Auditoría tributaria a la cooperativa de ahorro y crédito Kullki Wasi Ltda., del cantón Ambato, provincia de Tungurahua, período 2019

Abstract

This research aimed to conduct a tax audit of the Kullki Wasi Ltda. Savings and Credit Cooperative, Ambato canton, Tungurahua province, period 2019, applying the audit phases to determine compliance with tax obligations with the treasury by following current tax regulations. In this research process, it was essential to survey the employees of the cooperative, followed by an interview with the accountant of the financial institution. In addition, several audit techniques, such as direct observation, documentary review and internal control questionnaires, were necessary to gather evidence to support the final audit report. Therefore, several shortcomings were identified, such as a lack of tax culture, a lack of monitoring of tax processes and inconsistency in the VAT (Value Added Tax) declaration. As a result, it was evidenced that the financial entity has yet to be subject to tax reviews by the tax administration. This situation has caused the cooperative to need more tax planning to avoid fines by the tax authorities for noncompliance with tax regulations. It was concluded that Kullki Wasi Ltda. Savings and Credit Cooperative shows errors and omissions in the tax returns, which causes the financial entity to be penalized for tax evasion in a pecuniary way. Therefore, it was recommended to the general assembly of cooperative members to carry out tax audits once a year and implement tax planning to ensure compliance with tax obligations