AFIP announced the new categories in force since August

The Federal Public Revenue Administration (AFIP) published the new values ​​for the single tax categories. The new scales will be in effect from August 1. In addition, the tax authority also extended the deadline for recategorizing the single tax until August 2.

The new categories can be seen on the page https://www.afip.gob.ar/monotributo/categorias.asp and are the following:

As clarified, self-employed workers or those associated with cooperatives registered in the National Registry of Effectors. Neither will the members of cooperatives when their gross income does not exceed the maximum amount established for category A.

(***) The following subjects are exempt from paying contributions to the social security system and social works:

• Those who are subject to other pension schemes.
• Those under 18 years of age.
• Taxpayers who joined the single tax for the rental of movable and/or immovable property.
• The undivided successions of the subjects adhering to the regime who choose to remain in it.
• Those who retired under laws prior to 07/1994 (No. 18,037 and No. 18,038), that is, those retired until 06/1994.

Retirees (under previous laws or current law) are exempt from making contributions to social security.

(****) Individual membership in a social security, without members. For each member, the same amount must also be paid.

Recategorization of the single tax: how to do it

The 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 so that taxpayers adhering to the Simplified Regime for Small Taxpayers (RS) can carry out the recategorization corresponding to the January/June 2024 semester.

The availability of the system to begin recategorization will be announced through the AFIP website.

Steps to recategorize:

• Access the Monotributo Portal: enter with the Fiscal keyIf 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 completed, the new payment credential will be available.

It is important to note that the amount corresponding to the new category It will be paid the month following the recategorization, not at the time of the recategorization.