Provisions applicable to the Single Tax System

August 10, 2021

By means of Joint General Resolution No. 5041/2021, the Federal Administration of Public Revenues incorporated to the “Single Tax System those taxpayers adhered to the Simplified System for Small Taxpayers (SR), who are also covered by the Simplified System of the Gross Income Tax of the Province of Buenos Aires and, if applicable, by the municipal and/or communal contribution that affects the activity carried out.

1. Applicable statement

The regulation states that taxpayers with tax domicile in the Province of Buenos Aires must declare their status with respect to the gross income tax and the municipal and/or communal contribution that affects the activity carried out, in order to be included in the “Provincial Simplified Regime” at the time of joining the Simplified Regime for Small Taxpayers (SR).

2. Data to declare

On the other hand, it is specified that the declaration must include the following data;

  1. The activity was declared on the basis of General Resolution No. 3,537 (AFIP).
  2. The information provided by the Arbitration Commission of the Multilateral Agreement of August 18, 1977.
  3. The tax domicile declared by the taxpayer before the FEDERAL ADMINISTRATION OF PUBLIC REVENUE, which must be in the jurisdiction of the Province of Buenos Aires.
  4. The information provided by the COLLECTION AGENCY OF THE PROVINCE OF BUENOS AIRES regarding:
    • The Gross Income Tax legislated in the Tax Code of the Province of Buenos Aires -Law No. 10.397 (text as amended in 2011) and its amendments-, the Tax Law of the Province of Buenos Aires No. 15.226, and other special tax laws.
    • The contribution that affects the activity developed -whatever its denomination-, within the framework of the collaboration agreements that the province subscribes with its municipalities or communes.

3. Formalization of the process

The adhesion will be formalized through the “Monotributo” website option “Alta Monotributo” with a Tax Code enabled with Security Level 2 or higher, obtained under the procedure provided by General Resolution No. 3,713. (AFIP) Once the required data have been entered, the system will issue proof of the transaction carried out – the acknowledgment of receipt – and the credential for payment.

4. Form No. F-1520

On the other hand, the regulation states that the credential for payment -Form F. 1520- will contain the Código Único de Revista – CUR (Unique Code of Review) that will be generated for each case, based on the situation of the small taxpayer concerning:

  1. The integrated tax.
  2. Contributions to the Sistema Integrado Previsional Argentino – SIPA (Argentine Integrated Pension System) and the National Health Insurance System, if applicable.
  3. Gross Income Tax of the “Simplified Provincial Regime”.
  4. The tax levied on the activity carried out -whatever its denomination-, if the municipality or commune has entered into a collaboration agreement with the Province of Buenos Aires for the collection of such tax.

5. Local tax revenue

Subjects adhered to the Simplified Regime for Small Taxpayers (RS) of the “Annex” must pay the following amounts along with the monthly obligation and until the due date:

  1. The fixed monthly amount corresponding to the “Simplified Provincial Regime”, according to the tax law or the tax regulation in force in the monthly period to be paid.
  2. If applicable, the fixed monthly amount established in the simplified regime of the contribution affecting the activity carried out, which will arise from the municipal or communal tariff ordinance, or the municipal or communal regulation ratifying the single fixed amount provided for all the municipal or communal jurisdictions adhered to the collaboration agreement of the Province of Buenos Aires.

6. Categorization and Recategorization

Small taxpayers of the “Simplified Provincial Regime” and, as the case may be, of the municipal and/or communal contribution that affects the activity carried out will be classified in the same category as they are in the Simplified Regime for Small Taxpayers (SR) of the “Annex”. In this sense, the recategorization provided will affect the following regimes;

  1. Simplified Regime for Small Taxpayers (RS) of the “Annex”.
  2. “Provincial Simplified Regime”.
  3. Simplified regime of the municipal and/or communal contribution that affects the activity developed -whatever its denomination-, if applicable.
Source: Boletín Oficial 05/08/21