This research has the overall objective to identify the factors that directly affect the tax informality of rice producers and mills in the province of San Martin 2014 period are; her an applied and descriptive research was conducted and the deductive method was used because general data were analyzed, and then conclude on premises that are true to our research. We worked with a sample of 83 producers of rice and 7 mills in the province of San Martin, at which the results of our research show that the main factors influencing the tax informality of them are economic factors; poor tax culture; poor control of regulatory agencies, excessive tax burdens; unfair competition, because according to the survey of our above shows, 93% of rice farmers considered to be formal means reducing their profits; 84% of them are unaware of their tax obligations and stated that they had received talk or som...