Auditoría tributaria a la Compañía OMECIV Constructora Cía. Ltda., de la provincia de Morona Santiago, cantón Taisha, del periodo 2015

Abstract

The tax audit to the Omeciv Constructora Company Cia. Ltda., from Morona Santiago Province, Canton Taisha, during the period 2015 was development with the purpose of evaluating the tax fulfillment of the company according to the requirements of the law of internal tax regime and its internal regulation. In the preliminary investigation, the information was analyzed in function of important aspects such as identification, legal basis, mission, vision. The existing documentation was analyzed to verify and analyze the data. Moreover, the current environment of the institution was identified with the field investigation supported on the employee surveys and the interview to the manager of the company. In the planning, it was elaborated a specific auditing program related to the Value-Added Tax and the Income Tax. In the execution, the audit program was developed. It was possible to determine that the people working in the accounting department produced the main delays. Besides, there were inconsistencies in the 104 and 103 forms once analyzed the financial statements and the data registered in the annual Income Tax return. It is recommended to the manager applying tax policies in the OMECIV Company and fulfill with the legal provisions of the current regulations and their obligations with the purpose of avoiding fines and interest by the tax administration.