Auditoría tributaria a la Fábrica de calzado Fortecalza New Generation., del Parque Industrial del cantón Ambato, provincia de Tungurahua, periodo 2017

Abstract

The Tax Audit of the FORTECALZA NEW GENERATION Shoe Factory of the industrial park of the Ambato canton, Tungurahua province, period 2017, has the purpose to verify the proper enforcement of the tax obligations of the taxpayer, for which an internal control questionnaire was used to the Accounting department applying the COSO II method. In addition, the tax obligations were analyzed based on the GAAP Generally Accepted Accounting Principles and the Generally Accepted Auditing Standards and the Organic Tax Regime Law as well as its Regulations for its Application. Through this analysis it was possible to prove that all the original and substitute declarations of the Value Added Tax (VAT) Form 104, Declaration of Withholdings in the Form 103 Form, Simplified Transactional Annex and the Income Tax Declaration do not agree with the values in each of the statements or have no relationship, which was produced when registering the values in the different forms for the tax declaration. At the end of the Audit a Report is presented in which the actions to be taken are detailed, therefore, it is recommended permanently to carry out a tax control and an adequate review reconciling values before uploading the declaration to the portal of the Internal Revenue Service to avoid fines, interest, and sanctions by the collecting entity.