The first category would be paying a total monthly fee of $32,000. In the case of those who are in Category K, it is defined whether they move to the general regime.
The Customs Collection and Control Agency (ARCA) will enable the recategorization of the Simplified Regime, on the microsite of the Monotribute, after knowing the December inflation of 2.7% that will serve to adjust quotas and scales.
The collecting agency reported that taxpayers They will have until February 5 to complete the process biannual. To know which category corresponds to them, the 12-month billing is taken. Since the amounts are already preloaded, the taxpayer only has to verify if there is any difference.
But with him new fiscal package it was determined that the tax component, the social work component and the retirement contribution component adjust based on semiannual inflation. In this case, it should be the CPI recorded between July and December.
But this year, because Congress delayed the treatment of the tax law As part of what was called the Bases Law, the updating and Recategorization took place in August.
According to tax advisors, If ARCA were to adopt the semiannual criterion from July to December, the update will be 21%. But if ARCA adopts the 5 months from August, then the adjustment would be 17%.
It is estimated that If the adjustment criterion is applied based on a coefficient of 1.21, the lowest monotax fee with all its components would be $32,186 in January in category A.. For those at the top of the scale, K, if they sell services the fee will be $1 million and if they sell furniture $456,272.
To all this, we must add that by agreement between ARCA and some provinces, the Unified Monotax is charged, which includes a Gross Income component.
Those who may lose the monotributista category
The monotributistas who are in the category K, whose current maximum billing amount is today $68,000,000 annually, could have a limit of between $79,560,000 and $82,280,000, depending on whether ARCA applies the 1.17 or 1.21 update factor. This implies that in the next few hours they will know if they have to go to the general regime as registered responsible persons.
What would the January scales and fees look like with a 21% increase?
- Category A – Gross Income $7,804,500. Monthly amount to pay: tax component, $3,630. Total to pay when adding social security contributions: $32,186
- Category B – Gross Income: $11,434.50. Monthly amount to pay: tax component, $6,897. Total to pay when adding social security contributions: $36,638.80
- Category C – Gross Income: $16,032,500. Monthly amount to pay:
- Services – Tax component: $11,858 – Total payable when adding social security contributions: $42,904.
- Sale of movable thing – Tax component: $10,890. Total to pay when adding social security contributions $41,936.18.
- Category D – Gross Income: $19,904,500. Monthly amount to pay:
- Services – Tax component: $19,360 – Total to pay when adding social security contributions: $54,987.
- Sale of movable thing – Tax component: $18,029 – Total to pay when adding social security contributions: $53,656.
- Category E – Gross Income: $23,413,500. Monthly amount to pay:
- Services – Tax component: $36,300 – Total to pay when adding social security contributions: $77,861.
- Sale of movable thing – Tax component: $28,798 – Total to pay when adding social security contributions: $70,359.30
- Category F – Gross Income: $29,342,500. Monthly amount to pay:
- Services – Tax component: $51,062 – Total to pay when adding social security contributions: $97,989.
- Sale of movable thing – Tax component: $37,510 – Total to pay when adding social security contributions: $84,437.43.
- Category G – Gross Income: $35,090,000. Monthly amount to pay:
- Services – Tax component: $92,928 – Total to pay when adding social security contributions: $149,672 2.
- Sale of movable thing – Tax component: $46,464 – Total to pay when adding social security contributions: $103,208.40.
- Category H – Gross Income: $53,240,000. Monthly amount to pay:
- Services – Tax component: $266,200 – Total to pay when adding social security contributions: $339,689.
- Sale of movable thing – Tax component: $133,100 – Total to pay when adding social security contributions: $206,588.96
- Category I – Gross Income: $59,592,500. Monthly amount to pay:
- Services – Tax component: $529,375 – Total to pay when adding social security contributions: $626,306 .
- Sale of movable thing – Tax component: $211,750 – Total to pay when adding social security contributions: $308,681.35.
- Category J – Gross Income: $68,244,000. Monthly amount to pay:
- Services – Tax component: $635,250 – Total to pay when adding social security contributions: $758,588.
- Sale of movable thing – Tax component: $254,100 – Total to pay when adding social security contributions: $377,437.68.
- Category K – Gross Income: $82,280,000. Monthly amount to pay:
- Services – Tax component: $889,350 – Total payable when adding social security contributions: $1,049,173 2.
- Sale of movable thing – Tax component: $296,450 – Total payable when adding social security contributions: $456,272.55.
Source: Ambito
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