Auditoría tributaria a la Fábrica Textiles Mil Colores, cantón Riobamba, provincia de Chimborazo, período 2016

Abstract

The main porpuse of the present research work is to carry out a Tax Audit to the factory “TEXTILES MIL COLORES”, located in the Riobamba Country, Chimborazo Province in the year 2016. It was done through the use of qualitative and quantitative modality; being a bibliographic-documentary, exploratory and descriptive field sample by using deductive, inductive and analysis-synthesis methods, which were useful for the discernment and analysis of its real situation which were presented without any manipulation of variable. At the same time, it used techniques such as: observation, survey and interview applied to the administrative-financial area in addition to the own methodology of the Tax Audit. Through this context, it was possible to highlight that the information of the factory is not verified by the accountant, due to he goes to the factory only one a month. On the other hand, it had made errors at the moment of making the tax declarations generating payment of interest and fines, besides it identified that substitute forms 103 and 104, whose declarations affect the ATS and therefore substitute financial statements must be done. At the end of the audit, it determined the breach of the tax obligations stipulated by the Internal Tax Regime Law. It is recommended a greater control, revisión in the tax declarations and payment of taxes to avoid the payment of fines and interest to the Tax Administration.