Costos relacionados con las obligaciones tributarias del régimen común en pequeños comerciantes

Abstract

Two ways to come into the category valued added tax on sales were created at 1983 supported by Decree 3541 in order to improve the management of tax on sales, i.e. Simplified Scheme and Common Scheme. The first model typified small traders as natural entities with not revenue cap exceeded and had no more than two trading establishments; on the other hand, legal and natural entities had not meet requirements for simplified regime. This structure now remains but the various tax reforms have increased the relevant requirements to fit into simplified model. This instance has led a lot of people who previously had few obligations being forced to register to this levy, or the National Taxes and Customs Office classified officially them in Common Regime of Value Added Tax. Common Scheme involves a lot of obligations to be met at the risk of being penalized financially or morally. This study is an approach to the cost may result from these duties.