The tax agency announced what are the new amounts of the current scales of the monotax and one of them exceeds one million pesos.
In October last year, by decision of the National Government and through Decree 953/2024, the AFIP was replaced by the Customs Collection and Control Agency (ARCA). The new agency inherited all its responsibilities as a tax entity.
In recent weeks, the entity announced new modifications for those within the Simplified regime for small taxpayersknown as monotributistas. Updated categories were confirmed based on billing. The process to perform the jump or the low category (if necessary) will pass annual to biannual.
With this change based on inflation, taxpayers must review that their annual billing amounts do not exceed the established number They had as a limit. In case this occurs, they must make a recategorizationwhich is processed through the Ark website. The limit time to do it is until the February 5.
One of the categories in force for the second month of the year, exceeds $ 1,000,000 in tax component. Know what it is, the details of the other scales of the monotax and how to recategorize in this tax system.
Ark 01
Current categories of monotax from February 2025
Category a
- Gross income: $ 7,813,063.45
- Tax component: $ 32,221.32
Category b
- Gross income: $ 11,447,046.44
- Tax component: $ 36,679
Category c
- Gross income: $ 16,050,091.57
- Tax component: from $ 41,982.19 to $ 42,951.26
Category d
- Gross income: $ 19,926,340.10
- Tax component: from $ 53,714.87 to $ 55,047.33
Category e
- Gross income: $ 23,439,190,34
- Tax component: from $ 70,436.50 to $ 77,946.73
Category f
- Gross income: $ 29,374,695.90
- Tax component: from $ 98,096.95 to $ 84,530.08
Category g
- Gross income: $ 35,128,502.31
- Tax component: from $ 103,321.64 to $ 149,836.63
Category h
- Gross income: $ 53,298,417.30
- Tax component: from $ 206,815.64 to $ 340,061.68
Category I
- Gross income: $ 59,657,887.55
- Tax component: from $ 309,020.04 to $ 626,993.55
J
- Gross income: $ 68,318,880.36
- Tax component: from $ 377,851.82 to $ 759,420.03
Category k
- Gross income: $ 82,370,281.28
- Tax component: from $ 456,773.19 to $ 1,050,323.75
How to make monotax recategorization
The recategorization It is done Every 6 monthsin January and July, and the activity of the last 12 months is evaluated. If there were changes in income, rentals, surface of the premises or energy consumed, you have to recategorize.
This is an evaluation of parameters that monotributistas must perform to know if they are framed in the same category in which they are or should modify it: They should only do so when one goes up or low in category. On the contrary, they should not perform any action those who are maintained on the same scale or those that have less than 6 months of activity.
This is the step by step To make monotax recategorization:
- I agreed to Ark site with CUIT/CUIL/CDI number and fiscal key.
- Select the option “Recategorization“. This function is only available and enabled during periods of recategorization.
- The system will show you the current category and Topes established from that parameter. It is advisable to review the current categories To be clear what corresponds. For this, you are looking for the “current scales” on the Ark website.
- Select “Continue recategorization“, enter the billed amount In the last 12 months and answered the asked questions.
- Enter the data corresponding to your activity to determine the new category.
- The system will calculate and show you the corresponding category according to the data provided. If the data is not correct, press on the “Return” button to fix errors. If the data is fine, click on “Confirm category“. The system will report that the transaction was done correctly and you can print the New credential.
Source: Ambito
I am an author and journalist who has worked in the entertainment industry for over a decade. I currently work as a news editor at a major news website, and my focus is on covering the latest trends in entertainment. I also write occasional pieces for other outlets, and have authored two books about the entertainment industry.
