Small and medium-sized enterprises (SMEs) are part of a representative group in the Ecuadorian economy. Formal duties are obligations of the taxpayer with the controlled entity which, in the case of Ecuador, is the Internal Revenue Service (SRI). The objective of basic accounting is to provide information on the economic, financial and events in the company or organization: The objective of this following work is to describe the result obtained in the context of the project of linkage with the society of the Faculty of Accounting and Audit called "Multidisciplinary Linkage Project Creation and Strengthening of productive and social capacities in the San Juan de Manta site 2019-2021" in terms of the objective of training business owners in the regularization of formal duties. The selected approach is quantitative. A survey applied to a sample of 27 microentrepreneurs was used. The participants stated that they are not part of the Ecuadorian tax system and that they are interested in carrying it out, to which the training has contributed. A broad assessment of the knowledge acquired during the process and a strong perspective of its use to improve the household economy was determined; improve tax and accounting processes expand their businesses. Keywords: basic accounting, SMEs, taxation, relationship with society.Las pequeñas y medianas empresas (PYMES) forman parte de un grupo representativo en la economía ecuatoriana. Los deberes formales son obligaciones del contribuyente con la entidad controlada que, en caso del Ecuador, es Servicio de Rentas Internas (SRI). El objetivo de la contabilidad básica es proporcionar información sobre los hechos económicos, financieros y acontecidos en la empresa u organización.  El objetivo el presente trabajo, es describir el resultado obtenido en el contexto del proyecto de Vinculación con la Sociedad de la Facultad de Contabilidad y Auditoría denominado “Proyecto Multidisciplinario de Vinculación Creación y Fortalecimiento de las Capacidades Productivas y Sociales en el sitio San Juan de Manta 2019-2021”. En cuanto al objetivo de capacitar a los pobladores dueños de negocios de la regularización de los deberes formales. El enfoque seleccionado es el cuantitativo. Se utilizó una encuesta aplicada a una muestra de 27 microempresarios. Los participantes manifestaron no ser parte del sistema tributario ecuatoriano y el interés de realizarlo, a lo que las capacitaciones han aportado. Se determinó una amplia valoración de los conocimientos adquiridos durante el proceso y una fuerte perspectiva de su uso para mejorar la economía del hogar; mejorar los procesos tributarios y contables ampliar sus negocios. Palabras clave: Contabilidad básica, PYMES, tributación, vinculación con la sociedad. ABSTRACT Small and medium-sized enterprises (SMEs) are part of a representative group in the Ecuadorian economy. Formal duties are obligations of the taxpayer with the controlled entity which, in the case of Ecuador, is the Internal Revenue Service (SRI). The objective of basic accounting is to provide information on the economic, financial and events in the company or organization: The objective of this following work is to describe the result obtained in the context of the project of linkage with the society of the Faculty of Accounting and Audit called "Multidisciplinary Linkage Project Creation and Strengthening of productive and social capacities in the San Juan de Manta site 2019-2021" in terms of the objective of training business owners in the regularization of formal duties. The selected approach is quantitative. A survey applied to a sample of 27 microentrepreneurs was used. The participants stated that they are not part of the Ecuadorian tax system and that they are interested in carrying it out, to which the training has contributed. A broad assessment of the knowledge acquired during the process and a strong perspective of its use to improve the household economy was determined; improve tax and accounting processes expand their businesses. Keywords: basic accounting, SMEs, taxation, relationship with society. Fecha de recepción: 25 de noviembre de 2021; Fecha de aceptación: 29 de diciembre de 2021; Fecha de publicación: 10 de enero de 2022.