Efectos de la resolución nro. NAC-DGERCG20-00000060 (artículo 9., deberes formales y materiales) del servicio de rentas internas referente a las normas del régimen impositivo para microempresas comerciantes de suministros médicos y de servicios médicos en el período 2020 del Distrito Metropolitano de Quito.

Abstract

The micro-enterprises that sell medical supplies and medical services play an important role in contributing to the economic growth of the country, as they are part of the segment with the highest participation in Ecuador. The main objective of the research was to identify the effects caused by the issuance of the proposed resolution, approved by the Internal Revenue Service (IRS) regarding the rules of the tax regime for microenterprises. The method used in this study was the explanatory method, since for the purposes of this research, the effects brought about by the application of this regime were identified, analyzed and presented. The results found by the issuance of this resolution, were the significant changes related to the modification in the tax obligations that the micro-entrepreneurs had to comply with in a mandatory manner, and that for many, it was detrimental, because due to the pandemic, many businesses had large losses and that by law, contributing with the payment of income tax on their income, was complicated for them, and although the micro-enterprises analyzed did not present major disagreement, we must consider that although the issuance of the resolution should benefit all micro-entrepreneurs, several authors comment that, for an adequate tax compliance, certain aspects of the proposed reform should be undertaken or corrected so that all micro-enterprises registered in this regime benefit, and avoid that the tax culture is affected by possible tax evasions committed.