Various changes will be made to the monotax. In this sense, we point out:
Recategorization of trade:
The AFIP will recategorize ex officio or exclude the small taxpayer when from the product of the finding of acquisition of goods, personal expenses or by bank accreditations, added to 20% or 30% of said sums (for locations and / or benefits Services, or sale of personal belongings respectively), it is determined that it must be in another category or be excluded from the regime.
Electronic payment:
The monotax payers of the lower categories (except those inscribed in the National Registry of Effectores, those associated to labor cooperatives and the promoted ones) will have to pay the monthly obligation in banking or electronic form, opting for electronic transfer of funds, automatic debit by means of the Use of credit card, debit to account through ATM or direct debit to bank account, according to the following schedule:
– Category D: from May 2017.
– Categories A, B and C: from November 2017.
Electronic bill:
The monotax payers included in the categories F and G, as of 1/6/2017, are included in the electronic invoicing regime.
Electronic tax address:
The individuals who opt for the monotax must previously adhere to the electronic tax domicile, using tax code (except those registered in the National Registry of Effectors, those associated with cooperatives and those promoted). Those who are already adhered to the monotax, but have not yet done so to the electronic tax domicile, must constitute it until 9/30/2017.
Quarterly informative regime and recategorization:
The information regime is annulled by means of the four-monthly briefing, and a procedure called “My category” is implemented whereby taxpayers must confirm to AFIP, at the end of each four-month calendar, the information that the Agency makes available on the tax situation of each monotax payer. You can confirm the information and maintain the category or perform recategorization if applicable.
In all cases, the recategorization for the May / August period of each year with a maturity in September must be made even when it is appropriate to confirm the category of journal.
Excluded from this procedure are the small taxpayers registered in the National Registry of Effectors and those associated with labor cooperatives.
Reinsertion of excluded subjects:
We emphasize that they are included in the possibility of re-entering to the monotax the subjects that between 1/1/2016 and 12/31/2016 have ceased to cover the quality of subjects adhered to the monotax, either by a finding of office on the part of The AFIP or by self-declaration of the taxpayers themselves.