Auditoría tributaria a la Estación de Servicio Rivera del cantón Riobamba, provincia de Chimborazo período 2015

Abstract

The present investigation work deals with Tax Auditing to the Service Station Rivera, Riobamba Canton, Chimborazo province, 2015 period to establish guidelines to efficiently improve the accomplishment of the tax obligations with the Tax Administration. In the auditing execution diverse techniques and tools such as questionnaires, interviews, information revision and analysis calculus and comparison of values were used; in the internal control evaluation, the COSO method was applied. Within the Accounting Department diverse weakness were found such as the retention certificate emission out of the established time, not declared values in them104 form the aggregated value tax, buying transactions are not correctly recorded, the fuel sale is not entered into the Commercial Traceability System and the employees are not told about the source retention by dependence relationship. It is recommended to carry out adequate control and revision of the received and communicated information so that the accomplishment of the tax obligations meets the information maintained by the enterprise in its records and establish the world functions in a correct manner so that the personnel have the knowledge and delimitation of the activities to be carried out.