Bibliographic citations
Curay, L., Paulino, T. (2017). La aplicación de una auditoria tributaria preventiva como mecanismo para la reducción de contingencias tributarias en la empresa Bermanlab S.A.C Distrito de Trujillo, Periodos 2015 - 2016 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/2351
Curay, L., Paulino, T. La aplicación de una auditoria tributaria preventiva como mecanismo para la reducción de contingencias tributarias en la empresa Bermanlab S.A.C Distrito de Trujillo, Periodos 2015 - 2016 [Tesis]. PE: Universidad Privada Antenor Orrego; 2017. https://hdl.handle.net/20.500.12759/2351
@misc{renati/1349030,
title = "La aplicación de una auditoria tributaria preventiva como mecanismo para la reducción de contingencias tributarias en la empresa Bermanlab S.A.C Distrito de Trujillo, Periodos 2015 - 2016",
author = "Paulino Vigo, Threisy Anice",
publisher = "Universidad Privada Antenor Orrego",
year = "2017"
}
This research work carried out in the company Bermanlab SAC, aims the implementation of a preventive tax audit as a mechanism for reducing the tax contingencies, that from that currently companies face continuous tax contingencies which are difficult to face the sanctions to which these entail. The application of preventive audit began analyzing the legal devices that the company is required to comply then take as reference the accounting documents, past audits and implementation of surveys for personnel accounting laboratory area; besides knowing the risk level by applying the “check sheet” pretest and postest thereby determining the impact of the application of a preventive tax audit. After application of preventive tax audit found that the company deducted expenses that are not within the line of business, whether medical, gasoline or stationery which are purchased from unreasonable way, verified everything mentioned vouchers, documents, books that were reviewed for the performance of work. Finally we conclude that pre-tax audit is an essential tool and high impact in determining taxes, it helps to correct deduction of expenses according to the standards currently in addition to avoiding tax the company contingencies, so it is advisable to apply it to the end of each financial year and before the annual affidavit sanctions thus affecting the company is prevented.
This item is licensed under a Creative Commons License