Rimpe: régimen simplificado para emprendedores y el cumplimiento de sus obligaciones formales.

Abstract

To encourage and revive entrepreneurship in Ecuador due to the global crisis due to the pandemic, the Organic Law for Economic Development and Fiscal Sustainability after the COVID-19 Pandemic is developed, which in turn adhered to the Simplified Regime for Popular Entrepreneurs and Businesses ( RIMPE), for this reason, the present research work seeks to know the formal duties that were assigned according to the taxpayers' cadastres, by virtue of the aforementioned, the main objective is to analyze the fulfillment of the formal obligations in the taxpayers. RIMPE Entrepreneur, likewise, the methodology applied is mixed, that is, it will be of a qualitative and quantitative nature; it is qualitative because a literature review will be carried out with the purpose of obtaining a broader and more accurate perspective about the new RIMPE regime, which are collected from scientific articles, books and current legal regulations, and quantitative because an exercise will be applied practical about the RIMPE Entrepreneur, according to the norms given by the Internal Revenue Service (SRI), concluding that when correctly performing the formal duties, specifically in declaring the taxes, it is essential to know the laws and regulations, to correctly execute the procedures tax, in order not to fall into tax arrears.