Aspectos a considerar para el cambio de régimen de microempresa a rimpe emprendedores de Deli Clean año 2021-2022.

Abstract

This research work focuses on the review of the changes made to the microenterprise regime, due to the introduction of the Organic Law for Economic Development and Fiscal Sustainability, which establishes the change from the microenterprise regime to the RIMPE regime. Therefore, this work allows to show the obligations to be fulfilled and the respective calculation of the income tax due to the introduction of the aforementioned Law. Given the above, the objective is the analysis of the technical, operational and legal aspects to be considered for the change of regime from microenterprise to RIMPE entrepreneurs of DELI CLEAN year 2021-2022, under a qualitative-descriptive study methodology, with the application of interviews and review guide for data collection. In essence, this research will reflect the main changes of the new RIMPE entrepreneurs regime and the application for the fulfillment of the income tax obligation, which, under this regime, is annual.