Auditoría tributaria a Bruhllerheim sociedad anónima del cantón Quito, provincia de Pichincha, período 2019

Abstract

The objective of this degree work was to prepare the tax audit of the company Brûhlerheim S.A., of Quito city, of Pichincha province, period 2019, to determine the degree of compliance with its taxpayer obligations in accordance with the laws and regulations issued. by the tax administration. For its development, several research techniques and tools were used, such as direct observation to learn about the main economic activities of the company, an interview with the manager, and a survey of the administrative, financial and operational staff of the entity; in addition, it was necessary to apply audit methods: such as compliance tests and documentary review to collect sufficient and adequate evidence; which, allowed to identify a series of deficiencies: inconsistencies in the tax information, late declarations, the accounting staff do not record the withholdings, so there are errors in the monthly declarations and the absence of tax controls in the entity. As a result, it was evidenced that the internal control of the company is low since there is non-compliance with tax obligations by the taxpayer. It was concluded that the company Brûhlerheim S.A. has some errors in the income tax return, which affects the taxpayer being sanctioned by the tax administration. It was recommended that the highest authority of the company implement tax planning to guarantee compliance of tax obligations with the tax office.