Auditoría tributaria a la Cooperativa de Ahorro y Crédito Bashalan Ltda., matriz Riobamba, provincia de Chimborazo, periodo 2017

Abstract

The present research work is a Tax Audit to the Savings and Credit Cooperative Bashalan Ltda., Matriz Riobamba, Province of Chimborazo, period 2017, tendency to improve and fulfill the tax obligations of the entity. For the development of the present investigation, internal control questionnaires were applied according to the COSO I method and interview to the Manager, consequently the work papers are processed based on the analysis and revision of the source documents with respect to the accounting records. as the information relevant to the IVA returns, withholding tax, income tax and annexes that the Cooperative presents to the tax administration where deficiencies in the values of the forms and annexes can be determined; In addition to the rules established in the Internal Tax Regime Law, its regulations, resolutions, and circulars issued by the Internal Revenue Service; The findings were determined and the Tax Compliance Report was prepared, which has opinions with answers regarding the future statements, withholding tax, the Income Annex, Simplified Transactional Annex and the Schedule of Relation of Dependency, for which it is recommended to correct the values and present the respective substitute statements in a safe, consistent and reliable manner before the interested parties and before the Tax Administration.