SRI published the registry of businesses and enterprises that will be subject to the Rimpe

The Internal Revenue Service (SRI) published the registry of popular enterprises and businesses subject to the application of the Simplified Regime for Entrepreneurs and Popular Businesses (Rimpe), including popular businesses.

Within the institutional page it was detailed which are 143,919 ventures and 645,887 popular businesses that will be subject to the new regime. That is, 789,806 taxpayers.

To put together the referential list, the SRI took as a reference the information of gross annual income greater than $ 0 and up to $ 300,000 as of December 31 of the previous year. This was detailed in Resolution NAC-DGERCGC21-00000060, which regulates the application of the new regime.

The Rimpe is the new regime, which was established in the Economic Development and Fiscal Sustainability Law, which will be applied to businesses and enterprises with income from $ 0 to $ 300,000. These, in turn, are divided into two segments, those from $ 0 to $ 20,000 fall into the category of popular businesses, while those from $ 20,001 to $ 300,000 are startups.

There are 11 excluded activities of the regime, among which are agricultural companies, fuel marketers, capital income and transportation.

Another detail, included in the SRI resolution, is that private non-profit institutions will be subject to the Rimpe to benefit from the filing of semi-annual returns and the other regulations related to the simplification of tax obligations.

The entity explained that the fact that these institutions are included in the new regime does not change their legal nature, nor does it lose the tax exemptions provided for in the current tax regulations.

What to keep in mind:

1. The natural persons and companies subject to the Rimpe must comply with the requirements established for each type of subject according to the provisions of the tax regulations that regulate the registration, updating and suspension or cancellation of the Single Taxpayer Registry (RUC).
2. Taxpayers subject to the new regime must issue receipts of sale, retention, complementary documents, including liquidations of purchase of goods and provision of services.
3. Taxpayers classified as “popular businesses” that carry out economic activities not subject to the Rimpe must issue invoices exclusively for these transactions.
4. Taxpayers subject to the microenterprise regime, who join the Rimpe; and, those subjects who are under the RISE, who meet the conditions to be part of the Rimpe regime, They may continue to use their vouchers and authorized documents until their effective date. However, in the vouchers the legend “Taxpayer RIMPE Regime” must be registered manually, by means of a stamp or any other form of printing.
5. The authorized graphic establishment shall not print taxpayer legends RISE regime or Microenterprise taxpayer that could be generated in the authorization documents.
6. Taxpayers subject to the Rimpe, who are not popular businesses and who issue receipts of sale, retention and complementary documents under the electronic modality, They must include the legend “Taxpayer RIMPE Regime” in the “Additional Information” field. Once the Internal Revenue Service publishes the technological changes that taxpayers must carry out for the inclusion of the legend, taxpayers must implement them in the 90 day term subsequent to having made said publication, which will be informed by the official means available to the institution. (I)