Régimen simple de tributación y sus variantes

Abstract

The purpose of this research work is to provide information about the simple tax regime (RST), briefly analyze its reception behavior and application for taxpayers, precisely teach the benefits, advantages and disadvantages of adopting this regime, give a small teaching or training to people who require it or who are seeing this as a good option to achieve the formality of their ventures or improve other aspects for small business owners. The simple taxation regime (RST) is shown as a regime applicable without measure and with many good things, which in a certain way is like that, but we should not leave aside the fact that it has many variants and that the purpose of the government With the application of this it is to mitigate the informality of taxpayers and improving tax conditions with lower rates than the ordinary regime, but it must be taken into account before applying to this that the variants favor you to make the change. All this in order to promote that each taxpayer fairly fulfills their responsibilities and tax regulations. It is understood that this new regime and its modifications due to the tax reforms generate a host of concerns, but it is essential that each taxpayer does their respective study with the professional in charge to ensure that it suits them best.

Key words: simple regime, government, tax regulations, Tax Reform, responsibilities.