AFIP suspends exclusions and cancellations

With the aim of cushioning the effects of preventive and compulsory social isolation on small taxpayers, the Federal Administration of Public Revenue (AFIP) ordered to suspend the exclusions of monotributistas corresponding to March.

Through a resolution that will be published in the Official Gazette, the agency also establishes that no monotributista will be discharged ex officio from the regime for non-payment of their obligations during March.

LThe decisions that will benefit the more than 3,600,000 taxpayers enrolled in the Simplified Regime for Small Taxpayers They are part of the package of measures deployed by the Government to deal with the effects of the coronavirus pandemic.

Exclusions

The legislation provides for a set of situations that generate the loss of monotax.

The most widespread is when the sum of the taxpayer’s gross income exceeds the maximum established by the maximum category available.

LAFIP considers other reasons such as the sale of a product at a value greater than the maximum unit selling price or the existence of rents that exceed the limits set by the regime.

The body headed by Mercedes Marcó del Pont defined that these systemic crossings will not be carried out in March.

Automatic withdrawals

The current mechanism establishes that a taxpayer is withdrawn when he does not pay ten consecutive installments. The AFIP resolved that March will not be computed for the purposes of accounting for the period necessary for the application of automatic cancellations.

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