Auditoría tributaria a la empresa Raymacons Construcciones CÍA LTDA de la ciudad de Riobamba, provincia de Chimborazo en el periodo 2017

Abstract

The present study establishes the development of a tax audit process to the company RAYMACONS CONSTRUCCIONES CÍA. LTDA. located in Riobamba city, province of Chimborazo, term 2017 in order to verify the compliance with tax obligations according to the current legal regulations. To achieve this, the information provided by the company was validated, verified and compared with the documents provided to the Servicio de Rentas Internas SRI. The information was collected through interviews applied to the management and accounting area. In addition, an internal control evaluation was carried out verifying components such as the control environment, risks, control activities, information and communication and monitoring. With the information mentioned before, the tax audit process was applied obtaining the following findings: there is a substitute declaration of the value added tax (IVA); a difference between the tax according to the general ledger and the declaration form 104 and the absence of a ledger for the IVA retention accounts to validate the declaration form 104. Through these aspects, an audit report was established to provide conclusions and recommendations, which will serve as information to make the right decisions to solve current or future shortcomings with the proper management of accounting-tax information. The company is recommended to consider this tax audit as it has been generated with real information provided by RAYMACONS CONSTRUCCIONES CÍA. LTDA in order to contribute to mitigate possible errors at the moment of presenting the declarations to the respective institutions of control.