Análisis de los beneficios del régimen simple de tributación para los empresarios del sector automotriz ubicados en la avenida principal del barrio porvenir de Villavicencio (Meta)

Abstract

In accordance with article 903 of the National Tax Statute, the Simple Tax Regime (RST) is a new optional model of integral determination, whose declaration is made annually and has bimonthly advances that replaces the income tax; It also integrates the (INC) National Consumption Tax and the consolidated industry and commerce tax, in charge of those taxpayers who voluntarily decide to avail themselves of it. Employee contributions to pensions are also included in this new model, through the tax credit mechanism. The RST presents different benefits for the taxpayers who adhere to it, among these benefits are: not being subject to the source network, not being obliged to inform about their fiscal assets, starting electronic invoicing processes, they are not in the obligation to present their declaration of assets abroad, among others. In this way, the need arises to carry out this research work, focused on the analysis of the benefits that the RST can bring to merchants in the automotive sector in Villavicencio, since on many occasions due to ignorance, many people omit their tax obligations. Without first having analyzed the benefits that it can generate, both for the taxpayer and for the contribution to the development of the country, it is also important to mention that this project seeks to generate awareness among businessmen and merchants from the tax culture and the strengthening in the same pedagogical way and with an approach to the reality of the intervened companies.