Auditoría tributaria a D´Christian Maryuri, de la ciudad de Ambato, provincia de Tungurahua, período 2019

Abstract

The present study was aimed to carry out a tax audit to D'CHRISTIAN MARYURI, located in Ambato city, province of Tungurahua, period 2019, through the application of work papers and communication of results, which facilitates the correct and timely verification in compliance with tax obligations, the mixed, qualitative and quantitative approach was used to carry out this study; techniques such as a survey applied to the administration area such as: The manager, accountant, accounting assistant, collections and payments to learn about the subject investigated about the obligations before the tax administration, an interview with the company's accountant to obtain relevant information about the existing problems. In addition, each of the monthly obligations was independently reviewed, such as the Value Added Tax declaration, Income Tax Withholdings at the Source, ATS Simplified Transactional Annex, as well as the annual Income Tax obligations. and the Annex under Dependency Relationship. Through the verification, it was possible to determine that it has a flaw in the digitalization of the VAT forms, Withholding at the Source of the Income Tax and in the Simplified Transactional Annex these did not agree with each other, as well as with the accounting part of the company. Once the verification process was completed, the Audit Report was carried out detailing the findings with their respective conclusions and recommendations in order to improve tax management and that the information received by the Internal Revenue Service is reasonable