Form 152 AFIP – Monotributo

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When you want to dispense with the dependency relationship and want to start an independent economic activity, you will need to start needing the form 152 since you will touch yourself with the paperwork that the company or employer for which you worked before did.

What is Form 152 and what is it for?

It is a Monotributo credential, which is used every month to cancel the obligations of this simplified regime in the entities that are available for it.

It has a Unique Magazine Code (CUR) used so that the operations have a special code, it also shows the circumstance in which the monotributista has registered. The AFIP payment can be by debit card Rapipago or Pago Fácil, if so, you must bring the F.152 because it includes the CUR

The form will be requested in cases where procedures must be carried out where the registration to the Monotributo is accredited; for example, when joining the Monotributo social work or when carrying out a bank transaction. When requested, this form will be delivered with the F-184 proof of procedure.

Manage Monotribute Credential

What is the monotributo?

It is a favorable payment for independent workers since it is a synthesized way of paying taxes.

The monotribute payment makes it easier for you to issue invoices, have medical coverage for both your family and yourself, and have the possibility of retirement.

How do I become a monotributista?

You must have the tax code and CUIT, in the event that you do not have these documents, you have the possibility of making the request through the website with your new ID. If you prefer to do it through the unit, in the same way, go to the website and make your appointment.

What advantages do I have if I am a monotributista?

  • Tax simplification

It means that with a quota established for each month you can settle your tax and social security obligations.

  • Multiple payment channels

It allows you to make the cancellation with electronic transfer, automatic debit in account or credit card, through ATMs,

  • Compliance incentive

It will be granted if you comply punctually and in the established manner with the payment of each month in the course of a calendar year either with automatic debit or with a credit card. You will be refunded the monthly balance of the tax component.

Process

First you need to have the Unique Tax Identification Code (CUIT) by going to the AFIP office in whose jurisdiction the entrepreneur’s tax domicile is located. You can find out everything related to the Offices by entering the AFIP website: www.afip.gob.ar in the «Dependencies» section.

You must bring a duplicate of Form 460/ and bring the DNI in copy and original. Immediately the «Fiscal Key» is requested and the fingerprint, photo and signature are recorded.

It should be noted that the indicated tax domicile will not necessarily be the real domicile.

For example, the fiscal domicile is the one where the address or main and effective administration of the activities is located, while the real domicile is the one where the residence location is, which is reflected in the DNI.

The important thing is that the applicant knows that when he is going to process the CUIT, he must prove the tax domicile that is reported, for this to be possible he must present one of the requirements that in original and copy:

Requirements

  • Domicile certificate issued by police authority.
  • Notarial certificate of verification (in general it is extended to companies).
  • Photocopy of any Public service’s bill on behalf of the applicant.
  • photocopy of property title or rental or «leasing» contract, of the property whose address is denounced.
  • photocopy of bank statement or the state of your credit card.
  • Photocopy of the municipal authorization or equivalent municipal authority, as long as the applicant’s activity requires it.

STEP BY STEP

When you have finished the process at the AFIP offices, you must enter their website at your for the following:

1. Change the fiscal key given in the delegation: You must enter with the tax code and look for the option «Change Password” will ask you to enter the current password and the new password.

two. confirm the Biometric data such as the photograph and signature in the option «Acceptance of biometric data».

3. Economic activity going to the option «Comprehensive System» first choose the taxpayer and then go to the option «Tax Registry» and finally «Economic Activities». When you are sure that the activity is registered in the comprehensive system service, choose the «Monotributo» option.

Four. Fill in Items 1 and 2. For Item 1, place the option «Adhesion» and in Item 2 choose the CUIT, then click on the option «Generate Juarda Declaration».

5. For the next step, the declared address is verified. The start date of activities and the economic activity are also requested as shown in the image.

6. It will be necessary to report on all the parameters that make up the characterization within the Regime:
At the start of activities, the entrepreneur must fall into the category that corresponds to him in accordance with the physical magnitude referred to the surface that has been affected by the activity and, where appropriate, the amount agreed in the respective rental contract, notwithstanding If these parameters do not correspond, due to the type of activity, it must be initially categorized by means of a reasonable estimate.
When 4 months have passed since the start of your venture, you must begin to pay annually the gross income, electricity and rental payments in that period of time.
If 12 months have not passed since you started your venture, to achieve the four-month recategorization, the income must be canceled annually, then, in each recategorization, the indicatives of the past 12 months are taken into account, never based on a projection.
7. Now it is time to choose the Social Security data, in general «Active» or «Non-contributor to this Regime (Worker in a dependency relationship)» this occurs if you have to complete the independent activity that begins with a current employment relationship.
8. It is necessary to select the social work to which you are going to contribute according to the list that you will see on the screen if you make the contribution together with your spouse and if you are going to incorporate Adherents to the Social Work (Primary Family Group).
9. If you have already filled in all the information, click on the «Send Form» option to send all the information on the Adhesion process. You will be able to appreciate your category, in order to confirm membership.
When all this information is confirmed, you will obtain a credential to make all monthly cancellations for an account through ATMs or for automatic debit from a credit or debit card, for an electronic payment slip, or bank account.

Costs of the Monotax from 2019

Category A: Income up to $138,127.99 per year. Integrated tax: $111.81. Contributions to SIPA: $493.31. Social Work Contributions: $689. Total: $1,294.12

Category B: Income up to $207,191.98. Integrated tax: $215.42. Contribution to SIPA: $542.64. Social Work Contributions: $689. Total: $1,447.

Category C: Income up to $276,255.98. Integrated tax: $368.34 (services) and $340.38 (commerce). Contributions to SIPA: $596.91. Social Work Contributions: $689. Total: $1,654.25 (services) and $1,626.29 (commerce).

Category D: Income up to $414,383.98. Integrated tax: $605.13 (services) and $559.09 (commerce). Contributions to SIPA: $656.60. Social Work Contributions: $689. Total contribution: $1,950.73 (services) and $1,904.69 (commerce).

Category E: Income up to $552,511.95. Integrated tax: $1,151.06 (services) and $892.89 (commerce). Contribution to SIPA: $722.26. Social Work Contributions: $689. Total contribution: $2,562.32 (services) or $2,304.15 (commerce).

Category F: Income up to $690,639.95. Integrated tax: $1,583.54 (services) or $1,165.86 (commerce). Contribution to SIPA: $794.48. Social Work Contributions: $689. Total contribution: $3,067.02 (services) and $2,649.34 (commerce).

Category G: Income up to $828,767.94. Integrated tax: $2,014.37 (services) and $1,453.62 (commerce); Contribution to SIPA: $873.93. Social Work Contributions: $689. Total contribution: $3,577.30 (services) and $3,016.55 (commerce).

Category H: Income up to $1,151,066.58. Integrated tax: $4,604.26 (services) and $3,568.31 (commerce). Contribution to SIPA: $961.32. Social Work Contributions: $689. Total contribution: $6,254.58 (services) and $5,218.63 (commerce).

NOTE: From Category I, which is going to be explained below, only businesses, undertakings intended for the sale of movable property, can intervene in the Monotax regime.

Category I: Income up to $1,352,503.24. Integrated tax: $5,755.33. Contribution to SIPA: $1,057.46. Social Work contributions: $689 Total contribution: $7,501.79.

Category J: Income up to $1,553,939.89. Integrated tax: $6,763.34. Contribution to SIPA: $1,163.21. Social Work contributions: $689 Total contribution: $8,615.55.

Category K: Income up to $1,726,599.88. Integrated tax: $7,769.70. Contribution to SIPA: $1,279.52. Social Work contributions: $689 Total contribution: $9,738.22.

What are the data modifications that imply a substitution of the payment credential?

This credential must be replaced for the reason of the semi-annual recategorization and if there are changes in the information stipulated by the Unique Journal Code (CUR).

The changes or modifications can be of any of its elements:

  1. Integrated Tax: By mistake or categorization by trade.
  2. Fixed Pension Contributions: For being obligated or ceasing to be obligated to pay social security contributions upon reaching the age of 18, starting or ending an employment contract executed in a dependency relationship, accessing a retirement benefit, contributing to a professional fund, etc.
  3. Social work: If you carry out or leave the social work or for reasons of registration or discharge of those who make up the primary family nucleus.

Now you can obtain the new credential to pay the F.152 form, it will be done through an electronic transfer by entering monotribute in the «Monotribute data» option.

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