Auditoría tributaria a la empresa “Plastik” de la ciudad de Ambato. provincia de Tungurahua, período 2018

Abstract

The present titling work had as aim to effect a Tax Audit to the Company "Plastik" of the city of Ambato, Tungurahua Province, period 2018, in order to verify compliance with tax obligations. The research techniques that were used were direct observation consisted in directly demonstrating how and where the work is carried out, in this case to keep evidence, interview applied to the company manager where it was verified the movements and the execution of the activities. For this reason a Tax Audit was executed where the monthly declaration dates of the Withholding forms and the Source of Income Tax, Value Added Tax, Simplified Transaction Annex, were reviewed, as well as, the annual declarations of the Income Tax like the Annex in relation to dependency where deficiencies arose at the time of preparing the forms and monthly annexes; the non-consistency between the values declared in the forms and the information declared in the Simplified Transaction Annex, and the final audit report was prepared. The findings were: the transactions are not recorded in a timely manner, which causes that the accounting and tax information is not timely and reliable, the staff of the accounting area of the company are not continuously trained with respect to taxation, so there are certain inconsistencies in the consolidation of taxes and withholdings and filling of forms and annexes. It was concluded that the manager does not know most of the shortcomings found, which means that they do not have control of each of the activities carried out by their collaborators. It is recommended to carry out a complete review of the information generated for the preparation of forms and annexes, so the information of the forms must also be verified before making the declaration, in order to avoid the presentation of erroneous information to the Internal Revenue Service, same as in the future it may cause sanctions by the regulatory body.