Propuesta de un plan tributario a la corporación Zhaigua & Lliquin Cia. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, periodo 2022

Abstract

The Corporation Zhaigua & Lliquin Cía. Ltda. inadequately applies the tax regulations, it does not make the banking of values canceled for obligations acquired from third parties as established by law, also it does not receive sales receipts for purchases made, likewise, it does not have accounting policies or guidelines for the application of tax benefits. Therefore, this research aimed to carry out a Tax Plan for the Corporation Zhaigua & Lliquin Cía. Ltda. in Riobamba city, of Chimborazo province, period 2022. The methodology used had a mixed approach, therefore, the scope of the research will be descriptive and exploratory, based on a non-experimental research design, the design of the theoretical framework was focused on the bibliographic research and field research, within the study the deductive research method was used referring to a general analysis to the specific; and inductive that will allow greater depth in the study, also research instruments will be applied, through direct observation of the environment, the interview to those responsible and the analysis of tax support documents; the population to be studied was the company's personnel. Through this methodology, it was possible to determine that the company does not have policies and does not follow the established processes, in addition, the personnel does not have updated knowledge concerning accounting and tax regulations. Likewise, tax regulations are not applied correctly and adequately to tax obligations, i.e., there is no correct mastery of regulations. To conclude, a Tax Plan Proposal was proposed, which is confirmed by 3 stages: understanding of the business, valuation analysis, and selection of guidelines that will guide the fulfillment of processes and tax obligations