Publicación:

Desventajas y ventajas del régimen de tributación simple frente al régimen ordinario de tributación en Colombia

Resumen

The Simple Tax Regime (RTS) seeks to reduce the formal burdens that Colombian taxpayers have, promoting formality and facilitating compliance with tax obligations of companies and individuals. The objective is to provide guidance to small stores, mini-markets, micro-enterprises and other companies that can benefit from the RST, making comparisons with the ordinary regime, allowing to have the scenario in accordance with their economic reality to opt for the one that generates the greatest economic benefits, because there are still many small businesses and entrepreneurs who are unaware of this regime and its benefits, This generates that informal businesses continue to exist due to the fear of paying high tax rates, permeating opportunities and benefits granted by the State to mitigate or generate savings in the tax burden, opening to credits with the financial sector, improving their competitiveness in the market and mitigating the effects of Covid-19.