Posibilidades y dificultades del Régimen Simple de Tributación

Abstract

The Simple Tax Regime, which began on January 1, 2019, reduces formal and substantial burdens, favors formalization and simplifies the tax obligation of micro and small entrepreneurs, increases competitiveness. Taking into account the multiple changes that it generates, this article aims to explore the possibilities and difficulties of its application for MSMEs in the city of Bogotá that want to formalize and for those that are already in operation. For this reason, this article characterizes the MSMEs in their economic, financial, operational and tax aspects, presents a description, explores the perceptions of two businessmen and an official of the Dirección de Impuestos y Aduanas Nacionales (DIAN) of Bogotá, is exploratory and applies a qualitative research methodology and concludes that it presents facilities for the complying with the tax obligation of taxpayers, at the same time that it presents difficulties due to its ignorance.