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.
| dc.contributor.advisor | Vela Riera, Pablo Alberto | |
| dc.contributor.author | Yagual Yagual, Stalin Jefferson | |
| dc.date.accessioned | 2024-09-23T20:10:25Z | |
| dc.date.available | 2024-09-23T20:10:25Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17281 | |
| dc.description | 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. | es_ES |
| dc.description | 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. | es_ES |
| dc.description.abstract | El documento examina el cumplimiento de las obligaciones tributarias del Comercial Hubet en el cantón Quinsaloma durante el año 2020, con énfasis en las notificaciones de diferencias emitidas por el Servicio de Rentas Internas (SRI) en 2023. El análisis revela importantes discrepancias entre los ingresos reportados en las declaraciones fiscales y los comprobantes electrónicos, lo que ha generado sanciones y multas por parte del SRI. Las diferencias se deben a errores en los registros contables y omisiones en la declaración de ingresos, especialmente en los meses de mayo, agosto, septiembre, octubre y noviembre de 2020. La notificación por diferencias del SRI indicaba que la información reportada por terceros no coincidía con lo reportado por el contribuyente, y otorgaba un plazo de tres días hábiles para corregir las declaraciones o presentar la documentación justificativa. El documento destaca la importancia de mantener registros precisos y la implementación de controles internos rigurosos para evitar futuras sanciones. Se recomienda la adopción de sistemas de auditoría interna y el uso de software contable avanzado para asegurar la precisión en las declaraciones fiscales. En términos metodológicos, el estudio emplea métodos descriptivos, cuantitativos y cualitativos para evaluar las estrategias adoptadas por Comercial Hubet. Los resultados subrayan la necesidad de mejorar los procesos internos de revisión y verificación antes de presentar las declaraciones fiscales. Principalmente, se enfatiza la importancia de la capacitación continua del personal encargado de la gestión tributaria y la creación de un manual de procedimientos fiscales para asegurar el cumplimiento de las normativas tributarias vigentes. | es_ES |
| dc.format.extent | 50 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Cumplimiento tributario | es_ES |
| dc.subject | Discrepancias fiscales | es_ES |
| dc.subject | Controles internos | es_ES |
| dc.subject | Auditoría interna | es_ES |
| dc.subject | Declaraciones fiscales | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | 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. | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador