The Revenue and Customs Control Agency (ARCA), formerly known as AFIP, is requiring self-employed taxpayers to meet a series of tax obligations to avoid penalties. One of the most important procedures is recategorization, an adjustment that must be made periodically to ensure that the category corresponds with current income. Taxpayers who do not complete this procedure may receive automatic fines from ARCA.
Recategorization is mandatory because it allows ARCA to maintain an updated control of the income of taxpayers. During this period, the variation of the Consumer Price Index (CPI) between January and June will be analyzed to define the new scales.
To prevent fines due to recategorization, ARCA offers the Billing Monitor, a platform that allows for detailed income tracking and helps avoid errors when updating the category. It is essential to perform recategorization within the deadlines established by ARCA to avoid fines.
ARCA offers two options for completing the recategorization procedure: the traditional method, where the taxpayer manually enters their data, and the simplified method, which allows for the automatic visualization of annual billing and confirmation or modification of the suggested category.
The update of the maximum billing amounts by category ensures that each self-employed taxpayer is paying taxes according to their actual billing level. Taxpayers must recategorize twice a year, with the next instance in July 2025.
The value of self-employment for 2025 includes the integrated tax, the contribution to the Argentine Integrated Retirement System (SIPA), and health insurance, and varies according to the category. Therefore, it is important for self-employed taxpayers to be aware of the obligations and deadlines stipulated by ARCA to correctly fulfill their tax duties.
