Microenterprises depend on several factors for their development and their permanence in the competition, such as monetary conditions, the form of administration, the competitiveness of the environment in which it develops, advertising, human personnel and compliance with the country's legal regulations. The present work is carried out in the context of the multidisciplinary linking project "Creation and Strengthening of productive and social capacities in the San Juan de Manta site 2019-2021". The objective of this article is to characterize the tax formality of entrepreneurs from the San Juan de Manta site. In this study the quantitative method was applied. A survey was applied to 84 community entrepreneurs. It was evidenced that the average income of the merchants is between 1 to 200 dollars per month, being a value lower than the unified basic salary. The tax culture in the sector is scarce, with 87% of existing businesses not having a RUC or RISE enabled for their economic activity. It is recommended to intervene in the Sector with a training plan to strengthen existing businesses, to contribute with basic accounting, cost and tax knowledge, which allows them to improve their economic situation. Keywords: tax formality, SMEs, community bounding.Las microempresas dependen de varios factores para su desarrollo y su permanencia en la competencia, como las condiciones monetarias, la forma de administración, la competitividad del medio en donde se desarrolla, la publicidad, el personal humano y el cumplimiento de las normas legales del país. El presente trabajo se realiza en el contexto proyecto multidisciplinario de vinculación “Creación y Fortalecimiento de las capacidades productivas y sociales en el sitio San Juan de Manta 2019-2021”. El objetivo de este artículo es caracterizar la formalidad contable de emprendedores del sitio San Juan de Manta. En este estudio se aplicó el método cuantitativo. Se empleó una encuesta a 84 emprendedores comunitarios. Se evidenció que el ingreso promedio de los comerciantes se encuentra entre 1 a 200 dólares mensuales, siendo un valor inferior al salario básico unificado. La cultura tributaria en el sector es escasa, siendo un 87% de los negocios existentes no cuentan con RUC O RISE habilitado para el giro de su actividad económico. Se recomienda intervenir en el Sector con un plan de capacitación de fortalecimiento a los negocios existentes, para aportar con conocimientos básicos contables, costos y tributarios, que les permita mejorar su situación económica. Palabras clave: Formalidad tributaria, PYMES, Vinculación con la Sociedad. ABSTRACT Microenterprises depend on several factors for their development and their permanence in the competition, such as monetary conditions, the form of administration, the competitiveness of the environment in which it develops, advertising, human personnel and compliance with the country's legal regulations. The present work is carried out in the context of the multidisciplinary linking project "Creation and Strengthening of productive and social capacities in the San Juan de Manta site 2019-2021". The objective of this article is to characterize the tax formality of entrepreneurs from the San Juan de Manta site. In this study the quantitative method was applied. A survey was applied to 84 community entrepreneurs. It was evidenced that the average income of the merchants is between 1 to 200 dollars per month, being a value lower than the unified basic salary. The tax culture in the sector is scarce, with 87% of existing businesses not having a RUC or RISE enabled for their economic activity. It is recommended to intervene in the Sector with a training plan to strengthen existing businesses, to contribute with basic accounting, cost and tax knowledge, which allows them to improve their economic situation. Keywords: tax formality, SMEs, community bounding. Fecha de recepción: 25 de noviembre de 2021; Fecha de aceptación: 29 de diciembre de 2021; Fecha de publicación: 10 de enero de 2022.