Auditoría tributaria al Centro Ferretero Guairacaja ubicado en el cantón Guamote, provincia de Chimborazo, en el período enero – diciembre 2014

Abstract

The present investigation work is a Tributary Auditing to the Hardware Shop GUAIRACAJA, the same that was developed with the aim to verify and review the tributary processes in the Enterprise during the fiscal period of 2014, the methodologies such as: exploratory, descriptive, and documentary were applied permitting evaluating the supportive documents, sales, purchases, retetion receipts and other transactions effected by the taxpayer and the correct application of the curretn tributary rule. The evaluation made reflects a trust level of 55% (Moderated Trust) and a risking level 45% (Moderated risk) within the questionnaire of internal control. Among the found findings the most determinant was the late presentation of the tributary obligations, without accomplishing the art. 100 of the Law of the Internal Tributary Regime, in which is said that it will be sanctioned without need of an administrative resolution with a fine equivalent to the 3% per month or fraction of month of the caused tax. Finally, an auditign report is presented the same that contains conclusions and recommendations of the found findings, for this is proposed to elaborate a tributary guideline. This will serve to the Accounting Department to apply correctly the laws and rules with the objetive to avoid pecunary santions by part of the Internal Revenue Service.