Análisis y evaluación a la gestión y cumplimiento tributario de la Empresa “Almacenes León”, cantón Riobamba, provincia de Chimborazo, periodo 2015 – 2016

Abstract

In the present Special Project an Analysis and Assessment to the management and tax compliance was developed to the company Almacenes León, of the Canton Riobamba, Province of Chimborazo, period 2015-2016, with the purpose of detecting errors or omissions in the fulfillment of the tax obligations and determine the reasonableness of the information, taking into account the Organic Law of Internal Tax Regime and its Regulations. For its development, the COSO II was applied, as a method of assessment of the internal control system implemented by the entity, in addition techniques and audit procedures were used that included a series of selective tests on the filled income tax and the accounting books, these selective tests were sufficient to obtain accurate and timely information on the filled income tax processes carried out at the company, information that served to determine a low level of risk of 36% and a moderate confidence level of 64% with respect to the tax control environment, some values stated in the withholding tax return forms at the source of the income tax and value added statements do not coincide with the accounting records. It is recommended that the officials and executives of the Company take into account the observations issued in the Final Report, in order to establish corrective actions and avoid unnecessary penalties by the tax administration.