Análisis contable y tributario en las ONG del Ecuador, caso práctico Fundación Sendas, periodo 2016

Abstract

In the present integrative project called "Accounting and Tax Analysis in the Non-Governmental Organizations of Ecuador. Case study Foundation SENDAS, 2016", the accounting management is presented with its respective accounting guide based on the Ecuadorian Accounting Standards that are applicable in non-profit organizations. Likewise, the Ecuadorian Tax Regulations for the performance of the duties and obligations that non-governmental organizations must comply with the Internal Revenue Service are analyzed, as well as the rights that the law allows to enjoy them. In addition, the proposed study has an accounting and tax analysis of the SENDAS Foundation with the most important issues to differentiate from a non-profit organization that are: not having inventory accounts, financial credits, normally reflect zero profit in the state of results, in the general newspaper the expense accounts predominate and they regularly use two adjustment accounts. Finally, the tax analysis analyzes the statements made by the SENDAS Foundation regarding the Value Added Tax, Income Tax and withholding tax at the source, with the exemption from the payment of Income Tax and the Tax Credit that is entitled to be non-profit organizations.