Implementation of the RIMPE Regime and its Tax Adaptation in Ecuador
DOI:
https://doi.org/10.55204/trc.v3i1.e158Keywords:
RIMPE Entrepreneurs, RIMPE Popular Businesses, Economy, Simplified RegimeAbstract
On November 29, 2021 a change was made in the tax regulations that was contemplated in the Organic Law for Economic Development and Fiscal Sustainability after the Covid-19 pandemic, which states that as of January 1, 2022 in Ecuador, the Simplified Tax Regime RISE and the Tax Regime for Micro-enterprises had been replaced by the Simplified Regime for Entrepreneurs and Popular Businesses RIMPE, there was a large part of Taxpayers who are involved in this change. From this, the problem that originated was the uncertainty that led to all these changes. The objective of this research was to transmit relevant points that generate changes in the tax system. A descriptive research of qualitative character was used for the respective analysis and categorization of the collected information. Thus, being subjected to this regime, the Natural Persons that during the year 2021 had gross income up to twenty thousand United States dollars (USD 20,000.00) taking the name of Popular Businesses and on the other hand the Natural Persons that during the year 2021 had gross income over twenty thousand United States dollars (USD 20,000.00) and up to three hundred thousand United States dollars (USD 20,000.00) and up to three hundred thousand dollars of the United States of America (USD 300,000.00); while the corporations that during the year 2021 had gross income greater than zero and up to (USD 300,000.00).
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