Type of retirees authorized to register as a contributor tp the Monotributo scheme
Innovations in extending social insurance coverage to independent workers
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―De facto‖ companies, when any of their partners is simultaneously a partner and a director.
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Those who provide personal services outside the dependency relationship, either individually or in a partnership.
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Limited liability companies, public limited companies, cooperatives, social cooperatives, non-profit civil associations, non-governmental organizations,
foundations, rural companies, construction companies, companies which market clothing in shopping centres, exhibitions, fairs and the like, embassy and international
organization officials, employers of domestic services.
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Retirees due to working incapacity in any job. To ensure compliance with the above and guarantee that workers wishing to evade
taxes are not included in the Monotributo scheme, strong control mechanisms were established, including: i Credit card issuers must report monthly to the BPS and the
General Revenue Administration DGI on the operations of Monotributo scheme contributors; ii State agencies must report to the BPS and the DGI on what the
Monotributo scheme contributors consume or pay for public services; iii To extend the scope of the licenses related to economic activities covered by the Monotributo scheme,
Municipalities must coordinate with the DGI and the BPS; iv At the place where their activity is developed, Monotributo scheme contributors must reveal the grounds for their
registration with the DGI and the BPS, the last contribution payment receipt, and the documents certifying the origin and existence of the goods. The latter are essential for
departmental governments to grant and renew the licences allowing the development of the activities; v Registration may be made in all branches of the DGI and the BPS, through a
single and unique form. Therefore, if it is found that the contributor does not belong to the Monotributo scheme, heshe loses all rights, and must pay Value Added Tax, Income Tax
of Economic Activities, and Wealth Tax.