Auditoría tributaria a Metrisa metropolitana Riobamba Clínica de Servicios Médicos Especializados S.A periodo 2017

Abstract

The objective of this study was to carry out a Tax Audit to Metrisa Metropolitana Riobamba Clínica de Servicios Médicos Especializados S.A. term 2017, with the purpose to verify the fulfillment of tax obligations by the institution in relation to the provisions established by the Ley de Régimen Tributario Interno. The research techniques used were the observation to verify the different institutional activities and a survey applied to the head of the administrative-accounting staff through internal control questionnaires. In the Tax Audit, the internal control questionnaires were evaluated which allowed to verify the fiscal situation comparing information in books with information found in the database of the SRI, identifying possible infractions. The results obtained go as follow: non-compliance with the Tax obligations based on the Ley Orgánica de Régimen Tributario Interno and its regulations, accounting information and tax reports where submitted out of time, lack of prevention and control in the processes carried out within the company. The director is requested to review, apply and supervise the recommendations established within the final audit report, socialize them and apply them within METRISA S.A., in order to improve the levels of knowledge among departments, to create a cooperative and collaborative working atmosphere