Auditoría tributaria a la Corporación de Organizaciones Campesinas Indígenas de las Huaconas y Culluctus, cantón Colta, período 2017

Abstract

The purpose of this degree work is to perform a Tax Audit to the Corporation of Indigenous Peasant Organizations of Huaconas and Culluctus, Colta Canton, Period 2017, with the purpose of determining compliance with the tax obligations declared to the Internal Revenue Service. The research techniques that were carried out were direct observation to know the current tax regulations, and then evaluate them for their correct operation and elaboration; the interview was applied to the President of the Corporation in order to have a clearer knowledge; while the internal control questionnaires for each component of the COSO I to the institution. The findings were: lack of knowledge for the management of accounting-tax information, sales vouchers are not delivered on time to the accountant, there are delays in tax returns and income tax withholding. The preparation of this proposal was made according to the needs of the Corporation, which allowed a report to be issued with qualifications due to the identification of some weaknesses that will serve to make decisions and corrective actions in compliance with tax obligations based on the Organic Law of the Internal Tax Regime and its Regulations. It is recommended that the president implement the present proposal for the proper use and correct handling of the forms.