Análisis de las fases del proceso y control de determinación tributaria a una empresa de venta de madera no trabajada durante el ejercicio fiscal 2007 realizado por la administración tributaria.

Abstract

The present Thesis analyzes the diverse phases of the process and control of tributary determination for a company of sale of wood not worked during the fiscal year 2007 realized by the Tributary Administration. The analyzed company is MADERA DE BALSA S.A., a joint-stock company constituted in the Ecuador on September 1, 1995; and Cía's subsidiary. MADERA DE BALSA Holding company Inc. of The United States; its economic activity consists of trying the wood raft that they acquire in natural condition; for its exportation; hereby Cia MADERA DE BALSA Holding company turns into its unique client. The Tributary Administration opened a determinative process to the mentioned company, on the “Impuesto a la Renta”, fiscal period 2007; Later to the analysis of all the information analyzed sustenance of its declaration, the Administration proceeded to elaborate the “ Acta Borrador”, where its detailed the opposing annotations, so that the company could justify them in a period of twenty working days later to the reading of the above mentioned Record, and before the emission of the “Acta Definitiva”[1] The present Thesis details also the process of claim, which the contributors must follow, in case of being nonconformist with the results exposed in the Definitive Record.