Since 2018, the variables of the monotax regime have been adjusted each January according to the accumulated increase in retirements from the ANSES general system in the previous year. In 2021, the mobility index was 8.07% in March, 12.39% in June and 12.12% in September, and it will be 12.11% in December. Then, the level of increase that should be applied to the allowed billing values in each category is 52.67%.
Thus, it is possible to estimate that the maximum billings to be in the scheme will reach $ 3,969,420 (service activities) and $ 5,648,790 (monotax dedicated to commerce). Having higher incomes will force taxpayers to leave the monotax system to go to the general regime.
In category A, the lowest, you can have income of up to $ 564,879, while in category B the cap will be $ 839,685 per year.
New scales of monotax 2022
Meanwhile, the values of what is paid monthly, adding the tax component and the contributions to social work and the retirement system, have been in a range of $ 2,646.22 since July (category A, whatever the activity) to $ 19,912.74 (category K, only admitted for commerce). And next year they will be located, with the readjustment, in figures of between $ 4,040 and $ 30,401, approximately.
In any case, the AFIP is promoting the approval of a bill that seeks to free those in categories A, B and C from paying the tax part of the monthly fee, which today in the lowest step is $ 228, 63. For now, that initiative, which was announced last October, has no scheduled date to be discussed in Congress.
Monotax: AFIP refunds
On the other hand, monotributistas that during 2021 have paid their monthly obligations in a timely manner for nine months, will have access to a one-month reimbursement of the tax component paid throughout this year. This was defined by the Federal Administration of Public Revenues (AFIP) through General Resolution 5100/2021 published in the Official Gazette.
The rule specifies the conditions to access the benefit provided for small taxpayers, who pay the monotax through direct debit from a bank account or credit card. In this way, the measure reduces, exceptionally, from 12 to nine months of the year the condition to receive the reimbursement.
The reimbursement for those who have paid in time and form for at least nine months will be automatically credited to the bank accounts or credit cards attached as a means of payment, by each of the compliant taxpayers.