Implicancias tributarias de la auditoría tributaria en la deuda tributaria de la empresa “Inversiones y Transportes CJV SAC”, Trujillo, 2021
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Date
2023
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Universidad Nacional de Trujillo
Abstract
Con la finalidad de conocer la empresa se detalló su principal información, entre ellas sus obligaciones tributarias para lo cual se utilizó un cuestionario de evaluación tributaria a los trabajadores del área y de esta manera conocer la real situación tributaria de la empresa, luego se procedió a realizar un Informe de Planeamiento enfocado en los rubros y puntos críticos de la empresa evidenciados en el cuestionario, con ello se empezó el Programa de Auditoria, donde se plasmaron los procedimientos a seguir para la adecuada revisión de la información, como: libros contables, registros contables, informes, declaraciones y toda aquella información contable tributaria correspondiente al periodo 2021. Los resultados demostraron como implicancia el ahorro significativo en pago de multas por infracciones tributarias al detectarse de manera anticipada a una fiscalización por parte de la Administración Tributaria, dentro de estas infracciones se encontraron: no actualizar los registros y libros contables para efectos tributarios, omisión de información relevante en la Declaración de Ingresos, no efectuar operaciones bancarizadas según la Ley N.º 30730 y considerar comprobantes de pago que no cumplen con requisitos mínimos exigidos por ley como deducibles o que otorgaban derecho a crédito fiscal. Por último, se aplicó un Planeamiento Tributario con el objetivo de implementar un procedimiento detallado de las actividades a realizar en adelante para disminuir las deudas tributarias.
ABSTRACT In order to know the company, its main information were detailed, including its tax obligations, for which a tax assessment test was applied to workers who support in this area and thus know the real tax situation of the company, then proceeded to make a Planning Report focused on the items and critical points of the company evidenced in the test, with it began the Audit Program, which embodied the procedures to follow for the proper review of accounting documentation, such as: ledgers, accounting records, reports, statements and all that tax accounting information corresponding to the 2021 period. The results showed as an implication the saving in payment of fines for tax violations when detected in advance of an audit by the Tax Administration, among these violations were: the failure to update the accounting records and ledgers for tax purposes, the omission of relevant information in the Income Tax Return, the failure to carry out bank transactions according to Law No. 30730 and the consideration of payment vouchers that didn’t comply with the requirements demanded by law as deductible or that granted the right to tax credit. Finally, a Tax Planning was applied in order to implement a detailed procedure of the activities to be carried out in the future to reduce the tax contingencies.
ABSTRACT In order to know the company, its main information were detailed, including its tax obligations, for which a tax assessment test was applied to workers who support in this area and thus know the real tax situation of the company, then proceeded to make a Planning Report focused on the items and critical points of the company evidenced in the test, with it began the Audit Program, which embodied the procedures to follow for the proper review of accounting documentation, such as: ledgers, accounting records, reports, statements and all that tax accounting information corresponding to the 2021 period. The results showed as an implication the saving in payment of fines for tax violations when detected in advance of an audit by the Tax Administration, among these violations were: the failure to update the accounting records and ledgers for tax purposes, the omission of relevant information in the Income Tax Return, the failure to carry out bank transactions according to Law No. 30730 and the consideration of payment vouchers that didn’t comply with the requirements demanded by law as deductible or that granted the right to tax credit. Finally, a Tax Planning was applied in order to implement a detailed procedure of the activities to be carried out in the future to reduce the tax contingencies.
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Auditoria tributaria