Auditoría tributaria a la estación de servicios del Sindicato de Choferes Profesionales del cantón Sucúa, período 2021

Abstract

The present work of curricular integration was focused on carrying out a tax audit of the Service Station of the Professional Drivers Union of the Sucúa Canton to evaluate the level of compliance with tax obligations as a taxpayer. Different techniques and methods were applied to develop the research, such as collecting company information data, interviews, and internal control questionnaires based on COSO I. In the execution phase of the audit, the analysis and evaluation of the accounting and tax information presented in each declaration and annex of the service station were carried out. About these activities carried out by the company, compliance with the obligations according to the regulations of the Tax Regime Law issued by the Internal Revenue Service (SRI) was demonstrated. A tax compliance report was prepared in which the findings, such as inconsistencies of balances in the comparison of accounting and tax information, extemporaneous declarations, differences in the income tax accounts, erroneous amounts of registration in the annex under dependency, and inconsistencies in the simplified transactional annexes, were exposed. It was concluded that the differences found are due to erroneous entries or redundancy of decimals in specific amounts, known as substitute returns. Through the application of the internal control questionnaire, it was evidenced that the accounting staff does not receive training according to their tax activities to be performed. Therefore, it is recommended that the company place greater emphasis on the working environment and segregation of duties of the service station to provide effective communication and staff participation. The company is expected to implement the recommendations issued for good management decision-making