Auditoría tributaria a la Empresa TUGALT de la ciudad de Riobamba, provincia de Chimborazo, período 2015

Abstract

This titling work aimed to carry out a tax audit in TUGAKT enterprise of Riobamba city in Chimborazo province during the period 2015, with the proposal of verifying the timely compliance with the tax obligations and the optimization of the financial resources. The questionnaires of internal control were applied through the valuation method COSO II for the performance of the audit, programs, questionnaires, evidence of compliance, substantive testing of the different taxation components. At the end of the respective verifications, it is concluded that the enterprise does not manage the tax processes efficiently either effectively. It means that the provisions of the current legal regulations are not implemented correctly. This is a problem caused by the lack of training to all the staff involved in the financial and accounting area causing the company economic disbursements for the sanctions derived from its non-compliance, for which it is recommended to implement a plan of continuous and periodic training according to the new tax updates, keeping in mind that the documents that support the transactions of the entity must comply with the filling requirements established in the bills of sale regulation, retention, and complementary documents, so that these are deductible as well as compliance with formal duties over time and timely manner.