Which of the following best describes the composition of the "Régimen Simplificado"?

The "Régimen Simplificado" is designed specifically to ease the burdens of tax compliance for smaller businesses and individual entrepreneurs. This system provides a streamlined approach to tax obligations, simplifying the filing and payment processes. It allows smaller entities to meet their tax duties with less complexity, making it accessible and manageable for those with limited resources and lower revenues.

In contrast to the other options, the simplified regime intentionally avoids the intricacies of a complex tax filing system, which might overwhelm smaller businesses. It is not exclusive to multinational corporations, focusing instead on helping local, smaller-scale enterprises. Lastly, it does not apply to all businesses; rather, it is targeted toward small businesses that qualify, reinforcing its purpose of providing an accessible tax compliance framework.