Recategorization is a mandatory procedure that self-employed workers must carry out every six months. How it is calculated and everything you need to know.
Recategorization in the RS is mandatory for small taxpayers and must be done twice a year, in July and January.
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As he anticipated Ambitthe Federal Public Revenue Administration (AFIP) extended the deadline for the recategorization of the single tax. The new deadline for the completion of this procedure will be August 2. He did so through the General Resolution 5523 published this Friday in the Official bulletin.
In summary, the official text extends the deadline until August 2, 2024 for taxpayers adhering to the Simplified Regime for Small Taxpayers (RS) to carry out the recategorization corresponding to the January/June 2024 semester.
The regulation reminds that this measure is taken due to the modification of the values of the parameters of gross income, surface area assigned to the activity, electricity consumed and accrued rents. Likewise, the payment obligations resulting from the recategorization will take effect from August 1, 2024 and until January 31, 2025.
Key points of the Resolution
- Recategorization in the RS is mandatory for small taxpayers and must be done twice a year, in July and January.
- The taxpayer’s category determines the amount of tax obligations that must be met.
- To recategorize, taxpayers must enter the AFIP website with their Tax Code.
AFIP: when and how recategorization can be done
The availability of the system to begin recategorization will be announced through the AFIP website.
Steps to recategorize:
- Access the Monotributo Portal: Enter with your tax code. If you do not have a tax code or have lost it, you must manage it again.
- Enter the recategorization option: Detail the amount billed in the last 12 months.
- Print the new payment credential: Once the recategorization is complete, the new payment credential will be available.
It is important to note that the amount corresponding to the new category will be paid the month following the recategorization, not at the time of the recategorization.
Source: Ambito
