LAW (Legislative Branch) 26 565
Social Security Resources. Monotributo. CONTENTS
new regulatory framework: in fact it enacted the new text of the single tax policy.
The text of this was passed in the E-report of 1/12/2009.
recall the main changes:
* It allows re-entry to the scheme for those individuals who have resigned or been excluded without 3 years have elapsed since that fact.
* scales are redefined and physical quantities, incorporating the annual amount of rent payable as follows: Annual Ings
Surface
Cat. Energ.Elect Rentals
B $ 24,000 30 M ² 3,300 KW $ 9,000
C $ 36 000 45 M ² 5,000 KW $ 9,000
D $ 48,000 60 M ² 6,700 KW $ 18,000
E $ 72,000 85 M ² 10,000 KW $ 18,000
F $ 96 000 110 M ² 13,000 KW $ 27,000
G $ 120,000 150 M ² 16,500 KW $ 27,000
H $ 144,000 200 M ² 20,000 KW $ 36,000
I $ 200,000 200 M ² 20,000 KW $ 45,000
the case of sale of movable property, add the following categories with the additional requirement of minimum number of employees as employees and they do not exceed the parameters of area affected, electricity consumed and the amount of accrued annual rents for class I. Cat
Empl.
Ingrs.Rrutos
J 1 K 2 $ 235,000 $ 270,000 $ 300,000
L 3
The integrated tax for each category is as follows: CATEGORY
PRESTACIONESDE LOCATIONS AND FURNITURE ITEMS FOR SALE SERVICES
B $ 39 $ 39 $
C
D 75 $ 75 $ 128 $ 118 $ 210
E F
$ 194 $ 400 $ 310 $ 550
G H
$ 405 $ 700 $ 505 $ 1600
I $ 1,240
J - K
$ 2,000 - $ 2,350
L - $ 2,700
The unit selling price ceiling is set at $ 2,500
* When no longer a minimum number of employees as an employee, there shall be no exclusion the scheme if that amount is recovered in the month following the reduction produced.
* provides new grounds for exclusion from the scheme related to:
a) bank deposits that are incompatible with the declared income;
b) purchases and expenses related to the activity above 80% or 40% of revenues the case of sale of goods or services, respectively, for categories I, J, K or L.
* is required when operating the exclusion as the zero hour of the day when this occurs.
* When the Federal Administration of Public Revenue verify that the taxpayer is in any of the causes of exclusion, till the act of finding and notify the taxpayer for the exclusion of right. This will have zero effect on the time that was the cause of exclusion.
* reductions are made regarding the sanctions currently applicable to monotributistas.
* It authorizes the Federal Administration of Public Revenue to identify certain areas, regions and / or activities, however have fewer than 40,000 inhabitants, the parameter should be applied to the activity area affected.
In labor, establishes the following modifications:
- Regarding the Simplified Regime for Small Taxpayers establishing the following contributions:
* Dispatched Argentine Integrated Retirement System (SIPA): $ 110.
* Dispatched to the National Health Insurance: $ 70.
* additional and optional contribution by the incorporation of each household member to the National Primary Health Insurance: $ 70.
Furthermore, without prejudice to the Social Security benefits that could be brought for Universal Basic Benefit Retirement and Disability or Death Pension, is set to have a minimum guarantee provided by Article 125 of the pension law (L. 24 241).
Regarding Domestic Service Scheme, will be received as established by General Resolution (AFIP) 2538, which determined the amounts to be entering the domestic personal character bound contribution to the National Health Insurance. Finally, establishing a regime of Social Inclusion and Promotion of Independent Work. Through this scheme, individuals with annual incomes of $ 24,000, including under certain circumstances, university graduates not older than 2 years to graduate, enjoy exemption from income tax and integrated also replaced the Argentine contribution to the Provisional System for a share of social inclusion to be established by the Executive. In return, the amounts charged by these subjects may not be deducted from income tax. Standard
Date: 17/12/2009
Gazette: 21/12/2009
Agency: Legislature
Jurisdiction: National
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