The Customs Collection and Inspection Authority (ARCA) and the Government of the Autonomous City of Buenos Aires will start, from January 1, 2026He Uniform monotributea system that allows taxpayers to meet their national and local tax obligations through a single monthly payment.
The measure was made official by Joint General Resolution 5769/25, published in the Official Journal and represents a relevant change for monotributists with tax residence in CABA. Since its introduction The integrated tax of the simplified system and the Buenos Aires gross income tax are paid in a single transactioneliminating the need to carry out separate procedures and payments.
As reported ARKThe central goal of the new system is to simplify tax compliance, reduce administrative burdens and unify tax information in a single digital environment.
ARCA: This is how the new Unified Monotribute system works in CABA
The uniform monotax will work via a centralized platform managed by ARCA. CABA taxpayers must complete registrations, recategorizations and queries exclusively through the national organization’s portal, without having to access parallel city systems.
One of the axes of the new system will be the Monotax and Self-Employed Current Account (CCMA).where all information on payments, debts and tax situation is recorded, both at national and local level.
The main points of system operation include:
- Individual ID card: Form F. 1520 is issued, which contains a Unique Magazine Code (CUR). This code concentrates the integrated mono-tax, pension contributions, social work and local tax of CABA.
- Automatic onboarding: Taxpayers already registered in the city’s simplified tax system will be automatically included in the Unified Tax System (SUT) without the need for additional procedures.
- Uniform categorization: The local tax category will correspond to that of the national mono-tax, avoiding imbalances or double tariffs.
This mechanism aims to eliminate inconsistencies between regimes and facilitate control for both the taxpayer and the state treasury.
Opt-outs, exclusions and automatic effects
The new system also introduces automatic unloading system which seeks greater coherence between the different tax levels. In practice, if a taxpayer loses its monotributist status at the national level, this situation will immediately be reflected in the local tax.
According to the decision, cancellation of national registration – whether due to death, cessation of activity or non-payment – automatically results in withdrawal from the CABA gross income system. In the same way, An exclusion from the national monotax would mean an exclusion at the local level without additional procedures.
This point is crucial because eliminates common situations in which a taxpayer was removed from one regime but continued to appear active and accumulate debts or subpoenas in another.
Who is reached by the Unified Monotax?
The new The tax system for small gross income taxpayers of Buenos Aires is the unified tax systemwithin the jurisdiction of the City of Buenos Aires (CABA), according to the following criteria:
-Topics: Taxpayers who comply with billing and other parameters are automatically included in the monotax categories.
-Small taxpayers: They are the monotributists with tax residency in CABA.
-Recipient: Responsible Persons Reached Through the CABA (Local Taxpayers) Simplified Gross Income System
-Duties: Unification of the gross income tax with the mono tax as follows:
- Integrated tax: replacement of VAT and profits.
- Pension contributions and health: replacing SIPA and social work.
- Tax on gross income under the “CABA Simplified Regime”.
A tax system that already works in large parts of the country
With the accession of the city of Buenos Aires, the uniform mono tax will come into force in 14 jurisdictions in the country. Provinces such as Buenos Aires, Córdoba, Mendoza, Entre Ríos, Neuquén, Río Negro, Salta, Jujuy, San Juan, Santa Cruz, Chaco, Catamarca and Tierra del Fuego are already using it.
The government emphasizes that the experience in these provinces has shown improvements in voluntary compliance, a reduction in errors and greater predictability for small taxpayers.
To explain the change simply: The new system works as follows: “One-off payment” for services: Instead of receiving and paying separate invoices – as was the case with electricity and gas – the taxpayer receives a single invoice containing all concepts and pays it in a single monthly transaction.
With this addition CABA joins a model that aims to modernize tax management, simplify procedures and reduce bureaucracy for more than a million Monotributistas working in the city.
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