Ministry of Treasury and Finance and what is operationally regulated by the Resolution 41/22 of the Government Administration of Public Revenues (AGIP).
It should be remembered that the Buenos Aires Legislature passed Law 6,556, which incorporated article 175 bis into the CABA Tax Code, providing a bonus based on the age of the subjects adhered to the RSIB.
Source: Ambito
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