Auditoría tributaria en la Empresa INCOFECSA, de la ciudad de Riobamba, provincia de Chimborazo, periodo 2016-2017

Abstract

In this research work, a Tax Audit was carried out on the company INCOFECSA, from the city of Riobamba, province of Chimborazo, period 2016-2017, in order to determine compliance with the tax obligations in accordance with current legal regulations. For the development of the Audit, internal control questionnaires were applied through the application of the COSO II valuation method, the investigation is based on the review and analysis of the evidence such as: declarations, annexes, source documents, accounting, according to what is stipulated in the Internal Tax Regime Law and the Regulations, through techniques, field tests, questionnaires to company personnel, interviews with the manager and specific procedures in the audit programs. The following findings were found: substitute forms 103 and 104, which leads to the various declarations affecting the ATS and that substitute financial statements are prepared, the value added tax (VAT) declarations are not included within the states established by the tax administration for its declaration and/or payment, causing the company to constantly keep outstanding obligations, the requirements and fines, in the declaration of the annual income tax, invoices for deductible expenses are omitted, which leads to the cancellation of a higher Tax burden for its owner. Through the Audit report, the conclusions and recommendations issued to the highest authority and personnel of the company will be established with the objective of establishing possible solutions that help offset the deficiencies found during the performance of the Tax Audit and thus help the development of the same.