Efectos de la aplicación del Régimen Impositivo para Microempresas, designadas como agentes de retención dentro del marco normativo de la Ley de Régimen Tributario Interno, Capítulo I Art. 97.16 en empresas de Asesoramiento Contable sector Plaza Artigas, en el DMQ años 2020 –2021.

Abstract

The Tax Regime for Micro-businesses has been one of the major impact changes in the business sector for PYMES since your approbation in the official register. The ecuadorian state in order to collect taxes has determinated a new regime that consists of thepayment of 2% of income.Despite the great challenge to compley with the collection, the state guarantees benefits to those companies that have been designated in the regime, reducing tax obligations and speeding up the processes of the fulfillment of formal duties.The Micro-businesses, according to specific conditions could also be “Retention Agents”, therefore, they must add tax obligations which are exempt to the micro-businesses.This article analyzes each of the factors that make up the TRM (Tax Regime for Micro-businesses) designated “Retention Agents” and their effects applied to companies to the accounting sector, located in the Plaza Artigas in order to establish the global way the advantages and disadvantagesof the inclusion in this regime.Wheninquiring into the investigation, the fluctuations that the regime has had and the taxpayer ́s vision before the new calculation of Income Tax that directly influences in the cost effectiveness that gets the company and its payment capacity.