This article is based on the tax obligations that the taxpayers of MSMEs have, the new tax regime for micro-businesses, created in the Organic Law of Tax Simplification (2019), has its rules for its application. The Internal Revenue Service (SRI) issued a resolution on the cadastre and obligations of these taxpayers, the last one, this past May 22, 2020, where it will proceed to comply with a transitional provision of the law that set a deadline 20 days, from the effective date of the rule, for the SRI to carry out an ex officio update of the Single Taxpayer Registry (RUC) to micro-companies, according to the regulations of the Production Code, micro-businesses are those businesses with sales or gross income annual equal to or less than USD 300,000, the tax administration also includes small merchants, entrepreneurs, in addition to natural persons obliged or not to keep accounting and companies that have had gross income in the immediately preceding year equal to or less than the aforementioned amount , the purpose of this research is to determine what would be the behavior of taxpayers, since they cease to be age Before withholding, and the declarations become semi-annual, what will be the impact, since they have to accumulate semi-annually those resources that they will need to cover the semi-annual VAT obligation, the repercussion deepens even more, how much they have to pay on the total gross sales of 2% imposed on them, without considering the result of the fiscal year. The methodology used in the research was descriptive in the field, based on the bibliographic and documentary review, and the survey technique and the questionnaire instrument, which allowed to review, analyze, diagnose and point out issues related to the application of the law. To calculate the sample size, an objective population of 100 Accountants and Auditors has been used, members of the National Union of Colleges of Accountants of Ecuador (UNACCE), who are labor-related, either in a dependency relationship or by professional services with MSMEs Corresponding to a sample of n = 79 questionnaires, the results undoubtedly show that these taxes would mean a severe blow to the MSMEs economy, especially for microentrepreneurs, small entrepreneurs, and entrepreneurs.