Auditoría tributaria a la Empresa APICARE Cia. Ltda., cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The present research work is a Tax Audit to Apicare Company Cia. Ltda., Riobamba village, Chimborazo province, period 2015. The aim of this research was to determine the reasonableness of tax accounting processes. The fulfillment of the tax regulations as well as the correct elaboration of fiscal obligations. The applied methodology was exploratory, descriptive, documentary allowing to evaluate with the supporting documents, sales, purchases, proof of retention and other transactions made by the taxpayer and the correct application of the current tax regulations. The evaluation performed reflects a level of confidence of 57% (moderate confidence) and a risk level of 43% (low risk) in the internal control questionnaire. Among the findings, the most important was the late presentation of tax obligations, non-complice with art. 100 of the Internal Tax Regime Law. In fact, the company does not keep an accounting record of its economic movement, there is no adequate control and archiving of the documents that support the costs and expenses attributable to the nature of the business, which causes that the values presented in the tax returns have no documentary support. Finally, the final audit report is presented, and it is proposed to prepare a tax guide that will serve the accounting department to correctly apply the laws and regulations in order to avoid financial penalties by the Internal Revenue Service.