The 8 mistakes that you must avoid so that the AFIP does not persecute you

The Monotributo is the tax paid in most cases by professionals and other independent workers, and there are errors around the operation of this regime that can lead them to have to register as responsible registered in VAT and Profits.

The eThe exclusion of the Monotax is notified to the electronic tax address of the taxpayerand the list of those excluded is also published on the first business day of each month on the AFIP website.

But the exclusion of the Monotax is not the only problem that can be had if mistakes are made in tax management, but also contingencies can arise with the provinces, among others.

Monotributistas must register in the Provincial Tax on Gross Income

What mistakes should not be made in the Monotribute

Agustín S. Sosa, CEO of Simple Tribute, listed the following Mistakes that monotributistas can make, and that should be avoided:

1. Enroll only in national taxes. When developing a business, registration in both national taxes (Monotribute) and provincial taxes (Gross Income) must be taken into account.

2. Choose a random social work when registering. It is recommended to find out and have chosen the social work prior to registering in the Monotributo, since many that appear in the lists do not provide services to monotributistas.

3. Do not issue invoices for the operations they perform. One of the obligations as a taxpayer is to issue invoices or equivalent receipts for sales, benefits and service locations made. They must support the income in bank accounts and / or virtual wallets.

4. Confuse the letters of the categories with the types of receipts to be issued. Monotributistas issue type “C” receipts for operations carried out in Argentina and type “E” invoices in the case of exports. These are independent of which category they are in.

5. Not keeping control over issued billing. It is recommended to carry out an exhaustive monthly control of the invoicing carried out in order not to be excluded from the regime and / or pass from category.

6. Not having your tax information updated on ecommerce platforms. It is essential to have all the tax information loaded to avoid perceptions or withholdings that do not correspond.

7. Do not recategorize. It is a mandatory procedure that is carried out twice a year (January and July), where taxpayers must evaluate which category of the Monotax corresponds to them according to their activity during the last 12 months.

8. Do not request the return of perceptions for the purchase of foreign currency. The monotributistas who have made purchases or expenses in dollars may request that the tax advances made on the taxes on Income and/or on Personal Assets be returned to them.

An error is not requesting the return of the withholding tax on purchases of dollars

When does the exclusion of the Monotax take place?

The AFIP will notify the exclusion of the Monotax when, through the information that arises from its records and by systemic controls, it verifies the existence of any of the following causesamong others, listed Hernán Librano, from BDO Argentina:

  • Gross receipts earned from the last 12 months prior to each new bill, which exceed the maximum limit of the Monotribute.
  • Exceed the maximum unit sale price.
  • That they acquire goods or make expenses of a personal nature, for a value greater than the invoicing of the maximum category that corresponds to their activity, unless they have been made with other income and can be justified.
  • Bank deposits that are higher than billing admitted for the maximum category of their activity, except those that correspond to other activities such as work in a dependency relationship.
  • Carry out more than 3 simultaneous activities or have more than 3 operating units, for example, premises.
  • miscategorize yourself as the sale of products when in reality they provided services.
  • Operations without invoice.
  • Amount of the purchases plus the expenses inherent to the development of the activity, made during the last 12 months, totaling an amount equal to or greater than 80% in the case of the sale of goods or 40% for the provision of services, of the billing maximum of the corresponding category.

The exclusion is automatic and occurs without the need for intervention by the AFIP, from hour 0 of the day on which the condition causing it is verified.

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