SIMPLIFIED REGIME FOR MUNICIPAL TAX ON COMMERCE

The General Directorate of Revenue establishes a simplified tax compliance regime for small taxpayers who carry out economic activities in Concordia.

Who is it aimed at?
To taxpayers registered in the Commercial municipal tax, whose annual income does not exceed Category A of the Monotributo, who do not own more than one property, and who do not  carry out activities subject to special rates or minimums established in the Tax Ordinance.
Main benefits:
    Simplified determination of the municipal tax through a fixed monthly fee.
    No submission of monthly sworn statements.
    Reduction of administrative burden and tax costs.
 
How to access?
    Entry into the regime can be requested by the taxpayer.
    The classification and category are determined based on annual gross income.
 
Obligations:
    Monthly payment of the fixed fee established according to category.
    Communication of any change in activity or income that implies re-categorization.
 
Important:
    Those who exceed the limits of the simplified regime will be excluded and must comply under the general regime.
    The benefit may be revoked due to repeated non-compliance.
 
Inquiries and procedures: rentas@concordia.gob.ar – WhatsApp 345 4154775