Auditoría tributaria a la comercializadora El Patrón Carnicosruiz Cía. Ltda., cantón Sucua, provincia de Morona Santiago, período 2019

Abstract

The objective of this research work was to carry out a tax audit to evaluate the degree of compliance with tax obligations to Comercializadora el Patrón Carnicosruiz Cía. Ltda., in Sucúa canton of Morona Santiago province during the period 2019. The tax audit was developed starting with the planning phase that contains the preliminary and specific planning, obtaining as a result an internal control report. In Phase II, five tax elements were analyzed: formal duties as the value added tax and withholding vouchers, simplified transactional annex, income tax withholdings at source, and income tax. Finally phase III concluded, which consisted of the issuance of the final tax audit report. The accounting department presented some shortcomings such as: inconsistencies between the information declared to the Internal Revenue Service and the company's accounting records, the declarations of 104 VAT form presented errors in sales and purchases, differences were observed between 104 VAT form and the simplified transactional annex, irregularities between what was declared in the form 103 related to the income tax withholding at source and the accounting records of it, as well as errors in the calculation of the tax credit, it was also observed that the company pays interest and fines for late compliance with tax obligations. It is recommended the execution of the conclusions and recommendations raised, with the purpose that the accountant and manager of Comercializadora el Patrón Carnicosruiz commit themselves to review and analyze the processes that were carried out to comply with their formal obligations and identify errors detected in this report, in order to resolve and make the necessary adjustments and pending substitutions if were the case, to counteract the inconsistencies found