Auditoría tributaria a la Empresa “Cesar Aguayo Montalván”, de la ciudad de Ambato, provincia de Tungurahua, periodo 2017

Abstract

The objective of this degree work is to carry out a Tax Audit at the Company “CESAR AGUAYO MONTALVAN”, Ambato City, Tungurahua Province, 2017 period; in order to establish guidelines to efficiently and effectively improve compliance with tax obligations. It was done through the use of various techniques and tools such as: surveys conducted to the manager and interviews with the administrative to the staff members of the company; The COSO I method was applied in the control evaluation. With this context it was possible to show that the information available is not verified by the accountant since he attends only once a month, mistakes have been made at the time of making the tax returns, it has been evidenced that interest payments and fines have been generated. It has also been detected that substitute forms 103. 104 have been developed, which implies that such statements affect the ATS and that substitute financial statements are prepared. At the end of the audit, the breach of the tax obligations stipulated in the Internal Tax Regime Law was determined. Greater control and review of tax returns and payment is recommended, trying to avoid paying fines and interest to the Tax Administration.