Auditoría tributaria a la Empresa Agrícola Entreríos S.A., del cantón La Concordia, provincia de Santo Domingo de los Tsáchilas, período 2014

Abstract

This research project aims to a Tax Audit to the agricultural company Entreríos S.A, at La Concordia canton, Santo Domingo de los Tsáchilas province, 2014 period to determine compliance with tax obligations. The main economic activity is Agricultural Cultivation of African Palm. To develop the research project, first questionnaire and then an interview were applied consistently for working papers, which could capture information statements and annexes of the company regarding the accounting ledgers, verifying generally if they were drawn up arithmeticaly and about the applicability of the regulations established by the Internal Tax Regime Law, ( Ley de Régimen Tributario Interno) its regulations, resolutions and circulars issued by the Internal Revenue Service (Servicio de Rentas Internas). According to the findings we proceeded to develop the audit report, it has the qualified opinion that was expressed, since the findings were several, such as the (IVA) VAT payable, (IVA) VAT costs and expenses, also on the tax return to Rural Land and Environmental Tax ( Impuesto a las Tierras Rurales e Impuesto Ambiental), so it is recommended to Agricultural company, to present alternative statements as appropriate to the case, to update the (RUC) and apply verification calculation and arithmetic for payment of the environmental tax, individuals are detailed in the report of Tax compliance.