AUDITORÍA TRIBUTARIA PREVENTIVA PARA LA CORRECTA DETERMINACIÓN DEL IMPUESTO EN LA EMPRESA CONSULTORA RMG INGENIEROS EIRL, CHICLAYO

This study Preventive Tax Audit for the correct Determination of Income Tax and General Sales Tax in the consulting company RMG INGENIEROS EIRL, Chiclayo 2019, its objective was to prepare a proposal for Preventive Tax Audit for the correct determination of the Tax to Income and General Sales Tax. Its research focus: quantitative, its design is non-experimental, research scope: descriptive purposeful, it had as population and sample the administrative accounting staff of the company, the techniques used were the interview and documentary analysis, instruments the interview guide, the documentary, and three experts in tax auditing used validity sheet. 1 Universidad Señor de Sipán 2 Universidad César Vallejo a Egresada del programa de Contabilidad, layalaemely@crece.uss.edu.pe b Magister en Administración Estratégica de Empresas, ldsuarezs@ucvvirtual.edu.pe