Auditoría tributaria a la Cooperativa de Ahorro y Crédito Mushuk Pakari Coicc Ltda., parroquia Cusubamba, cantón Salcedo, provincia Cotopaxi, período 2015

Abstract

The present research work is an Audit Tax to the Credit Union Mushuk Pakari COICC Ltd., in Cusubamba, Canton Salcedo, province of Cotopaxi, period 2015, in order to determine the compliance with obligations tax. The research carried out questionnaires and interviews , developed the working papers which were able to verify the information on the statements and transaction annexes of the Credit Union with regard to the accounting books, verifying the applicability of the regulations established in the Law of the Internal Tax System, its regulations, resolutions and circulars issued by the Internal Revenue Service. The results obtained were inconsistency in the monthly declarations of VAT (Value Added Tax) and income tax, and significant values in the tax forms 101 with the Annexes under relationship of dependency, and the report of tax compliance was elaborated in which expressed an opinion with caveats; it recommended to the entity, submit statements substitute according to the case.