The Federal Public Revenue Administration (AFIP) began to carry out the pending returns to monotributistas and compliant self-employed workers, as established by the regulations approved in 2018. For the former, the refund is delayed for three months and for the latter, one month.
He benefit It is for those taxpayers who, during 2023, complied in a timely manner with the integrated tax payment and the retirement fee.
Already in the last days of May, the first refunds equivalent to one month of the tax component for those who paid with bank account debit. Now, it is expected that those who paid with money will also receive the money in the coming days. automatic debit with credit card.
Refund for monotributistas
For small taxpayers, the payment was extended beyond what is established by the General Resolution 4309/2018which provides that it must be made in March of each year for taxpayers who made the payment through direct debit to bank account and automatic debit with credit card.
Refund for self-employed
Initially, the return of the benefit was made in March, but last year it was modified by the General Resolution 5422/2023. In accordance with article 2 of this regulation, The refund is made exceptionally for 2024 in May Because payments were deferred in the previous month, taxpayers who made the payment through direct debit to bank account and automatic debit with credit card.
The tax accountant and former vice president of the Professional Council of Economic Sciences (CPCECABA), Mirian Roldanexplained to Ambit that generally the AFIP makes returns after the deadline. “One of the tax principles is equality and another is equityTherefore, if the treasury perceives and sanctions those who do not comply with the income of their obligation, it should also recognize an interest when it (AFIP) itself incurs a default,” he assured.
“I have a case, for example, of a monotax category C, which in December had a tax component of $1,636.83and that, at the current value of May, that component is $3,452.09. In summary, AFIP gives you back $1636.83, but if the taxpayer owes, he would charge $3452.09, which is the current value plus interest for late payment,” he explained.
Monotributistas and self-employed: how do you know when the refunds are made?
The information on the refunds can be consulted through the “CCMA – Current Account of Monotributistas y Autónomos” service, which is entered with a tax code on the AFIP website.
Meanwhile, within the “CCMA – Current Account for Monotributistas and Self-Employed” section, by selecting “Various Inquiries” you can request the “Detail of incentives”. There, it is indicated whether the benefit will be credited or not, the amount of the refund and the reasons why the refund was granted or rejected.
Source: Ambito
