The project of Tax Relief for Monotributistas that entered the Chamber of Deputies on Wednesday night presented by deputies Sergio Massa and Máximo Kirchner, which has the endorsement of President Alberto Fernández, is reversing with the collection of increases in taxes. quotas from January retroactively. But it also contemplates other changes.
Here are 5 keys to understand how the so-called Simplified Regime will be modified again:
I know roll back At the values of December 2020, the installments for the months of January to June 2021, in its 3 components: tax, retirement and health contributions. This means that 35.3% increase does not apply in the values of the quotas retroactive to January. These amounts will apply from July.
How will the new scales be
Billing scales are expanded of the categories. They are set as of July 1 new annual gross revenue or billing parameters that complement the regime in force since January 2021, without increasing the monthly value of the categories. For example, for category A, the allowable gross income increases from $ 282,424 to $ 370,000. And for category K from $ 3,530,303 to $ 3,700,000 the maximum annual billing value to be included in the Monotax.
What if the maximum billing was exceeded
Taxpayers registered as of June 30, 2021 who have exceeded, on that date or at any previous time, the upper billing limit will always maintain the status of monotributistas that your gross income had not exceeded the new amounts for each category. And it is established that only those who register income that does not exceed the equivalent amount 1.5 times the maximum gross income of Category K ($ 3,700,000 annually) and that the total assets of the country and abroad are taxed and exempt -without considering any type of non-taxable minimum- in the Personal Property Tax, do not exceed $ 6,500,000, not including the Residence.
Likewise, taxpayers who are in this situation will pay a “special fee” of once the value of the respective category in the case of categories “E”, “F” and “G”: and twice the categories “H”, “I”, “J” and “K”:
Regularization of monotax debts
Existing and expired payment plans may be refinanced, without interest and penalties, in new plans up to 60 monthly installments and an interest no greater than 1.5% per month.
In order not to underfund the health system, it is established that what is collected from the special fee and the debt regularization regime will be allocated to the Emergency and Assistance Fund administered by the Superintendency of Health Services to cover the difference in the collection of social work contributions. And if it is not enough, an exceptional financial support will be implemented for Health Insurance Agents.