Auditoría tributaria al control de inventarios y su incidencia en los tributos ya declarados de AQUAVI S.A.

Abstract

The present research work refers to the Tax Audit, which is the systematic and critical control that uses various techniques and procedures aimed at verifying compliance with the obligations of taxpayers. It is always carried out taking into account the tax rules and generally accepted accounting principles, in this way the tax base and taxes that affect the taxpayer that is audited are determined. Considering the importance of the subject and its academic implications, the case of the company Aquavi S.A is analyzed, after which the tax authority conducted an audit, the existence of a surplus of inventory was determined. Therefore, the general objective of the work is to: Determine the incidence of the inventory surplus in the monthly VAT declarations through the resolution of a practical case to know the actions that should be taken. In order to respond to this objective, the applied methodology refers to descriptive research, which allowed to determine the reality of the situation referred to through the description of events or events, it is also of a bibliographic type because it is theoretically based on , publications that allowed to better understand the problem studied. It is determined that the surplus of identified inventory affects the declared sales of the immediately previous year, which is why, once the irregularity is identified, the company must rectify the monthly declaration of 2016 and pay the corresponding obligations.