Auditoría tributaria a la Distribuidora de Pan y Anexos BRIV Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período enero – diciembre del 2014

Abstract

This research is a Tax Audit to the Bread Distributor and Annexes Briv Cia. Ltda., Period 2014 whose objective is to determine whether there is compliance with the procedures of calculation and presentation of tax obligations, we worked on it with 248 people including managers, customers and employees to obtain information, the interview was conducted, the survey and a questionnaire was applied, internal control also components such as purchasing, sales, withholding the source, and income tax were analyzed. The assessment evidenced that the level of confidence is 42% considered and the risk is 51% moderate, due to the failure of the tax code, among the findings the company does not provide sales receipts, not accounting transaction are recorded, the date on the system failure to set dates for the payment of tax obligations, there is no code of ethics and conduct, not custody of documents either. Finally, a report containing conclusions and recommendations for proposing to develop a tax guide to promote tax culture in the company will serve to the managers for proper decision-making, a compliance with the tax law code is presented.