Auditoría financiera y su incidencia tributaria en la declaración del IVA primar s a periodo 2019.

Abstract

The financial audit is a tool of great importance in the business environment and that goes hand in hand with the tax audit for the fulfillment of the duties such as payments of the established taxes and their respective declarations. In the present work, the sales omitted due to a lack of inventory and their tax incidence in the declaration of the Primary VAT will be analyzed. S.A., the investigation focuses on the problem of inventories which must make the relevant adjustments in the VAT returns and the corresponding payment of interest for the period 2019. For this project, the descriptive and analytical method will be used, which describes the procedure of the variables, the scientific articles from scielo, dialnet, realyc journals, among others, that meet the parameters and the period established according to the guidelines, that is, they are within the 5 years since its publication and are reliable, in addition, for the process and development of the practical case, it was calculated in detail for its understanding, in this way, the adjustment could be made and in the end the conclusions could be drawn according to the exposed subject. As a result of the exercise, the corresponding value of the omission in sales of $ 45,875.00 was found, which generated a VAT of 5,505.00 in the same way an interest of $ 623, becoming a significant payment for the company, to avoid these types of problems, staff training must be carried out and the work carried out within the company must be monitored.