ARCA made new changes official, specifying the periods that will be considered to determine the new category of each taxpayer, based on their declarations.
The Government began the recategorization process for monotributistas, recently announced by the Customs Collection and Control Agency (ARCA). As reported, The process can be carried out between January 15 and February 5.
With the publication of the General Resolution 5637/2025 In the Official Gazette, several modifications to the Simplified Regime for Small Taxpayers (RS) were made official. Among the changesthe periods that will be considered to determine the new category of each taxpayer were defined, based on their declarations.
In this context, the calculation of the categories will take as reference the information provided by the Consumer Price Index (CPI). According to the percentage of annual variation reported by the INDEC, the updating of the scales will be carried out in the months of January and July, considering the previous semesters concluded in June and December, respectively.
The norm highlights: “that, in this regard, it determined thatThe update provided for in article 52 of the aforementioned Annex will be carried out every six months starting in fiscal year 2025. inclusive, in the months of January and July, by the coefficient that arises from the annual variation of the Consumer Price Index (CPI) provided by the National Institute of Statistics and Censuses (INDEC), corresponding to the calendar semester that ends the immediate month prior to the update being carried out.”
Additionally, they implemented more agile procedures to carry out recategorizationusing the information available in the organization’s computer systems. The corresponding resolutions will be notified to the taxpayers’ Electronic Tax Address within 10 business days after the expiration of the change period.
Finally, it is clarified that the Recategorization of the trade will take effect from August and February for the January/June and July/December semesters, respectively.
Source: Ambito
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