Cumplimiento de las obligaciones tributarias del Comercial Hubet en el cantón Quinsaloma en el periodo 2020, bajo notificación de diferencias por el SRI en el año 2023.

The document examines the compliance with the tax obligations of Comercial Hubet in the canton of Quinsaloma during the year 2020, with emphasis on the notifications of differences issued by the Internal Revenue Service (SRI) in 2023. The analysis reveals important discrepancies between the income reported in tax returns and electronic receipts, which has generated sanctions and fines from the SRI. The differences are due to errors in the accounting records and omissions in the income statement, especially in the months of May, August, September, October and November 2020. The SRI Difference Notice indicated that the information reported by third parties did not match what was reported by the taxpayer, and granted a period of three business days to correct the returns or submit supporting documentation. The document highlights the importance of maintaining accurate records and implementing rigorous internal controls to avoid future sanctions. The adoption of internal audit systems and the use of advanced accounting software are recommended to ensure accuracy in tax returns. In methodological terms, the study uses descriptive, quantitative and qualitative methods to evaluate the strategies adopted by Comercial Hubet. The results underscore the need to improve internal review and verification processes prior to filing tax returns. Mainly, the importance of continuous training of personnel in charge of tax management and the creation of a tax procedures manual to ensure compliance with current tax regulations is emphasized.

• 1. Verfasser: Yagual Yagual, Stalin Jefferson (author)
• Format: bachelorThesis
• Veröffentlicht: 2024
• Schlagworte: Cumplimiento tributario; Discrepancias fiscales; Controles internos; Auditoría interna; Declaraciones fiscales; Contabilidad y Auditoría
• Online Zugang: http://dspace.utb.edu.ec/handle/49000/17281