Auditoría tributaria a la Fábrica de gorras J.C. “CANTEX”, del cantón Riobamba, provincia de Chimborazo, período 2016

Abstract

The present Tax Audit to the Hat Factory J.C. “Cantex”, of the Canton Riobamba, province of Chimborazo, 2016 period, has the purpose of evaluating the fulfillment of the tax obligations and the correct payment of taxes, for this field investigation was carried out to analyze the fulfillment of the tax obligations of the company under review, for which the dates of monthly declaration of forms 103 of Withholdings in the Income Tax Source, form 104 Value Added Tax, Simplified Transactional Annex ATS, as well as annual statements such as the form were reviewed 102 of the Income Tax, the Annex in Relation of RDEP Dependency. We proceeded to compare the values declared in the forms 103, 104 and the ATS, where deficiencies were found such as: the lack of review and care of the documentation at the time of preparation of the Annex ATS, the lack of agreement between the values declared in the forms with respect to the information declared in the Simplifying Transactional Annex and the values that lie in accounting. According to these deficiencies found, the final report of the tax audit was prepared, where it was recommended, among other things: to carry out a complete review of the information generated for the preparation of forms and annexes, as well as to verify the information of the form before making to declaration, to avoid the presentation of erroneous information to the Internal Revenue Service, which in the future may cause sanctions by the regulatory body.