The Federal Administration of Public Revenues (AFIP) established that no single taxpayer He will be ex officio discharged from the regime for non-payment of his obligations during the periods of May, June and July.
The body headed by Mercedes Marcó del Pont also suspended the ex officio exclusions corresponding to July.
General Resolution No. 5025/21, published this Tuesday in the Official Gazette, guarantees that no monotributista is discharged from the scheme for lack of payment or excluded while the changes envisaged in the bill of tax relief for small taxpayers are perfected, which has already obtained half approval in the Chamber of Deputies.
As part of the measures to guarantee that small taxpayers can access the different benefits provided in the bill, the AFIP defined last week that the recategorization of monotributistas scheduled for July will be enabled once the parliamentary debate ends. To accompany the initiative being debated in Congress, the agency also extended the expiration of the monotax from June 25 to August 5.
In addition, the AFIP reports that Until July 31, inclusive, a series of benefits will be enabled provided for in the Tax Support and Inclusion Regime for Small Taxpayers.
The tools enabled for those taxpayers who have communicated their exclusion or renounced the monotax to become self-employed between October 1, 2019 and December 31, 2020 are: the possibility of joining the simplified regime again or accessing a reduction of the VAT technical balance.