Auditoría tributaria a la Estación De Servicios Ecocentro Primax de la ciudad de Riobamba, provincia de Chimborazo, período 2015

Abstract

The current research is aimed to perform a Tax Audit to “Ecocentro PRIMAX” Service Station in Riobamba city in order to determine compliance with tax obligations. To develop this research, it was necessary to apply questionnaires and interviews as well as work papers were elaborated to show the information about declarations and annexes of the Service Station with respect to the accounting books. The application of the regulations established in the Tax Regimen Law was verified as well as its regulations, resolutions and circulars issued by the Internal Revenue Service. According to results found, the tax compliance report was prepared which expressed a qualified opinion due to the inconsistency in the monthly declarations of VAT and income tax which were found in this research. It was concluded that there are significant values in the registration of sales receipts, substitute declarations and erroneous registrations in certain quantities. In addition, It was determined that there is no a functions manual for each worker, so it is recommended to the Service Station to train more frequently the staff of the accounting department to avoid possible complaints and disagreements by the management, as well as to give greater attention to compliance with Generally Accepted Accounting principles for a more efficient and effective performance in the accounting department and finally to determine the workstation in the company.