Income Tax Tax Regime for Microenterprises Right or wrong?
Article Sidebar
Main Article Content
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).
Downloads
Article Details
Section
Los artículos publicados en la Revista de Investigación Formativa: Innovación y Aplicaciones Técnico-Tecnológicas (REI) se difunden bajo la Licencia Creative Commons Atribución-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0), que permite compartir y adaptar el contenido con fines no comerciales, siempre que se otorgue el debido reconocimiento a la autoría y se mantenga la misma licencia.
Los autores conservan sus derechos de autor y otorgan a la revista el derecho de primera publicación.
Para más información sobre la licencia, consulte: https://creativecommons.org/licenses/by-nc-sa/4.0/