Overview
- ARCA began the semiannual recategorization process on Monday, July 13, and set a firm deadline of August 5 for taxpayers whose activity parameters changed during the past 12 months to complete the review.
- Only contributors with changes in income, rent, area used for the activity or electricity consumption must recategorize and those with under six months of activity are exempt.
- The procedure is fully digital through the Portal Monotributo and offers a Recategorización Simplificada that displays recorded billing, proposes a category and issues Form F.184 and new payment credentials when confirmed.
- ARCA now incorporates reports from payment platforms and digital wallets under RG 4614/2019, treating total inflows and commissions in cross-checks that have triggered contested automatic recategorizations; affected taxpayers can press a ‘botón de disconformidad’ and must file an appeal within 15 business days after notification.
- INDEC’s upcoming June CPI will determine the new scales that take effect in August and will change category limits and monthly dues, so taxpayers should verify records now and note ARCA’s new payment-plan option for debts if they face retroactive adjustments.