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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.