Auditoría tributaria a la Empresa HOLVIPLAS S.A. de la ciudad de Ambato, provincia de Tungurahua, período 2013

Abstract

The application of the tax audits to public and private companies is intended to verify, review and evaluate tax processes are reliable expression of the transactions recorded in its books of accounting, documentation, support and other transactions carried out by taxpayers, and at the same time the correct application of the provisions in tax legislation. This is done to the company HOLVIPLAS S.A., an assessment of tax compliance, which was built in the present investigation, based priority provisions of the tax legislation. As well as the company reflects a 60% risk (moderate risk) and a 40% confidence (low confidence), which to determine certain percentages of evaluation of internal control has been used programs, testing, internal control questionnaires. Effected once the respective check s comes to conc1ude that tax processes are not handled w:ith efficiency, effectiveness and according to what establishes the rule, so called lack of tax culture. Likewise the inadequate management of activities is given by the absence of continuous training to staff of the accounting department. To conclude the work issued a manual of tax procedures with the objective that helps management and accounting part to the timely development obligations with the tax authorities.