Auditoría tributaria a la empresa Aloves Travel Multiserv, de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The objective of this research work was to conduct a tax audit of the company Aloves Travel Multiserv, in the city of Riobamba, province of Chimborazo, period 2019, to determine the level of tax compliance and responsibility in the payment of taxes. Consequently, it was necessary to survey the entity's employees to obtain a general appreciation of the environment and the problems caused by non-compliance with current regulations. During the audit planning, the COSO III-based questionnaire for the evaluation of internal control was applied. As regards execution, the tax returns and the dates of the Value Added Tax returns, Income Tax Withholding at Source forms, Simplified Transactional Annex, and Income Tax were reviewed to evaluate compliance with tax regulations. In this context, it was possible to determine: non-compliance with the laws, regulations, and standards in force; declarations are not submitted promptly; late issuance of withholding vouchers at the time of purchase due to lack of training of personnel; substitute declarations due to incomplete documentation. Because of the above, the final tax audit report was prepared, in which it is recommended that the manager and accountant keep informed of the tax reforms published by the Internal Revenue Service (SRI) that govern the institution, thus avoiding financial penalties and calls for attention by the control entity. The accountant should verify all the information regarding the entity's transactions before uploading the returns, thus avoiding submitting erroneous information, and comply with all the provisions dictated by law to that effect.