The AFIP (Federal Public Revenue Administration) requested that the small taxpayers They must consider the values of the parameters of the following criteria to carry out their categorization and recategorization:
– Surface area affected by the activity
– Electric energy consumed
– Accrued rents
This was done through General Resolution 5546/2024 published this Monday, August 12, in the Official Gazette. It details how the categories are according to these criteria:
These categories can be consulted through the “Monotributo” portal (https://monotributo.afip.gob.ar). Likewise, they must obtain the new credential, which will contain -if applicable- the Updated Unique Journal Code (CUR).
It is also clarified that the values indicated in the table are effective from the period January 2024, inclusive.
AFIP updates the credentials of self-employed workers
In its article 2, the organization led by Florencia Mirashi will update the credentials of small taxpayers in Category A who carry out primary activity and those who are in the categories “A exempt” and “B exempt”, in order to record the Unique Journal Code (CUR). These must be reprinted by those responsible.
How the July flat tax should be paid
The payment obligation corresponding to the monthly period July 2024 must be paid according to the values in force in the table called “January to July 2024”, published on the “Monotributo” portal (https://monotributo.afip.gob.ar), which can be consulted by selecting the option “see previous amounts and categories”.
Obligations corresponding to the period August 2024 and following must be entered according to the values established in articles 88 and 92 of Law No. 27,743, which can be consulted on the aforementioned portal.
Monotributo: how to re-enter the simplified regime
Small taxpayers who have been excluded from the Simplified Regime for Small Taxpayers (RS) por having exceeded the parameters of maximum unit sales price, annual gross income and/or amounts of rent accrued annually, in force prior to the validity of Law No. 27,743, or that have rstatement in order to request registration in the taxes of the General Regime, in both cases, with effect from January 1, 2024 to July 31, 2024, both dates inclusive, may choose to re-join the Simplified Regime for Small Taxpayers (RS), without the time limits established by articles 19 and 21 of the Annex of Law No. 24,977, its amendments and supplements, being applicable, to the extent that they meet the remaining subjective and objective conditions required by the aforementioned Annex.
This option may be made until September 30, 2024, inclusive, with effect from the first day of the month immediately following the submission of the membership application, through the “Monotributo” portal (https://monotributo.afip.gob.ar).
Monotributo: how to be exempt if you have two properties for rent
To make the benefit effective, AFIP clarified that those who adhere or have adhered to the Simplified Regime for Small Taxpayers (RS) exclusively for the purpose of carrying out the rental activity of up to TWO (2) properties, They must register through the “Monotributo” portal (https://monotributo.afip.gob.ar), selecting the option “Modification of lessor of up to 2 properties – Benefit Law 27737” and reporting the period from which the exemption from the integrated tax would apply.
In cases where such registration is applicable with retroactive effect For periods accrued between October 2023 and July 2024, the same must be made until September 30, 2024, inclusive.
Likewise, the aforementioned subjects They must declare the activity code “681098 – Real estate services performed on their own account, with own or leased property ncp” according to the “Economic Activities Classifier” – Form No. 883 – approved by General Resolution No. 3,537, accessing with the Tax Code the service called “Registration System”, option “Start/Single Tax Registry”, or through the referred portal, option “Modification or Cancellation/Economic Activities”.
In order to enjoy the aforementioned exemption, the respective lease agreement must have been previously registered in the “Real Estate Lease Registry – RELI” service, in accordance with the provisions of General Resolution No. 5,545.
Small taxpayers who have complied with the provisions of the preceding articlemay request the re-allocation of the integrated tax paid corresponding to the monthly periods accrueds between October 2023 and July 2024, both inclusive, by accessing the “CCMA – Current Account for Monotributistas and Self-Employed Workers” service with a Tax Code, or its refund in accordance with the procedure provided for by General Resolution No. 2,224 (DGI), through the application program called “RETURNS AND/OR TRANSFERS – Version 4.0”, available on the website of this Agency (https://www.afip.gob.ar) and whose new features, characteristics, functions and technical aspects for its use may be consulted in the “Applications” option of said website.
Source: Ambito
