The monotributo is one of the current taxes in Argentina. And when you don’t pay, there can be consequences. Find out more.
He monotribute It is one of the tax regimes that Argentina has, since it allows small taxpayers to be able to pay, in a single installment, all their tax and pension obligations. And since we are dealing with small taxpayers, it can sometimes happen that it is difficult for them to make their payments and get into debt with the Federal Administration of Public Revenues (AFIP).
And when it comes to small taxpayers It is very common that, in months in which billing drops, it is difficult for them to pay their obligations and they accumulate debts.
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Monotributo: if I have a debt, when does it expire?
The debts monotribute prescribed at 5 years to have started That is, the tax You have 5 years to claim the payment of a monotributo debt and, in case of not doing so in that period, the same prescribes or expiresso the debtor will not be able to claim it.
Monotributo: what debts prescribe in 2023?
At the end of the year 2023, they will prescribe AFIP’s debts unclaimed for the year 2018so all debts that are not claimed in the coming months will have no effect At the end of the year. It should be remembered that the 5-year term applies only for registered taxpayerswhile those not registered extends to ten years the prescription.
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How do you request the prescription of an AFIP debt?
To request the prescription of one AFIP debt they must have been fulfilled established requirements. In general, it is done automatically although, in the event that the prescribed debt continues to appear, you will have to present a “discharge” before the tax
In it you must indicate the kind of Procedure and attach the screenshots of the prescribed debt.
It should be remembered that the statute of limitations may be suspended in some cases, such as:
- start notification inspection. When the AFIP reports the start of an inspection or verification process regarding a tax obligation, the prescription period is suspended since that notification until the completion date of the inspection process.
- notices of payment. if the tax issues a payment order related to an outstanding debt, the limitation period it is suspended from the date of the summons until the corresponding payment is made or an agreement is reached.
- Presentation of appeals or claims. If administrative or judicial appeals or administrative claims are presented before the AFIP, the statute of limitations is suspended until the matter is definitively resolved.
- Payment agreement. If a payment agreement is agreed with the AFIP to cancel a debt, the limitation period is suspended while the established agreement is fulfilled.
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Courtesy: Fecoba
If I am a monotributista and I did not invoice the month, what happens?
When I do not know bill in a month, it is important to know the possible repercussions that this may have in relation to AFIP. In the first place, it is probable that the AFIP investigate the reasons behind the non-billing and ask the taxpayer a valid argument.
In the event that you do not invoice, AFIP could investigate to discover what were the reasons why you did not “sell” in that month.
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In the event of being unable to provide a valid explanation for the absence of billing, the AFIP has the power to exclude the taxpayer from the tax regime in which it is noted. In addition, the lack of issuance of invoices for commercial operations can bring other negative consequences, among which are:
- sanctions and fines. As a monotributista you are required to issue invoices for all the commercial operations you carry out. If you do not comply with this tax obligation, you will be breaking the current regulations. The AFIP can impose sanctions and fines proportional to the seriousness of the non-compliance.
- Loss of tax benefits. The monotribute regime offers significant tax benefitssuch as the simplification in the presentation of affidavits and the tax burden reduction. However, if you do not invoice and do not comply with your tax obligations, you could lose these benefitssince it is probable that the AFIP intimidates you to register in the General Regimeimplying increased demands and responsibilitiesin addition to a higher tax pressure
- Legal issues. Not issuing invoices can bring you legal problems beyond the fines and penalties mentioned above. tax evasion it’s a crime. And not issuing invoices for commercial operations could take you to face a legal cause for tax evasion, with all the legal implications and criminal consequences that this entails.
Source: Ambito
