Comparativo entre el régimen tributario actual y el régimen simple, para la contribuyente Nury Robayo Arias en el año gravable 2020

Abstract

The central objective of the case study is to mitigate fiscal uncertainty against the main characteristics of the tax regime to which the taxpayer currently belongs, in addition to broadening the knowledge of the recent regulations where the simple taxation regime is implemented in order to clarify the concerns and define the regime that can be used to obtain tax benefits, a comparison will be developed based on a projection of the different items and the impact of the figures will be determined quantitatively identifying the differences of the current regime with the simple taxation regime . A clear and broad knowledge of the norm of the current tax regimes will be obtained for the subsequent decision making and choosing the most convenient for the taxpayer. The case study will be carried out solving the problem that exists regarding uncertainty and answering the different questions in addition to comparing their tax returns, income, industry and commerce, value added tax and the differences between the regimes.