Las políticas y procedimientos contables y el cumplimiento tributario de CEPOLFI INDUSTRIAL C.A.

Abstract

This research work has as main purpose to respond to the need to analyze "The Accounting Policies and Procedures and Tax Compliance CEPOLFI Industrial CA" one of the key points is to identify deficiencies in the different accounting policies and procedures that are part manuals that owns the company and determine compliance with the different tax obligations that the company must contribute to the tax authorities mandatory SRI manner. Inadequate accounting policies and procedures that cause an inopportune Tax Compliance Company entailing a risk of punishment by the Tax Administration Ignorance of the changing rules of our country and the declining tax culture are essential causes, the main contribution of this work is to identify and correct weaknesses in the accounting policies and procedures of the entity to establish the application of a control mechanism that will guarantee the timely fulfillment of tax obligations be of great help to avoid multiple sanctions and penalties by tax Administration or inadequate statement of taxes and therefore a tax default