Abstract:
There will be a conceptual analysis of the procedures and criteria applied by the company for the payment of taxes that affect their activity with the aim of determining liabilities or contingencies. This work has been divided into five chapters: In Chapter 1 shows the theoretical framework that explains the basic concepts for understanding this work. In Chapter 2 provides general information of the company under study. In the next section, Chapter 3, we appreciate the Audit Tax Planning detailing the work programs for each of the taxes under study. Then in Chapter 4 shows the main procedures for the implementation of the audit. Finally, we present the audit reports and also show the relevant recommendations.
