The tax changes established by the fiscal package will be published on Monday, July 8, and the date for the recategorization of the simplified regime with the new parameters is July 20, according to AFIP, but an extension is expected.
More than a week after the Bases law was approved and the Fiscal Package, the Government would publish both regulations in the Official Gazette. This will bring into effect the changes established for the planned taxes.
Among them, the one who most What is urgent is the Monotributo, whose recategorization is on July 20. The Federal Public Revenue Administration (AFIP) has to load the new parameters into the application so that taxpayers can perform the operation. And professionals consulted by Ambit They estimate that the organization led by Florencia Misrahi should extend the deadline by a few days. The time that technicians have to act is limited.
The new simplified regime scheme provides for an increase in the scales from 545% for category “A” to 745% for category “K” on an interannual basis. The pure self-employed person, that is, the one who pays the three components, the tax, retirement and social security, will have a monthly fee of $26,600.
When will the fiscal package be published in the Official Gazette?
As far as he could find out The first step to implement the changes would be this Monday with its publication in the Official Gazette.After that, the Executive Branch has to promulgate the law with a decree and then the AFIP has to issue a general resolution establishing the new amounts for the new category.
The fixed standard Two recategorizations per year: January and July of each period, but in 2024 it is conditioned by the changes approved in the National Congress.
The deadline established pFor this month of July it goes from 1st to 20th, but the scale has changedand even if it is not in force, taxpayers cannot carry out the procedure with certainty.
The AFIP recognizes the problem and intends to communicate the new deadline to confirm registration along with the announcements of validity and regulations.
The new scales are:
- Category A: goes from $2,108,288.01 to $6,450,000: increase of 206%
- Category B: goes from $3,133,941.63 to $9,450,000: 202%
- Category C: goes from $4,387,518.23 to $13,250,000: 202%
- Category D: goes from $5,449,094.55 to $16,450,000. 202%
- Category E: goes from $6,416,528.72 to $19,350,000: 202%
- Category F: goes from $8,020,660.90 to $24,250,000: 202%
- Category G: goes from $9,624,793.05 to $29,000,000: 201%
- Category H: goes from $11,916,410.45 to $44,000,000: 269%
- Category I: goes from $13,337,213.22 to $49,250,000: 269%
- Category J: goes from $15,285,088.04 to $56,400,000: 269%
- Category K: goes from $16,957,968.71 to $68,000,000: 301%.
Income Tax
It is Remember that the Bases Law and the Fiscal Package were approved in Junebut as the government decided to postpone the promulgation of the laws until July, The effect is a loss of income tax revenue from the fourth category last monthwhich will also come into effect retroactively to January.
It happens that the The law provides a special deduction for those who have to start paying from the first day of the year. This prevents companies from deducting amounts of tax retroactively. But retroactivity reaches up to the month prior to the promulgation.
If it had been Published in the Official Gazette in June, the discount would have only lasted until Mayand in June the employees should have received a discount. Since it is done in July, the perception will be up to the June salaries and the special deduction will also extend to that period.
Source: Ambito
