ARCA Keeps August Monotributo Rates in Force for October

Overview

• ARCA confirmed that the Monotributo values published on August 1st remain applicable in October, with monthly fees ranging from $49,527.18 up to $1,614,446.04 for services and $702,103.24 for sales.
• The agency published annual gross income caps for categories A through K that run from about $12.0 million to $126.6 million, and the official category table governs which monthly fee applies to each taxpayer.
• Because the usual due date is the 20th of each month and that date fell on a Sunday in September, ARCA moved the September deadline to Monday, September 21, and any late payments accrue interest and remain owed while the taxpayer stays enrolled.
• ARCA requires electronic payment and offers the Cuenta Corriente de Monotributistas y Autónomos (CCMA) portal where contributors can view recorded payments, pending periods, accumulated interest and make regularization payments online.
• Recategorization occurs only twice a year in February and August so October has no automatic recategorization period, but taxpayers should check their status because ARCA can recategorize or exclude contributors who exceed category limits and that change can trigger new tax obligations.