Auditoría tributaria a Bayas Freire Construcciones Cía. Ltda., de la ciudad de Ambato, provincia de Tungurahua, período 2020

Abstract

The objective of this degree work was to conduct a tax audit of the company Bayas Freire Construcciones Cía. Ltda., in the city of Ambato, province of Tungurahua, for the period 2020, to determine the level of compliance with tax obligations with the control body and to verify that tax returns are under current legislation. For the development of the research, it was necessary to apply an interview with the accountant and a survey of the company's employees. On the other hand, it was necessary to apply different auditing techniques, such as direct observation, bibliographic review, and internal control questionnaires, to gather sufficient evidence. After applying these techniques, a series of deficiencies were identified, such as incomplete internal controls in the tax area, lack of periodic reviews of its value-added tax returns, in addition to the fact that its accounting personnel has filed late and untimely tax returns. As a final result, it was evidenced that the company has never been subject to a tax audit by the tax authorities, nor has the highest authority hired the professional services of an external audit for the execution of a tax audit. In this context, it was concluded that the tax audit of the company Bayas Freire Construcciones Cía. Ltda., identified the existence of errors and omissions in the tax returns, which has caused the organization to be fined fines by the tax administration for tax evasion. The audit report recommends the company's highest authority implement an internal control system for the tax area, to guarantee the presentation of tax information and mitigate tax risks.