The AFIP can sanction in different ways those registered in the simplified regime who do not comply with the monthly payment of the monotribute.
Month by month, the monotributistas They must pay the Federal Public Revenue Administration (AFIP) an amount equivalent to taxes and contributions to retirement and social work. If the people registered for the monotribute do not invoice or pay the monthly feethe collecting entity applies penalties.
What can the AFIP do if a monotributista does not invoice?
- If a monotributista does not make invoices for your commercial activities, the AFIP can exclude you from the regime and be disabled as a taxpayer. Additionally, you will have to pay a economic compensation.
- Not billing can generate a debt for another tax (Gross Income).
- When a monotributista does not invoice, the AFIP can subtract from the total purchases the amounts corresponding to the acquisition of fixed assetson which it is proven that they have been paid with additional income.
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How many months can I go without paying the monotax?
In the event that the taxpayers of the monotribute do not comply with their obligations for a period of ten consecutive monthsthe AFIP the will go down automatically of the simplified regime.
This does not prevent that after pay off all debts and the obligations have been cancelled, it can be re-enter the regime. It must be taken into account that having debts generates interest and as time passes the compensatory interest will accumulate.
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In the same way, upon being suspended from the monotax, you will stop contributing to future retirement and social work.
How long do you have to wait to register for the monotax again?
The time to re-register for the AFIP monotribute depends on the reason for unsubscribing.
- The monotributistas whom AFIP has discharged from automaticallythey may re-enter after having complied with the outstanding debts.
- The monotributistas what were excluded of the simplified regime, they will be able to re-enter the system after three years.
Source: Ambito
