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Regulations on the Tax Support and Inclusion Regime for small taxpayers are adjusted

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GENERAL RESOLUTION 5034/2021

Strengthening and Relief Program for Small Taxpayers

On July 27, 2021, General Resolution No. 5034/2021 was published in the Official Gazette of Argentina, which provides for the Strengthening and Relief Program for small taxpayers, as follows:

1. PERSONS ENROLLED IN THE SIMPLIFIED REGIME WHO ARE SUBJECT TO EXCLUSION CAUSES

Subjects formally registered in the Simplified Regime for Small Taxpayers as of June 30, 2021, incurring as of such date or at any time prior to this in any of the exclusion causes set forth in Section 20 of the “Annex” to Law No. 24.977, may exercise the permanence option provided in the first paragraph of Section 4° of Law No. 27,639 by clicking on the “Monotributo” (https://monotributo.afip.gob.ar) between September 1 and 30, 2021, provided they concurrently comply with the following conditions:

  • During fiscal year 2020 its total gross income does not exceed the sum of FIVE MILLION FIVE HUNDRED AND FIFTY THOUSAND PESOS ($5,550,000. -).
  • As of December 31, 2020, their assets in the country and abroad taxed, non-taxed and exempt in the Personal Property Tax do not exceed the amount of SIX MILLION FIVE HUNDRED THOUSAND PESOS ($ 6,500,000. -). 
  • As of June 30, 2021, the gross income obtained by the activities included in the Simplified Regime for Small Taxpayers (RS) in the immediately preceding 12 months, including June 2021, had not exceeded the amounts of annual gross income established for the maximum category corresponding to the activity carried out.

2. CATEGORY APPLICABLE TO THE ACTIVITY

For the purposes set forth in the second paragraph of Article 11 of Law No. 27,639, the category applicable to their activity resulting from the re-categorization corresponding to the January-June 2021 semester shall be considered, except for those subjects who have acceded to the General System after June 30, 2021, considering the category registered as of such date.

3. SETTING OF THE SPECIAL QUOTA

To determine the amount of the special quota, the monthly value of the respective category in force as of July 2021 must be considered, including the integrated tax and the social security contributions, as indicated below:

CategoriesSpecial quota items 1 and 2
Total Service leasesTotal Sale of movable property
E5.239,444.711,54
F6.271,465.417,38
G7.314,876.168,24
H25.578,7621.342,16
I30.679,36
J35.234,20
K39.825,48

4. REINSTATEMENT OF EXCLUDED SUBJECTS

Persons included in the second paragraph of Article 4 of Law No. 27,639, whose exclusion from the Simplified Regime for Small Taxpayers had been registered ex officio between January 1 and June 30, 2021, may express their willingness to the reinstatement therein between September 1 and 30, 2021, to the extent they meet the conditions mentioned in the rule.

5. DEBT REGULARIZATION SYSTEM

Subjects adhered to the Simplified Regime for Small Taxpayers or those who have debts in that regime may request until September 30, 2021, the cancellation of the obligations through the Regularization of Debts Regime for Small Taxpayers established by Title V of Law No. 27,639.

6. REGULARIZATION REGIME

The regularization regime must meet the following conditions:

  • Considering the maximum number of installments to be granted and the financing rate according to the following table:
Condition at the time of accessionMaximum number of installmentsEffective monthly financing rate
Categories A to D601,25%
Categories E to K and subjects not registered in the Simplified Regime481,50%
  • The installments shall be monthly, equal, and consecutive. The amount of each installment shall be equal to or greater than one hundred pesos ($100.-).
  • The date of the debt consolidation will be the same of membership application.
  • La fecha de consolidación de la deuda será la fecha de solicitud de la adhesión.
  • The consolidated debt will be eligible for the remission provided for in Article 7 of Law 37,639.

7. EFFECTIVE DATE

The rule is effective as of July 27, 2021.

Source: https://www.boletinoficial.gob.ar/detalleAviso/primera/247379/20210727

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