Auditoría tributaria a la Unidad Educativa San Felipe Neri, cantón Riobamba provincia de Chimborazo, periodo 2017

Abstract

The present research work entitled Tax Audit to the San Felipe Neri High School, Riobamba Canton, Chimborazo province 2017, will allow the determination of the degree of compliance with tax obligations within the institution. For the execution of this work, previous questionnaires were applied to the members of the entity's financial department, in addition an internal control analysis was performed applying questionnaires based on the COSO II method. In the same way, the different activities within the tax obligations were analysed through the review of declarations, invoices, transactional annexes and other source documents. From this analysis, it was possible to show that statements were made with errors which caused substitutes to be generated, inconsistencies were presented within the documentation since when applying and requesting evidence of various tax procedures the institution lacks them; Therefore, there may be several sanctions by the tax administration, which is why it is recommended to the Head of the Administrative and Financial Department, constantly verify the update of knowledge about the current tax legal regulations, to give mandatory compliance to the different provisions concerning taxpayers of the company type and service providers such as the San Felipe Neri High School.