Auditoría de cumplimiento a las obligaciones tributarias del Comercial Calí, de la ciudad de Riobamba, provincia de Chimborazo, período 2014

Abstract

The present degree work performed an Audit Exam of fulfillment of the tax duties in Commercial Cali to determine the degree of compliance with the Principles in force tax regulations in the country and working out of tax duties of the Riobamba City, Chimborazo Province, Period 2014. The nature, the social order, the legal basis, the functional organizational structure, nature, social order, the legal basis, the functional organizational structure, the analysis of procedures, review of commercial documents and evaluation of internal control were established through a diagnostic, administrative-tax by means of questionnaires. The conducted exam in the company gave to know several errors or omissions in the management and registration of tax processes, weaknesses and significant risks were found such as: Institutional Infrastructure, Absence of tax controls, Late Submission of Tax Obligations, Bad use of tax Credit, Omission of withholding tax at source Value Added Tax (VAT) payable. The size of the company, the amount of their transactional movements, lack of updates and backing of tax return do not permit to evaluate optimally processes and tax policies, but if demonstrate the degree of risk and misapplication of tax regulations in force. The research paper recommends to follow up on deficiencies found and implement the recommendations suggested by the audit in order to present accurate, transparent and reliable information to stakeholders, especially to the tax management.