Aplicación del régimen simplificado para emprendedores.

Abstract

Our work was prepared to analyze the Application of the Simplified Regime for Entrepreneurs. Tax reform came into effect on January 1, 2022, and that was created through the Organic Law for Economic Development and Fiscal Sustainability after the COVID19 Pandemic. According to the tax reform, taxpayers who comply with the requirements imposed by this Law, must be subject to the obligation and compliance with the said regime as the case may be, with regard to the Camaronera owned by Mr Dalton Montesdeoca Moreno, which is the object of study, due to his economic income ex officio, he belongs to the Rimpe Emprendedores regime, for which reason he must comply with several obligations, such as making use of electronic invoicing in a mandatory manner, presenting his tax obligations on a semi-annual basis in the that refers to VAT and annually what corresponds to Income Tax. The method that was applied for the elaboration of the research work was descriptive, which helped to solve the problems raised within the Camaronera Object of study, a qualitative approach and positivist paradigm were presented that allowed to analyze and interpret the current regulations, the method of closed interviews and data collection that was provided by the taxpayer was applied. The analysis of the results was determined based on the research provided, which generated results that demonstrate the knowledge of the application of the Rimpe entrepreneurial regime, and the incidence that it generated in the Tax obligations, which was essential to be able to issue conclusions and recommendations. in favour of the shrimp company.