Auditoría tributaria a lácteos Santillán, de la parroquia san Luis, de la ciudad de Riobamba, provincia de Chimborazo, período 2020

Abstract

In this research work, a Tax Audit was carried out at Lácteos Santillán, in San Luis Parish, of Riobamba City that belongs to Chimborazo Province, for the period 2020. It was in order to verify the correct fulfillment of tax obligations for the Internal Revenue obligations related to Internal Revenue Service. Thus, the research started with a visit to the organization where it was possible to talk with the manager of the company and know the facilities. Then, the tax audit began with the evaluation of the internal control system through the application of questionnaires to the personnel in charge of the accounting and tax area, determining a confidence level of 66.50% and a risk level of 43.5% due to some weaknesses found. It was continued with the analysis of the Tax compliance with Value Added Tax, Income Tax, Simplified Transactional Schedule and Schedule of Withholdings under Dependency Relationship, where deficiencies were found such as: differences between the declared information and the informatio in the organization´s accounting books, also some attachments were uploaded late and the information does not match with the declarations made. It was concluded with an Audit Report with the corresponding conclusions and recommendations.