Auditoría tributaria a la empresa Portugal M.H. de seguridad privada compañía limitada, de la ciudad de Riobamba, provincia de Chimborazo, período 2020

Abstract

The present study was aimed to develop a tax audit in a company called Portugal M.H. de Seguridad Privada Compañía Limitada located in Riobamba city, province of Chimborazo, period 2020, through a detailed review of the economic information, aimed at verifying compliance with the obligations in accordance with the current tax regulations which allowed determining the level of compliance with tax obligations in accordance with the legal regulations established by the country. For the development of the present investigation, questionnaires were applied to the members of the accounting and financial department of the company. Additionally, the internal control system was evaluated by the COSO III method, in the same way, a detailed analysis of tax returns, sales receipts, withholding and complementary documents was carried out, as well as all the simplified transactional annexes presented during the fiscal period 2020, a procedure through which findings were detected that allowed supporting the final audit report and based on the conclusions and recommendations were drawn up in order to correct the deficiencies found in the accounting and tax procedures of the company Portugal M.H. de Seguridad Privada Compañía Limitada to contribute to the timely fulfillment of the tax obligations of the organization. Within the legal regulations applied in this investigation are: The Constitution of the Republic of Ecuador, Tax Code, Organic Law of Internal Tax Regime, Regulation of Application Organic Law of Internal Tax Regime; among others