Auditoría tributaria a la Cooperativa de Ahorro y Crédito “Chibuleo” Ltda., matriz Ambato, provincia de Tungurahua, período 2015

Abstract

The Tax Audit at “Chibuleo” Savings and Credit Cooperative Ltda., in Ambato, Tungurahua province, períod 2015, proposes to carry out interviews questionnaries as well as the application of internal control through the Tax Code, the Internal Tax Regime Law; as a result it was posible to determine certain existing bankruptcies in the institution as:errors at the moment of typing in the forms, they they do not have continuous training on the tax standard, in order to avoid posible tax penalties with SRI. It is important to train the staff of the cooperative in order to be updated with Servicio de Rentas Internas SRI. Also maintain an order with the personnel who handle tax accounting information to obtain information in a truthful and timely manner.