Since October last year, by decision of the National Government and through the Decree 953/2024the AFIP was replaced by the Customs Collection and Control Agency (ARCA). The new agency inherited all its responsibilities as a tax entity, including tax collection, foreign trade control and assurance of compliance with tax, customs and pension obligations.
In recent weeks, the entity announced new modifications for those within the Simplified regime for small taxpayersknown as monotributistas. The Updated categories Based on billing and the process to perform the jump or the low category (if necessary) it will pass from annual to semiannual.
Category b
- Integrated Tax: $ 6,904.57
- Contributions to SIPA: $ 13,058.11
- Contributions Social Work: $ 16,716.32
- Total: $ 36,679
Category c
- Integrated Tax: $ 11,871.01
- Contributions to SIPA: $ 14,363.92
- Contributions Social Work: $ 16,716.32
- Total: $ 42,951,26
Category d
- Integrated Tax: $ 19,381.24 (services) or $ 18,048.78 (Sale of furniture).
- Contributions to SIPA: $ 15,800.32
- Contributions Social Work: $ 19,865.77
- Total: $ 55,047.33 (services) or $ 53,714.87 (sale of furniture).
Category e
- Integrated Tax: $ 36,339.83 (services) or $ 28,829.60 (Sale of furniture)
- Contributions to SIPA: $ 17,380.35
- Contributions Social Work: $ 24,226.55
- Total: $ 77,946.73 (services) or $ 70,436.50 (Sale of furniture things).
Category f
- Integrated tax: $ 51,118.03 (services) or $ 37,551.16 (sale of furniture).
- Contributions to SIPA: $ 19,118.38
- Contributions Social Work: $ 27,860.54
- Total: $ 98,096.95 (services) or $ 84,530.08 (Sale of furniture).
Category g
- Integrated Tax: $ 93,029.96 (Services) or $ 46,514.98 (Sale of furniture)
- Contributions to SIPA: $ 37,472.03
- Contributions Social Work: $ 30,040.93
- Total: $ 149,836.63 (services) or $ 103,321.64 (sale of furniture).
Category h
- Integrated Tax: $ 266,492.09 (Integrated Tax for Services) or $ 133,246.04 (Integrated Tax for Sale of Movable Things)
- Contributions to SIPA: $ 26,765.73
- Contributions Social Work: $ 36,097.56
- Total: $ 340,061.68 (services) or $ 206,815.64 (sale of furniture).
Category I
- Integrated Tax: $ 529,955.85 (Services) or $ 211,982.34 (Sale of furniture)
- Contributions to SIPA: $ 52,460.84
- Contributions Social Work: $ 44,576.86
- Total: $ 626,993.55 (services) or $ 309,020.04 (sale of furniture).
J
- Integrated Tax: $ 635,947.02 (Integrated Tax for Services) or $ 254,378.81 (Integrated Tax for Sale of Movable Things).
- Contributions to SIPA: $ 73,445.18
- Contributions Social Work: $ 50,027.83
- Total: $ 759,420.03 (services) or $ 377,851.82 (sale of furniture).
Category k
- Integrated tax: $ 890,325.83 (services) or $ 296,775.28 (sale of furniture).
- Contributions to SIPA: $ 102,823.25
- Contributions Social Work: $ 57,174.67
- Total: $ 1,050,323.75 (services) or $ 456,773.19 (Sale of furniture).
What happens if I did not do the recategorization of the monotax in a timely manner
The recategorization It is carried out in a semiannual way, in January and July, and the activity of the last 12 months is evaluated. As the amounts are already preloaded, the taxpayer only has to check that their annual billing amounts do not exceed the established number that had as a limit and see if there is any difference.
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 it when one goes up or low in category. On the contrary, those who are maintained on the same scale or those that have less than 6 months of activity should not be carried out.
And in case, to be obliged to execute the process and Do not do it in a timely manner (The deadline was last February 5), Ark can recategorize it and impose economic sanctions: The tax entity may do it on its own if the fiscal information that it owns presumes that the taxpayer had, during the last 12 months, gross income higher than the maximums admitted for the category in which it is. These data have for the issuance of electronic invoices.
If this happens, The taxpayer will receive a notification at his electronic fiscal domicile until the February 19. Those who do not agree with recategorization may submit an appeal within 15 business days of notified the decision.
According to experts in the area, Arca can also apply as a sanction the 50% of the tax Integrated stopped paying and pension contribution to the Argentine Integrated Pension System (SIPA).
Source: Ambito
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