Ventajas y desventajas de la aplicación del Régimen Impositivo para Microempresas, en MINIMARKET (Distribuidoras de Alimentos) ubicadas en el sector de la Biloxi del DMQ del año 2020.

Abstract

The Simplified Tax Regime in the country is applied for the collection of taxes; to income, added value and special consumption. It will be applicable to micro-enterprises that are included in the cadastre and comply with all the established parameters and limitations provided for in the standard, taxpayers with incomes of up to USD 300,000 have been taken into account for the cadastre and that have up to 9 workers, in in this case, the amount of income will prevail over the number of workers. The purpose of the creation and application of this regulation is to significantly reduce the number of formal duties, support the liquidity of the microentrepreneur and expedite the fulfillment of their obligations, in these fundamental axes on which this regulation is based, it intends to release tax burdens to the taxpayer, help the growth of liquidity and facilitate the payment of taxes to taxpayers. The objective of this work is to determine the advantages and disadvantages that taxpayers who are covered by this new Simplified Tax Regime of the Biloxi Sector of the Metropolitan District of Quito will obtain in the future. It is intended to know what tax effects this new regulation of the Internal Revenue Service may cause in the long term, which has managed to simplify formal duties and has implemented a new semi-annual tax.