Auditoría tributaria al Gobierno Autónomo Descentralizado Parroquial de Pungalá, cantón Riobamba, provincia de Chimborazo, período 2016

Abstract

The tax audits to self-government Desentralizado Pungala, Parish. Riobamba Canton, Province of Chimborazo, 2016 period was carried out with the purpose of improving efficiency and effectiveness of the Gad. The research techniques that were used it were of direct observation, to know the norms tributaries current and then evaluate them its correct operation and elaborations; the interview was applied to the president of the institution with the aim of having a clearer knowledge; while the internal control questionnaires to public servers. Lack of tax control that allows to verify the correct implementation of tax obligations identified in the unique taxpayer registration. Consequently with this argument during the execution of the tax audit it was revised the accounting information and declarations of taxes where it is found forms submitted out of time, numerical differences in the value added tax and tax withholding at the source of the income tax with potential risks that may affect of the tax compliance. The development of this proposal was made according to the needs of the company, that will allow the entity to issue a report with qualifications due to the fact that it identifies some weaknesses that will help to make decisions and corrective actions in the compliance of the tax obligations based on the Organic Law of internal tax Regime and its Regulations. It is recommended to the President to implement this proposal for the proper use and correct handling of forms.