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Simplified regimen


It is known as regime to the system or mechanism that allows the establishment and regulation of the operation of something. A tax regime , in this sense, refers to the legislation that sets the payment of taxes in a given territory.

The tax regimes they usually contemplate two classifications: a common regime and a simplified regimen . Each taxpayer falls into one or another group according to certain requirements established by the authorities.

The simplified regime is the one for small taxpayers . It has certain characteristics that make the regularization of the fiscal situation easier for these taxpayers than for the rest. Those who do not meet the criteria set by the State to belong to the simplified regime are part of the common regime.

Usually in a simplified regime they are paid aliquots reduced and taxpayers are exempted from certain obligations (such as submitting a monthly affidavit, to cite a possibility).

A example of simplified regime is the monotax that exists in Argentina . Through this regime, certain taxpayers can pay a single fixed tax per month, which already includes the tax and social security components (social work and retirement).

In this way, independent workers and traders who do not reach a certain level of billing and who meet other requirements can register under the simplified scheme and invoice as monotributistas. In this regime different are contemplated categories : when a person exceeds the maximum turnover set for the highest category, it automatically falls outside the simplified regime.


The simplified regime, as well as the common one, entails a series of well-defined obligations, which are the following:

* make the relevant inscription at Single Tax Registry (RUT) . This first point is also found among the obligations of the common system;

* the first time a sale is made to a person belonging to the common system, a copy of the RUT must be delivered;

* keep in view the RUT within the establishment in which the commercial activity is carried out, so that it is not necessary to request it to verify that it has complied with the first of the obligations cited here;

* compliance with any control system determined by the Government;

* Record all operations that are carried out every day in a tax book.

With respect to the last point, it should be noted that the book fiscal It is very important and should be carried out as neatly and responsibly as possible, recording in chronological order all operations that are performed daily. At the end of each month, the total payments for purchases of goods and services must be calculated, according to the invoices received by the person. In the same way, it is mandatory to express the total income obtained during the month.


No less important than the obligations are the following prohibitions that shape the simplified regime:

* cannot be added to price of the products or services offered the value of VAT, since in that case all obligations related to the common regime should be fulfilled;

* submit the VAT declaration, since for this regime it has no legal effect;

* demand discountable taxes and determine VAT on charge;

* carry out the calculation of VAT in the acquisition of goods that are excluded or exempt from this tax ;

* Issue invoice On the other hand, if the person belonging to the simplified regime decides to do so for their sales, they have the obligation to meet some requirements, such as denominating the document as a sales invoice expressly, including certain specific data of the seller and the buyer, recording of the date of issue, of the total and the description of the operation .