He tax reform package promoted by the ruling party, proposes important changes in the Monotribute. Specifically, the Executive’s proposal seeks to update the scales in quarterly, In addition to increasing the retirement and social work contribution of those who are part of the Simplified Regime for Small Taxpayers. At the same time, it adds an additional contribution, “at the option of the taxpayer” to the National Regime of Social Works.
He increase in scales will be quarterly through CPI which measures the National Institute of Statistics and Censuses (INDEC) starting in April.
Unlike the fiscal package withdrawn in the middle of negotiations in extraordinary sessions, the values to update proposed by the Bill on Palliative and Relevant Fiscal Measures are noticeably smaller, both for the billing limits and for the tax component of the contribution, while social work and retirement remain the same. This is what the accountant warned Marcos Felice on social network X.
The new billing parameters defined in this project They set the last tranche at $20,500,000 for services and $35,500,000 for the sale of personal items.
While the previous project proposed an increase for billing category A up to $5,000,000, raising the scale by 137%, This project raises it to $3,000,000, only 42.3% at a time when inflation is quickly causing it to fall below the limit.
In the case of limit billing of the regime such as category H in services, The previous project set the limit at $35,000,000, while the current one places it at $20,500,000. In the case of the sale of movable things, the maximum limit was $68,000,000 in category K and in the current one would go to $35,500,000.
Monotribute: new scales
Regarding this reduction in the limits of the project, Felice indicates that “It is probably so as not to continue losing revenue. If more taxpayers enter the Monotax regime, those in the general regime, who are the ones who pay the most taxes, fall.”
Furthermore, the maximum unit sales price, only in cases of sale of movable things, taking it from $180,589.67 to $385,000, increasing it by 113.2%.
On the other hand, the Fees to be paid monthly will range from $26,100.- for category A, $133,097.- for the highest category of services and $246,919.- for the sale of goods.
In addition, the limit amounts of the billing scales and the fees to be paid will be updated quarterly according to the CPI, as detailed in the project in its articles: “The maximum billing amounts, the amounts of rent accrued and the amounts of the integrated tax to be paid, corresponding to each category of small taxpayer, as well as the pension contributions and the amounts recorded in subsection c) of the third paragraph of article 2 , in subsection e) of the second paragraph of article 31 and in the first paragraph of article 32, will be updated quarterly starting in April of fiscal year 2024, inclusive, due to the annual variation of the Consumer Price Index (CPI). that is supplied by (INDEC)”.
Monotax: increase in retirement contributions and social works
Within the new scales proposed by the new project, updates contributions by 10% to the Argentine Integrated Pension System (SIPA) of all categories except TO that raises it to $9,800.
Likewise, it increases to $13,800 the contribution of National Regime of Social Works of categories A, B and Cof which ten 10% will be allocated to Solidarity Redistribution Fund. Meanwhile, the other categories will be left with the following contribution:
- Category D $16,400
- Category E $19,000
- Category F $22,000
- Category G $25,000
- Category H $29,000
- Category I $33,000
- Category J $38,000
- Category K $44,000
Monotribute: aadditional charge for social works
At the same time, it proposes a “additional contribution” of $13,800“at the option of the taxpayer”, at National Regime of Social Works. He 10% of that contribution will be allocated to Solidarity Redistribution Fund.
Monotax: exempt from new contributions
In the case of those registered in the National Registry of Local Development and Social Economy Effectors of the Ministry of Human Capitalincluded in the Category Awill be exempt from the increase in the retirement contribution, while in the contribution to social works and the additional, they will have a decrease of 50%.
For Service Providers:
- Category A: Before $12,128.39, now $26,100.
- Category B: Before $13,561.75, now $28,580.
- Category C: Before $15,503.51, now $32,358.
- Category D: Before $19,497.94, now $40,443.80.
- Category E: Was $29,945.97, now $50,348.18.
- Category F: Before $33,137.61, now $62,783.
- Category G: Before $38,694.95, now $84,361.30.
- Category H: Before $66,111.51, now $133,097.43.
For Sale of Furniture Things
- Category A: Before $12,128.39, now $26,100.
- Category B: Before $13,561.75, now $28,580.
- Category C: Before $15,241.42, now $31,688.
- Category D: Before $19,066.46, now $39,343.80.
- Category E: Before $24,526.43, now $46,648.18.
- Category F: Before $29,223.11, now $60,283.
- Category G: Before $33,439.61, now $80,161.30.
- Category H: Before $56,402.68, now $124,597.43.
- Category I: Before $81,121.96, now $159,007.17.
- Category J: Before $93,619.47, now $196,107.89.
- Category K: Before $106,964.65, now $246,918.68.
Source: Ambito
