Auditoría de cumplimiento tributario a la Iglesia Centro Bíblico de Renovación Familiar del cantón Riobamba, provincia de Chimborazo período 2013

Abstract

This research topic aims to conduct an audit of the Tax Compliance “Iglesia Centro Bíblico de Renovación Familiar” at the canton Riobamba province of Chimborazo. The thesis presented is based on a systematic and rational process of data collection. Methods and research techniques that were used are: observation, analysis, surveys, questionnaires and others. The audit was conducted through three phases are Phase planning, implementation and communication of results. The planning includes both what the preliminary planning as planning Specifies, of which a general understanding of the entity and the evaluation report of internal control was obtained; tax obligations, value added tax and withholding at source. For the report of tax compliance communication a development phase results was conducted. In the report the problems are identified and described such as inconsistencies between declarations and documentation, failure to comply with requirements of filling and delivery of the withholding, inconsistencies between transactional annexes and source documentation error in calculating the tax base for income tax as employees. It is recommended to the Iglesia Centro Bíblico de Renovación Familiar establish policies for the delivery of documents authorized by the SRI; assign responsibility for reviewing compliance with the requirements of supporting documents; should also establish control mechanisms for compliance with tax obligations, and promote training and retraining of staff tax.