Incidencia del control interno en el departamento de contabilidad respecto al cumplimiento de los deberes formales y obligaciones tributarias de Distribuidora Henriques S.A durante el período 2010 – 2011
Fecha
2013
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Universidad de Guayaquil. Facultad de administración. Contador Público autorizado
Resumen
El presente trabajo titulado “Incidencia del Control Interno en el departamento de Contabilidad respecto al cumplimiento de los Deberes Formales y Obligaciones Tributarias de “Distribuidora Henriques S. A., durante el periodo 2010 – 2011”, serealizó en la empresa mencionada. Inscrita en el Registro Mercantil bajo el nombre comercial “DIHENRIQUES S.A.”, la actividad principal de ésta entidad, es ventas al por mayor y menor de materiales plásticos al público en general y a la comercialización. Ésta empresa inicio sus actividades en el año 2009 en la Ciudad de Samborondon, abrió su oficina Cdla. Entre ríos y Av. Principal para de ésta manera prestar los servicios a los clientes a nivel nacional. Además el trabajo de investigación se encuentra realizado con la respectiva información tomada y aplicada de acuerdo a las normas jurídicas que regulan los aspectos tributarios que existen en nuestro país como son: La ley de Compañías, El Código Tributario y La Ley Orgánica de Régimen Tributario Interno. Éstas normativas establecen que todas las empresas están obligadas a declarar mensualmente sus rentas y sus impuestos de acuerdo al giro de sus operaciones que se generan como son el Impuesto al Valor Agregado y el impuesto a la renta, a través de los formularios que presenta el Servicio de Rentas Internas mediante su página web www.sri.gob.ec y a través del Dimm de formularios que se pueden descargar para brindar de manera rápida la presentación de las mismas. Se realiza la investigación con la finalidad de aplicar Control Interno en la empresa mencionada y poder presentar opciones que contribuyan a solucionar el gran problema sobre la falta de Control Interno y al desconocimiento de la normativa tributaria, respecto al cumplimiento de los deberes formales y obligaciones tributarias que tienen las empresas en la actualidad. Ya que la administración tributaria pretende mejorar los procesos de supervisión y control que garantizan reducir considerablemente la evasión, y fraude fiscal de las empresas en general, es necesario que los contadores, asistentes, ingenieros, personas naturales, personería jurídica, etc. estén al día y constantemente actualizados en la materia tributaria y que conozcan la normativa vigente que se aplica en el Ecuador y evitar los riesgos de carácter tributario, con sus correspondientes multas y sanciones y que las empresas apliquen un sistema de control interno y se den a conocer a todo el personal de trabajo, para que así mismo ayuden a reducir al mínimo posible los errores, omisiones, fraudes, incumplimientos y defraudación tributaria en sus operaciones durante un periodo contable.Nuestro trabajo además constituye una herramienta de orientación, y va dirigida de manera especial a la empresa Distribuidora Henriques S. A., a los administradores, contadores y funcionarios de distintas empresas con respecto a control interno en el área tributaria.
The present titled work "Incidence of the Internal Control in the department of Accounting regarding the execution of the Formal Duties and Tributary Obligations of "Distribuidora Henriques S. A.”, during the period 2010 - 2011", he was carried out in the company "Distribuidora Henriques S.A. ". Inscribed in the Mercantile Registration under the commercial name "DIHENRIQUES CORP.", the main activity of this entity, is bigger sales and smaller than plastic materials to the public in general and to the commercialization. This company beginning their activities in the year 2009 in the City of Samborondon, he opened their office Cdla. Between rivers and Main Av. for this way to lend the services to the clients at national level. The investigation work is also carried out with the respective taken information and applied according to the juridical norms that regulate the tributary aspects that exist in our country like they are: The law of Companies, The Tributary Code and The Organic Law of Internal Tributary Régime. These normative ones éstablish that all the companies are forced to declare their rents and their taxes monthly according to the turn of their operations that you/they are generated like they are the Tax to the Added Value and the tax to the rent, through the forms that it presents the Service of Internal Rents by means of their page web www.sri.gov.ec and through the Dimm of forms that can be discharged to toast in a quick way the presentation of the same ones. He/she is carried out the investigation with the purpose of to apply Internal Control in the mentioned company and to be able to present options that contribute to solve the great problem on the lack of Internal Control and to the tributary ignorance of the normative one, regarding the execution of the formal duties and tributary obligations that have the companies at the present time. Since the tributary administration seeks to improve the supervision processes and control that guarantee to reduce the escape, and fiscal fraud of the companies considerably in general, it is necessary that the accountants, assistants, engineers, natural people, artificial persons, etc. is a day and constantly up-to-date in the tributary matter and that they know the normative one effective that is applied in the Ecuador and to avoid the risks of tributary character, with its corresponding tickets and sanctions and that the companies apply a system of internal control and they are given to know the whole ,work personnel that likewise help to reduce to the possible minimum the errors, omissions, frauds, nonfulfillments and tributary fraud in their operations during a countable period. Our work also constitutes an orientation tool, and he/she goes directed in a special way to the company Distribuidora Henriques S. A., to the administrators, accountants and officials of different companies with regard to internal control in the tributary area.
The present titled work "Incidence of the Internal Control in the department of Accounting regarding the execution of the Formal Duties and Tributary Obligations of "Distribuidora Henriques S. A.”, during the period 2010 - 2011", he was carried out in the company "Distribuidora Henriques S.A. ". Inscribed in the Mercantile Registration under the commercial name "DIHENRIQUES CORP.", the main activity of this entity, is bigger sales and smaller than plastic materials to the public in general and to the commercialization. This company beginning their activities in the year 2009 in the City of Samborondon, he opened their office Cdla. Between rivers and Main Av. for this way to lend the services to the clients at national level. The investigation work is also carried out with the respective taken information and applied according to the juridical norms that regulate the tributary aspects that exist in our country like they are: The law of Companies, The Tributary Code and The Organic Law of Internal Tributary Régime. These normative ones éstablish that all the companies are forced to declare their rents and their taxes monthly according to the turn of their operations that you/they are generated like they are the Tax to the Added Value and the tax to the rent, through the forms that it presents the Service of Internal Rents by means of their page web www.sri.gov.ec and through the Dimm of forms that can be discharged to toast in a quick way the presentation of the same ones. He/she is carried out the investigation with the purpose of to apply Internal Control in the mentioned company and to be able to present options that contribute to solve the great problem on the lack of Internal Control and to the tributary ignorance of the normative one, regarding the execution of the formal duties and tributary obligations that have the companies at the present time. Since the tributary administration seeks to improve the supervision processes and control that guarantee to reduce the escape, and fiscal fraud of the companies considerably in general, it is necessary that the accountants, assistants, engineers, natural people, artificial persons, etc. is a day and constantly up-to-date in the tributary matter and that they know the normative one effective that is applied in the Ecuador and to avoid the risks of tributary character, with its corresponding tickets and sanctions and that the companies apply a system of internal control and they are given to know the whole ,work personnel that likewise help to reduce to the possible minimum the errors, omissions, frauds, nonfulfillments and tributary fraud in their operations during a countable period. Our work also constitutes an orientation tool, and he/she goes directed in a special way to the company Distribuidora Henriques S. A., to the administrators, accountants and officials of different companies with regard to internal control in the tributary area.
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Palabras clave
CONTROL DE CALIDAD, TRIBUTACIÓN, ADMINISTRACIÓN PÚBLICA, CONTABILIDAD DE COSTOS