Income Tax Tax Regime for Microenterprises Right or wrong?

Abstract

On January 1, 2020, a new tax regime for micro-enterprises came into force, which provides for a tax of 2% of the total income obtained annually; This represents an important change in the way in which income tax is calculated for this economic sector (microenterprises and individuals that meet the condition of microenterprises). Indeed, the SRI went from charging microentrepreneurs a tax on the income obtained to charging a tax exclusively on invoiced income. This means that the new tax base will tax the total income obtained by a microentrepreneur, instead of taxing the profit or income that he obtains from his productive activity. This new calculation system has completely different effects on the economic agents involved, that is, the active subject (state) and the taxpayer (taxpayer).