Examen especial de cumplimiento de obligaciones tributarias al Vicariato Apostólico de Méndez del año 2021

Abstract

It is of great importance to examine the tax management of the Apostolic Vicariate of Mendez, but mainly it is compliance and strict regulation to the current regulations; Being aware of the sanctioning power of regulatory bodies, such as the IRS, is vital, and essential to conduct an extraordinary examination of compliance with tax obligations, which will ensure sound management of the public fund. The present degree work began with the definition of the problems encountered and defined, as a result of which it was established which were the objectives to be met and the justification. Subsequently, the theoretical-conceptual and methodological framework that was followed to meet the objectives already established was established. As a final part, we proceeded to apply the detailed review, which consists of 3 phases: The planning phase, which is divided into Preliminary planning, where the audit proposal, the work order, and the planning memorandum are prepared; and specific planning in which the accounts and items to be audited were detailed. In the phase of the execution of the examination, the audit program was prepared, and interviews were conducted with the personnel involved. The information of the institution was crossed with the information submitted to the Treasury, and evidence was accumulated to determine findings, and thus in the phase of communication of results, the audit report was presented with the conclusions and recommendations contributing to the improvement of the tax situation of the entity and that this does not have legal problems with the IRS. The final report showed that the Vicariate Apostolic of Méndez does not close the accounting accounts, which causes accounting balances to be carried forward and the value presented in its financial statements are not real. This institution also does not have property, plant, and equipment annexes, which makes it impossible to make accurate decisions because its financial statements do not reflect the institution's actual financial situation