Aplicación del Control Interno en una empresa familiar para la determinación del IETU

Abstract

Our Summary Study focuses on corporate tax at single rate (EITU) which came valid on January 1st, 2008 which will be caused at the moment of payment. An overview of this tax is presented such as: subjects, object, base, rate and determination. The importance of taking an effective internal control is a highlight in family enterprises because, sometimes there is a lack of an adequate control, this is because procedures are not followed to make necessary operations for their operation. The relation between IETU and the internal control is because it is a tax based on cash flow, so it’s very important to be very careful on selecting just the operations that charge IETU, to avoid mistakes when determining the tax. Chapter IV presents a case of study to analyze the results obtained with an inadequate internal control and with the implementation of new controls.