APLICACIONES PRACTICAS

Empresa Comercial “BICUA SRL”

NIT: 2205453014 17

INVENTARIO INICIAL

Al 01 de enero de 2013

ITEM UNDAD DESCRIPCIÓN CANTIDAD PRECIO UNITARIO TOTAL

1 Piezas Cocinas a gas 240 320 76,800.00
2 Piezas Garrafas 1,600 80 128,000.00
3 Piezas Refrigeradores 180 620 111,600.00
4 Piezas Lavadoras 120 480 57,600.00
5 Piezas Licuadoras 260 120 31,200.00
6 Piezas Batidoras 300 160 48,000.00
7 Piezas Menaje de cocina 400 180 72,000.00
8 Piezas Aspiradoras 100 440 44,000.00
9 Piezas Extractoras de aire 120 120 14,400.00
10 Piezas Cocinas eléctricas 100 984 98,400.00
Total 3,420 682,000.00
V = II+C-IF
INVENTARIO FINAL
Al 31 de diciembre de 2013

ITEM UNDAD DESCRIPCIÓN CANTIDAD PRECIO UNITARIO TOTAL

1 Piezas Cocinas a gas 60 320.00 19,200.00
2 Piezas Garrafas 400 80.00 32,000.00
3 Piezas Refrigeradores 200 1,000.00 200,000.00
,4 Piezas Lavadoras 10 480.00 4,800.00
5 Piezas Licuadoras 140 120.00 16,800.00
6 Piezas Batidoras 80 160.00 12,800.00
7 Piezas Menaje de cocina 40 180.00 7,200.00
8 Piezas Aspiradoras 10 440.00 4,400.00
9 Piezas Extractoras de aire 20 120.00 2,400.00
10 Piezas Cocinas eléctricas 200 1,600.00 320,000.00
Total 1160 619,600.00
ANEXO DE APOYO N°1

RELACIÓN DE VENTAS POR PRODUCTOS

FECHA COMPRADOR DESCRIPCIÓN CANTIDAD

3-Jan Nancy Miranda Cocinas a gas 40

4-Jan Ruth Sánchez Refrigeradores 20

3-Feb Mateo Peña Cocinas a gas 20

4-Feb DISTGAS Refrigeradores 10

24-Feb
Disraas Garrafas 900
3-Mar Luis Luna Cocinas a gas 60

8-Mar Félix Goilia Refrigeradores 20

3-Apr Marina Lora cocinas a gas 40

14-Apr Bertha Perez Refrigeradores

10
3-May Mirka López cocinas a gas 40

10-May Gabriela Luna Refrigeradores

10
3-Jun Rosa Morón cocinas a gas 40

9-Jun Waldo Luján Refrigeradores 10

3-Jul cocinas a gas

Rodolfo Luján 40
10-Jul Roberto Mendoza Refrigeradores
10
2-Aug Ricardo Mollinedo Refrigeradores 10

8-Aug Glas & Co. Lavadoras 120

3-Sep cocinas a gas

Amparo Zapata 40
14-Sep Esther Arza Extractoras de aire
100
22-Oct Carmen Rivera Licuadoras 200

4-Nov María Luisa Ríos Cocinas a gas 120

4-Dec Jorge Ronce Refrigeradores 10

14-Dec Cocinas a gas

Adolfo Patón 40
16-Dec Waldo Cárdenas Refrigeradores 10

20-Dec Gerardo Cordero Cocinas eléctricas 100

Total
PRECIO UNITARIO TOTAL

Data
480.00 19,200.00 DESCRIPCIÓN Suma de CANTIDAD
860.00 17,200.00 Cocinas eléctricas 100
480.00 9,600.00 Garrafas 900
860.00 8,600.00 Lavadoras 120
95.00
85,500.00 Licuadoras 200
480.00 28,800.00 Refrigeradores 120
900.00 18,000.00 Extractoras de aire 100
480.00 19,200.00 cocinas a gas 480
860.00
8,600.00 Total Result 2,020
480.00 19,200.00

8,600.00
860.00
480.00 19,200.00

900.00 9,000.00

19,200.00
480.00
8,600.00
860.00
850.00 8,500.00

500.00 60,000.00

19,200.00
480.00
18,000.00
180.00
140.00 28,000.00

500.00 60,000.00

960.00 9,600.00

19,200.00
480.00
980.00 9,800.00

1,200.00 120,000.00

650,800.00
Suma de TOTAL Promedio de PRECIO UNITARIO
120,000.00 1,200.00
85,500.00 95.00
60,000.00 500.00
28,000.00 140.00
106,500.00 889.00
18,000.00 180.00
232,800.00 482.00
650,800.00 633.00
APLICACIONES PRÁCTICAS

ANEXO DE A PO YO N° 2
RELACIÓN DE COMPRAS POR PRODUCTOS

FECHA COMPRADOR DESCRIPCIÓN CANTIDAD PRECIO UNITARIO TOTAL

15 enero ALKE SRL Cocinas a gas 120 320.00 38,400.00

12 febrero STAMBUCK MARKRefrigeradores 120 620.00 74,400.00
09 marzo ALKE SRL Lavadoras 20 480.00 9,600.00
22 abril IMPEXLTDA Licuadoras 200 120.00 24,000.00
14 junio IMPEXSRL Extractoras de aire 100 120.00 12,000.00
02 Julio SAFIC SRL Cocinas Eléctricas 200 984.00 196,800.00
07 agosto ALKE SRL Cocinas a gas 200 320.00 64,000.00
4-Dec SAFIC SRL Refrigeradores 80 620.00 49,600.00
TOTAL 468,800.00
 Data
DESCRIPCIÓN Suma de CANTSuma de PRESuma de TOTAL
Cocinas a gas 320 640.00 102,400.00
Cocinas Eléctricas 200 984.00 196,800.00
Extractoras de aire 100 120.00 12,000.00
Lavadoras 20 480.00 9,600.00
Licuadoras 200 120.00 24,000.00
Refrigeradores 200 1,240.00 124,000.00
Total Result 1,040 3,584.00 468,800.00
 N° DE IMPORTE
FECHA DE N° DE NIT DE NOMBRE O
N° AUTORIZACI ESTADO DE LA
FACTURA FACTURA CLIENTE RAZÓN SOCIAL
ÓN VENTA

ENERO
1 1/3/2013 0669 30010021501 V 201501204 NANCY MITA 19,200.00
2 1/4/2013 0670 30010021501 V 210451208 RUTH SANCHEZ 17,200.00
TOTAL ENERO 36,400.00
FEBRERO 0671
1 2/3/2013 0672 30010021501 V 452154108 MATEO PEÑA 9,600.00
2 2/4/2013 0673 30010021501 V 874551509 LIZETH ROCHA 8,600.00
3 2/24/2010 0674 30010021501 V 584514407 DISTGAS 85,500.00
TOTAL FEBRERO 103,700.00
MARZO
1 3/3/2013 0675 30010021501 V 985410107 LUIS LUNA 28,800.00
2 3/8/2013 0676 30010021501 V 251884105 FÉLIX LUNA 18,000.00
TOTAL MARZO 46,800.00
ABRIL
1 4/3/2013 0677 30010021501 V 121254107 MARINA LARA 19,200.00
2 4/14/2013 0678 30010021501 V 258875403 BERTHA PEREZ 8,600.00
TOTAL ABRIL 27,800.00
MAYO
1 5/3/2013 0679 30010021501 V 645482401 MIRTHA LÓPEZ 19,200.00
2 5/10/2013 0680 30010021501 V 654564404 GABY LUNA 8,600.00
TOTAL MAYO 27,800.00
JUNIO
1 6/3/2013 0681 30010021501 V 458574504 0 19,200.00
2 6/9/2013 0682 30010021501 V 587954406 0 9,000.00
TOTAL JUNIO 28,200.00
JULIO
1 7/3/2013 0683 30010021501 V 10254445 RODO JAN 19,200.00
2 7/5/2013 0684 30010021501 V 11625017 ROB MENA 8,600.00
TOTAL JULIO 27,800.00
AGOSTO
1 8/12/2013 0685 30010021501 V 14526013 RUDY LOZA 8,500.00
2 8/22/2013 0686 30010021501 V 11458027 GLAS & CIA 60,000.00
TOTAL AGOSTO 68,500.00
SEPTIEMBRE
1 9/3/2013 0687 30010021501 V 11548012 ANA ZAPA 19,200.00
2 9/14/2013 0688 30010021501 V 69 ESTHER ARZE 18,000.00
TOTAL SEPTIEMBRE 37,200.00
OCTUBRE
1 10/22/2013 30010021501 V 14425015 CARMEN RIVERA 28,000.00
TOTAL OCTUBRE 28,000.00
NOVIEMBRE
1 11/24/2013 30010021501 V 13325014 MARIA RIOS 60,000.00
TOTAL NOVIEMBRE 60,000.00
DICIEMBRE
1 12/4/2013 30010021501 V 12541542 JOSÉ PONCE 9,600.00
2 12/14/2013 30010021501 V 25541631 ANA PATÓN 19,200.00
3 12/18/2013 30010021501 V 20015410 WALA CONDE 9,800.00
4 12/20/2013 30010021501 V 30012450 GER CORRO 120,000.00
TOTAL DICIEMBRE 158,600.00
TOTALES 650,800.00
 DESCUENT
IMPORTE CÓDIGO
EXPORTACI VENTAS OS Y IMPORTE DÉBITO
ICE/IEHD SUBTOTAL DE
ONES TASA CERO BONIFICACI BASE FISCAL
TASAS CONTROL
ONES

- - - 19,200.00 - 19,200.00 2,496.00 15-BV-14

17,200.00 - 17,200.00 2,236.00 15-RE-99
- - - 36,400.00 - 36,400.00 4,732.00

- - - 9,600.00 - 9,600.00 1,248.00 17-PO-96

- - - 8,600.00 - 8,600.00 1,118.00 NM-
- - - 85,500.00 - 85,500.00 11,115.00 GT-58-87
- - - 103,700.00 - 103,700.00 13,481.00 GH-NH-97

- - - 28,800.00 - 28,800.00 3,744.00 TR-98-66

- - - 18,000.00 - 18,000.00 2,340.00 25-45-87
- - - 46,800.00 - 46,800.00 6,084.00

- - - 19,200.00 - 19,200.00 2,496.00 PL-87-MN

- - - 8,600.00 - 8,600.00 1,118.00 GR-85-UT
- - - 27,800.00 - 27,800.00 3,614.00

- - - 19,200.00 - 19,200.00 2,496.00 12-55-LO

- - - 8,600.00 - 8,600.00 1,118.00 HU-TE-22
- - - 27,800.00 - 27,800.00 3,614.00

- - - 19,200.00 - 19,200.00 2,496.00 54-87-PL

- - - 9,000.00 - 9,000.00 1,170.00 LP-OR-58
- - - 28,200.00 - 28,200.00 3,666.00

- - - 19,200.00 - 19,200.00 2,496.00 15-65-TR

- - - 8,600.00 - 8,600.00 1,118.00 22-GH-14
- - - 27,800.00 - 27,800.00 3,614.00

- - - 8,500.00 - 8,500.00 1,105.00 99-SE-23

- - - 60,000.00 - 60,000.00 7,800.00 55-RT-56
- - - 68,500.00 - 68,500.00 8,905.00

- - - 19,200.00 - 19,200.00 2,496.00 RR-44-T6

- - - 18,000.00 - 18,000.00 2,340.00 TR-UL-68
- - - 37,200.00 - 37,200.00 4,836.00

- - - 28,000.00 - 28,000.00 3,640.00 15-RT-69

- - - 28,000.00 - 28,000.00 3,640.00

- - - 60,000.00 - 60,000.00 7,800.00 48-ER-44

- - - 60,000.00 - 60,000.00 7,800.00

- - - 9,600.00 - 9,600.00 1,248.00 25-85-TU

- - - 19,200.00 - 19,200.00 2,496.00 GG-58-UI
- - - 9,800.00 - 9,800.00 1,274.00 YY-45-33
- - - 120,000.00 - 120,000.00 15,600.00 HT-55-42
- - - 158,600.00 - 158,600.00 20,618.00
- - - 650,800.00 - 650,800.00 84,604.00
 NIT
FECHA RAZÓN N° N° IMPORTE
N° PROVEEDO N° DUI
FACT/DUI SOCIAL FACTURA AUTORIZACIÓN TOTAL
R

1 1/15/2013 14332039 ALKE SRL 121 0 3024456587 38,400.00

TOTAL ENERO 38,400.00
1 2/12/2013 12336028 STAMBUK 214 0 2901109913 74,400.00
TOTAL FEBRER 74,400.00
1 3/9/2013 14332039 ALKE SRL 512 0 2094445567 9,600.00
TOTAL MARZO 9,600.00
1 4/22/2013 14566028 IMPEX SRL 48 0 3022234567 24,000.00
TOTAL ABRIL 24,000.00
MAYO 0 -
1 6/14/2013 13425027 IMPEX SRL 351 0 2900087655 12,000.00
TOTAL JUNIO 12,000.00
1 7/2/2013 14312021 SAFIC SRL 148 0 3065646357 196,800.00
TOTAL JULIO 196,800.00
1 8/7/2013 14332079 ALKE SRL 290 0 2905541913 64,000.00
TOTAL AGOSTO 64,000.00
SEPTIEMBRE 0 -
OCTUBRE 0 -
NOVIEMBRE 0 -
1 DICIEMBRE 143202105 SAFIC SRL 1124 0 3065646371 49,600.00
TOTAL 49,600.00
TOTALES 468,800.00
 DESCUENT
CÓDIGO
IMPORTE OS Y IMPORTE CRÉDITO TIPO DE
SUBTOTAL DE
NO A C.F. BONIFICAC BASE FISCAL COMPRA
CONTROL
IONES
- 38,400.00 38,400.00 4,992.00 FD-15-DF 1
- 38,400.00 - 38,400.00 4,992.00
- 74,400.00 74,400.00 9,672.00 MJ-75-41 1
- 74,400.00 - 74,400.00 9,672.00
- 9,600.00 9,600.00 1,248.00 14.78.15 1
- 9,600.00 - 9,600.00 1,248.00
- 24,000.00 24,000.00 3,120.00 HG-89-FR 1
- 24,000.00 - 24,000.00 3,120.00
-
- 12,000.00 12,000.00 1,560.00 UT-62-OP 1
- 12,000.00 - 12,000.00 1,560.00
- 196,800.00 196,800.00 25,584.00 15-RD-78 1
- 196,800.00 - 196,800.00 25,584.00
- 64,000.00 64,000.00 8,320.00 LP-58-DV 1
- 64,000.00 - 64,000.00 8,320.00
- - - -
- - - -
- - - -
- 49,600.00 49,600.00 6,448.00 BC-25-78 1
- 49,600.00 - 49,600.00 6,448.00
- 468,800.00 - 468,800.00 60,944.00
SIN - DISTRITAL COCHABAMBA
POA.: 2016
ORDEN DE FISCALIZACIÓN:
RAZÓN SOCIAL DEL CONTRIBUYENTE: BICUA S.R.L.
NIT:_____
PT1/RI
PAPEL DE TRABAJO
RECONSTRUCCIÓN DE INVENTARIOS
DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2013
(EN BOLIVIANOS)
FISCALIZACIÓN PARCIAL

SALDO IMPORTE NO
INVENTARIO MERCADERÍA VENTAS INVENTARIO VENTAS NO PRECIO DE
COMPRAS SEGÚN FACTURADO
DESCRIPCIÓN INICIAL DISPONIBLE FACTURADAS FINAL FACTURADAS VENTAS
AUDITORÍA DETERMINADO
[a] [b] [c] = [a] + [b] [d] [e] = [c]-[d] [f] [g] = [e] - [f] [h] [i] = [h]*[g]
Cocinas a gas 240 320 560 480 80 60 20 485.00 Bs 9,700.00
Garrafas 1600 - 1600 900 700 400 300 95.00 Bs 28,500.00
Refrigeradores 180 200 380 120 260 200 60 887.50 Bs 53,250.00
Lavadoras 120 20 140 120 20 10 10 500.00 Bs 5,000.00
Licuadoras 260 200 460 200 260 140 120 140.00 Bs 16,800.00
Batidoras 300 - 300 - 300 80 220 209.15 Bs 46,013.00

PT2/UB
Menaje de cocina 400 - 400 - 400 40 360 235.30 Bs 84,708.00
Aspiradoras 100 - 100 - 100 10 90 575.17 Bs 51,765.30
ExtractorAs de aire 120 100 220 100 120 20 100 180.00 Bs 18,000.00
Cocinas eléctricas 100 200 300 100 200 200 - 1,200.00 Bs -
TOTAL Bs 313,736.30

FUENTE: MARCAS DE AUDITORÍA

OBJETIVO: SUMATORIA
FECHA DE ELABORACIÓN

ELABORADO POR REVISADO POR APROBADO POR

SIN - DISTRITAL COCHABAMBA
POA.: 2016
ORDEN DE FISCALIZACIÓN: PT2/UB
RAZÓN SOCIAL DEL CONTRIBUYENTE: BICUA S.R.L.
NIT:_____

PAPEL DE TRABAJO
DETERMINACIÓN DE LA UTILIDA BRUTA SIN REFERENCIA DE PRECIO
DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2013
(EN BOLIVIANOS)
FISCALIZACIÓN PARCIAL

PRECIO DE UTILIDAD PORCENTAJE DE

COSTO
DESCRIPCIÓN VENTA BRUTA UTILIDAD
[a] [b] [c] =[a]-[b] [d] = [c]/[b]
Cocinas a gas 485.00 320.00 165.00 51.56%
Garrafas 95.00 80.00 15.00 18.75%
Extractoras de aire 180.00 120.00 60.00 50.00%
Lavadoras 500.00 480.00 20.00 4.17%
Licuadoras 140.00 120.00 20.00 16.67%
Refrigeradores 887.50 620.00 267.50 43.15%
UTILIDAD PROMEDIO 30.72%
Batidoras 209.15 160.00 49.15 30.72%
PT1/

Menaje de cocina 235.30 180.00 55.30 30.72%

R1

Aspiradoras 575.17 440.00 135.17 30.72%

FUENTE: MARCAS DE AUDITORÍA

OBJETIVO:
FECHA DE ELABORACIÓN

ELABORADO POR REVISADO POR APROBADO POR

SIN - DISTRITAL COCHABAMBA
POA.: 2016
ORDEN DE FISCALIZACIÓN:
RAZÓN SOCIAL DEL CONTRIBUYENTE: BICUA S.R.L.
PT3/V1T1
NIT:_____

PAPEL DE TRABAJO
DETERMINACIÓN DE LOS IMPUESTOS AFECTADOS
DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2013
(EN BOLIVIANOS)
FISCALIZACIÓN PARCIAL

VENTAS PORCENTAJE VENTAS NO

I.V.A. I.T.
FACTURADAS MENSUAL/VENTAS FACTURADAS
PERIODOS
[c] = [b]*Ventas
[a] [b] = [a]/∑[a] [d] = [c]*13% [e] = [c]*3%
no Facturadas
ENERO 36,400.00 5.59% 17,547.64 2,281.19 526.43
FEBRERO 103,700.00 15.93% 49,991.48 6,498.89 1,499.74
MARZO 46,800.00 7.19% 22,561.25 2,932.96 676.84
ABRIL 27,800.00 4.27% 13,401.77 1,742.23 402.05
MAYO 27,800.00 4.27% 13,401.77 1,742.23 402.05
JUNIO 28,200.00 4.33% 13,594.60 1,767.30 407.84
JULIO 27,800.00 4.27% 13,401.77 1,742.23 402.05
AGOSTO 68,500.00 10.53% 33,022.34 4,292.90 990.67
SEPTIEMBRE 37,200.00 5.72% 17,933.30 2,331.33 538.00
OCTUBRE 28,000.00 4.30% 13,498.18 1,754.76 404.95
NOVIEMBRE 60,000.00 9.22% 28,924.67 3,760.21 867.74
DICIEMBRE 158,600.00 24.37% 76,457.56 9,939.48 2,293.73
TOTAL 650,800.00 100.00% 313,736.30 40,785.72 9,412.09

FUENTE: MARCAS DE AUDITORÍA

OBJETIVO:
FECHA DE ELABORACIÓN

ELABORADO POR REVISADO POR APROBADO POR

1T1
SIN - DISTRITAL COCHABAMBA
POA.: 2016
ORDEN DE FISCALIZACIÓN:
RAZÓN SOCIAL DEL CONTRIBUYENTE: BICUA S.R.L.
NIT: 2205453014
4
PAPEL DE TRABAJO
ACTUALIZACIÓN DEL IMPUESTO AL VALOR AGREGADO
DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2013
(EN BOLIVIANOS)
FISCALIZACIÓN PARCIAL
8/3/2016

U.F.V. AL FACTOR DE Interés 4%

FECHA LÍMITE DE DÍAS DE MORA
PERIODOS VENCIMIENTO INTERÉS en UFV
PRESENTACIÓN
[b] [d] [e] = (1+r/360)^[d] [f] = {[c]*[e]}-[c]
ENERO 2/18/2013 1.811980 1262 1.1505 189.50
FEBRERO 3/18/2013 1.818800 1234 1.1469 525.07
MARZO 4/17/2013 1.826170 1204 1.1431 229.88
ABRIL 5/17/2013 1.833500 1174 1.1393 132.39
MAYO 6/17/2013 1.841040 1143 1.1354 128.14
JUNIO 7/17/2013 1.848070 1113 1.1316 125.88
JULIO 8/19/2013 1.855840 1080 1.1275 119.68
AGOSTO 9/17/2013 1.863510 1051 1.1239 285.34
SEPTIEMBRE 10/17/2013 1.872990 1021 1.1201 149.52
OCTUBRE 11/18/2013 1.884530 989 1.1161 108.15
NOVIEMBRE 12/17/2013 1.895170 960 1.1126 223.32
DICIEMBRE 1/17/2014 1.905570 929 1.1087 567.14
TOTAL 2,784.01
4.00
8/3/2016 5,962.24

FUENTE:
OBJETIVO:
FECHA DE ELABORACIÓN:

ELABORADO POR REVISADO POR APROBADO P

SIN - DISTRITAL COCHABAMBA

POA.: 2016
ORDEN DE FISCALIZACIÓN:
RAZÓN SOCIAL DEL CONTRIBUYENTE: BICUA S.R.L.
NIT: 2205453014
4
PAPEL DE TRABAJO
ACTUALIZACIÓN DEL IMPUESTO A LAS TRANSACCIONES
DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2013
(EN BOLIVIANOS)
 FISCALIZACIÓN PARCIAL
8/3/2016

U.F.V. AL FACTOR DE Interés 4%

FECHA LÍMITE DE DÍAS DE MORA
PERIODOS VENCIMIENTO INTERÉS en UFV
PRESENTACIÓN
[b] [d] [e] = (1+r/360)^[d] [f] = {[c]*[e]}-[c]
ENERO 2/18/2013 1.811980 1262 1.1505 43.73
FEBRERO 3/18/2013 1.818800 1234 1.1469 121.17
MARZO 4/17/2013 1.826170 1204 1.1431 53.05
ABRIL 5/17/2013 1.833500 1174 1.1393 30.55
MAYO 6/17/2013 1.841040 1143 1.1354 29.57
JUNIO 7/17/2013 1.848070 1113 1.1316 29.05
JULIO 8/19/2013 1.855840 1080 1.1275 27.62
AGOSTO 9/17/2013 1.863510 1051 1.1239 65.85
SEPTIEMBRE 10/17/2013 1.872990 1021 1.1201 34.50
OCTUBRE 11/18/2013 1.884530 989 1.1161 24.96
NOVIEMBRE 12/17/2013 1.895170 960 1.1126 51.54
DICIEMBRE 1/17/2014 1.905570 929 1.1087 130.88
TOTAL 642.46

8/3/2016 1,375.90

FUENTE:
OBJETIVO:
FECHA DE ELABORACIÓN:

ELABORADO POR REVISADO POR APROBADO P

 PT4/V2

EGADO
013

TRIBUTO OMITIDO
TOTAL EN BS
+ INTERÉS (UFV)

[g]=[c]+[f] [h] = [g]*Ult. UFV

1,448.45 3,102.00
4,098.24 8,776.80
1,835.95 3,931.87
1,082.61 2,318.52
1,074.47 2,301.09
1,082.17 2,317.58
1,058.47 2,266.81
2,589.00 5,544.61
1,394.23 2,985.88
1,039.29 2,225.74
2,207.42 4,727.42
5,783.16 12,385.22
24,693.47 52,883.53

52,883.53

MARCAS DE AUDITORÍA

APROBADO POR

PT5/T2

CIONES
013
TRIBUTO OMITIDO
TOTAL EN BS
+ INTERÉS (UFV)

[g]=[c]+[f] [h] = [g]*Ult. UFV

334.26 715.85
945.75 2,025.41
423.68 907.35
249.83 535.04
247.95 531.02
249.73 534.83
244.26 523.11
597.46 1,279.53
321.74 689.05
239.84 513.63
509.41 1,090.94
1,334.58 2,858.13
5,698.49 12,203.89

12,203.89

MARCAS DE AUDITORÍA

APROBADO POR
SIN - DISTRITAL COCHABAMBA
POA.: 2016
ORDEN DE FISCALIZACIÓN:
RAZÓN SOCIAL DEL CONTRIBUYENTE: BICUA S.R.L.
NIT: 2205453010
0
PAPEL D
ACTUALIZACIÓN DEL IMP
DEL 01 AL 30
(EN BO
FISCALIZA

DÍAS DE FECHA LÍMITE DE

PERIODOS ÚLTIMO DÍA DEL MES
VENCIMIENTO PRESENTACIÓN

JUNIO 13 Tuesday, June 30, 2020 7/13/2020

TOTAL

12/3/2020

FUENTE:
OBJETIVO:
FECHA DE ELABORACIÓN:

ELABORADO POR

SIN - DISTRITAL COCHABAMBA

POA.: 2016
ORDEN DE FISCALIZACIÓN:
RAZÓN SOCIAL DEL CONTRIBUYENTE: BICUA S.R.L.
NIT: 2205453014
4
PAPEL D
ACTUALIZACIÓN DEL IMPU
DEL 01 DE ENERO AL
(EN BO
FISCALIZA

DÍAS DE FECHA LÍMITE DE

PERIODOS ÚLTIMO DÍA DEL MES
VENCIMIENTO PRESENTACIÓN

ENERO 13 Thursday, January 31, 2013 2/13/2013

FEBRERO 13 Thursday, February 28, 2013 3/13/2013
MARZO 13 Sunday, March 31, 2013 4/15/2013
ABRIL 13 Tuesday, April 30, 2013 5/13/2013
MAYO 13 Friday, May 31, 2013 6/13/2013
JUNIO 13 Sunday, June 30, 2013 7/15/2013
JULIO 13 Wednesday, July 31, 2013 12/30/1899
AGOSTO 13 Saturday, August 31, 2013 9/13/2013
SEPTIEMBRE 13 Monday, September 30, 2013 10/14/2013
OCTUBRE 13 Thursday, October 31, 2013 11/13/2013
NOVIEMBRE 13 Saturday, November 30, 2013 12/13/2013
DICIEMBRE 13 Tuesday, December 31, 2013 1/13/2014
TOTAL

8/3/2016

FUENTE:
OBJETIVO:
FECHA DE ELABORACIÓN:

ELABORADO POR
 PAPEL DE TRABAJO
ACTUALIZACIÓN DEL IMPUESTO AL VALOR AGREGADO
DEL 01 AL 30 DE JUNIO DE 2020
(EN BOLIVIANOS)
FISCALIZACIÓN PARCIAL
12/3/2020 4%
TRIBUTO
U.F.V. AL FACTOR DE
I.V.A. OMITIDO EN DÍAS DE MORA
VENCIMIENTO INTERÉS
UFV
[a] [b] [c]=[a]/[b] [d] [e] = (1+r/360)^[d]
30.00 2.350440 12.76 143 1.0160
30.00 12.76

2.35984 30.12

REVISADO POR

PAPEL DE TRABAJO
ACTUALIZACIÓN DEL IMPUESTO A LAS TRANSACCIONES
DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2013
(EN BOLIVIANOS)
FISCALIZACIÓN PARCIAL
8/3/2016 4%
TRIBUTO
U.F.V. AL FACTOR DE
I.T. OMITIDO EN DÍAS DE MORA
VENCIMIENTO INTERÉS
UFV
[a] [b] [c]=[a]/[b] [d] [e] = (1+r/360)^[d]
526.43 1.810680 290.74 2850 1.3725
1,499.74 1.817600 825.12 2822 1.3683
676.84 1.825670 370.73 2789 1.3633
402.05 1.832540 219.40 2761 1.3590
402.05 1.840080 218.50 2730 1.3543
 407.84 1.847610 220.74 2698 1.3495
402.05 #NAME? #NAME? 44168 135.2714
990.67 1.862270 531.97 2638 1.3406
538.00 1.871940 287.40 2607 1.3360
404.95 1.882630 215.10 2577 1.3315
867.74 1.893810 458.20 2547 1.3271
2,293.73 1.904290 1,204.50 2516 1.3225
9,412.09 #NAME?

2.14160 #NAME?

REVISADO POR
 PT4/V2

Interés 4% TRIBUTO OMITIDO

TOTAL EN BS
en UFV + INTERÉS (UFV)

[f] = {[c]*[e]}-[c] [g]=[c]+[f] [h] = [g]*Ult. UFV

0.20 12.97 30.60
0.20 12.97 30.60

0.48 30.60

MARCAS DE AUDITORÍA

APROBADO POR

PT5/T2

Interés 4% TRIBUTO OMITIDO

TOTAL EN BS
en UFV + INTERÉS (UFV)

[f] = {[c]*[e]}-[c] [g]=[c]+[f] [h] = [g]*Ult. UFV

108.31 399.04 854.59
303.86 1,128.98 2,417.83
134.67 505.40 1,082.37
78.77 298.16 638.55
77.42 295.92 633.74
 77.16 297.89 637.97
#NAME? #NAME? #NAME?
181.17 713.14 1,527.26
96.56 383.96 822.28
71.31 286.40 613.36
149.87 608.07 1,302.24
388.48 1,592.98 3,411.53
#NAME? #NAME? #NAME?

#NAME? #NAME?

MARCAS DE AUDITORÍA

APROBADO POR
DIAS
1 Tuesday, January 1, 2013 1.80099
2 Wednesday, January 2, 2013 1.8012
3 Thursday, January 3, 2013 1.80141
4 Friday, January 4, 2013 1.80162
5 Saturday, January 5, 2013 1.80183
6 Sunday, January 6, 2013 1.80204
7 Monday, January 7, 2013 1.80225
8 Tuesday, January 8, 2013 1.80246
9 Wednesday, January 9, 2013 1.80267
10 Thursday, January 10, 2013 1.80288
11 Friday, January 11, 2013 1.8031
12 Saturday, January 12, 2013 1.80332
13 Sunday, January 13, 2013 1.80354
14 Monday, January 14, 2013 1.80376
15 Tuesday, January 15, 2013 1.80398
16 Wednesday, January 16, 2013 1.8042
17 Thursday, January 17, 2013 1.80442
18 Friday, January 18, 2013 1.80464
19 Saturday, January 19, 2013 1.80486
20 Sunday, January 20, 2013 1.80508
21 Monday, January 21, 2013 1.8053
22 Tuesday, January 22, 2013 1.80552
23 Wednesday, January 23, 2013 1.80574
24 Thursday, January 24, 2013 1.80596
25 Friday, January 25, 2013 1.80618
26 Saturday, January 26, 2013 1.8064
27 Sunday, January 27, 2013 1.80662
28 Monday, January 28, 2013 1.80684
29 Tuesday, January 29, 2013 1.80706
30 Wednesday, January 30, 2013 1.80728
31 Thursday, January 31, 2013 1.8075
1 Friday, February 1, 2013 1.80774
2 Saturday, February 2, 2013 1.80798
3 Sunday, February 3, 2013 1.80822
4 Monday, February 4, 2013 1.80846
5 Tuesday, February 5, 2013 1.8087
6 Wednesday, February 6, 2013 1.80894
7 Thursday, February 7, 2013 1.80918
8 Friday, February 8, 2013 1.80942
9 Saturday, February 9, 2013 1.80966
10 Sunday, February 10, 2013 1.8099
11 Monday, February 11, 2013 1.81016
12 Tuesday, February 12, 2013 1.81042
13 Wednesday, February 13, 2013 1.81068
14 Thursday, February 14, 2013 1.81094
15 Friday, February 15, 2013 1.8112
16 Saturday, February 16, 2013 1.81146
17 Sunday, February 17, 2013 1.81172
18 Monday, February 18, 2013 1.81198
19 Tuesday, February 19, 2013 1.81224
20 Wednesday, February 20, 2013 1.8125
21 Thursday, February 21, 2013 1.81276
22 Friday, February 22, 2013 1.81302
23 Saturday, February 23, 2013 1.81328
24 Sunday, February 24, 2013 1.81354
25 Monday, February 25, 2013 1.8138
26 Tuesday, February 26, 2013 1.81406
27 Wednesday, February 27, 2013 1.81432
28 Thursday, February 28, 2013 1.81458
1 Friday, March 1, 2013 1.81481
2 Saturday, March 2, 2013 1.81504
3 Sunday, March 3, 2013 1.81527
4 Monday, March 4, 2013 1.8155
5 Tuesday, March 5, 2013 1.81573
6 Wednesday, March 6, 2013 1.81596
7 Thursday, March 7, 2013 1.81619
8 Friday, March 8, 2013 1.81642
9 Saturday, March 9, 2013 1.81665
10 Sunday, March 10, 2013 1.81688
11 Monday, March 11, 2013 1.81712
12 Tuesday, March 12, 2013 1.81736
13 Wednesday, March 13, 2013 1.8176
14 Thursday, March 14, 2013 1.81784
15 Friday, March 15, 2013 1.81808
16 Saturday, March 16, 2013 1.81832
17 Sunday, March 17, 2013 1.81856
18 Monday, March 18, 2013 1.8188
19 Tuesday, March 19, 2013 1.81904
20 Wednesday, March 20, 2013 1.81928
21 Thursday, March 21, 2013 1.81952
22 Friday, March 22, 2013 1.81976
23 Saturday, March 23, 2013 1.82
24 Sunday, March 24, 2013 1.82024
25 Monday, March 25, 2013 1.82048
26 Tuesday, March 26, 2013 1.82072
27 Wednesday, March 27, 2013 1.82096
28 Thursday, March 28, 2013 1.8212
29 Friday, March 29, 2013 1.82144
30 Saturday, March 30, 2013 1.82168
31 Sunday, March 31, 2013 1.82192
Monday, April 1, 2013 1.82217
Tuesday, April 2, 2013 1.82242
Wednesday, April 3, 2013 1.82267
Thursday, April 4, 2013 1.82292
Friday, April 5, 2013 1.82317
Saturday, April 6, 2013 1.82342
Sunday, April 7, 2013 1.82367
Monday, April 8, 2013 1.82392
Tuesday, April 9, 2013 1.82417
Wednesday, April 10, 2013 1.82442
Thursday, April 11, 2013 1.82467
Friday, April 12, 2013 1.82492
Saturday, April 13, 2013 1.82517
Sunday, April 14, 2013 1.82542
Monday, April 15, 2013 1.82567
 Tuesday, April 16, 2013 1.82592
Wednesday, April 17, 2013 1.82617
Thursday, April 18, 2013 1.82642
Friday, April 19, 2013 1.82667
Saturday, April 20, 2013 1.82692
Sunday, April 21, 2013 1.82717
Monday, April 22, 2013 1.82742
Tuesday, April 23, 2013 1.82767
Wednesday, April 24, 2013 1.82792
Thursday, April 25, 2013 1.82817
Friday, April 26, 2013 1.82842
Saturday, April 27, 2013 1.82867
Sunday, April 28, 2013 1.82892
Monday, April 29, 2013 1.82917
Tuesday, April 30, 2013 1.82942
Wednesday, May 1, 2013 1.82966
Thursday, May 2, 2013 1.8299
Friday, May 3, 2013 1.83014
Saturday, May 4, 2013 1.83038
Sunday, May 5, 2013 1.83062
Monday, May 6, 2013 1.83086
Tuesday, May 7, 2013 1.8311
Wednesday, May 8, 2013 1.83134
Thursday, May 9, 2013 1.83158
Friday, May 10, 2013 1.83182
Saturday, May 11, 2013 1.83206
Sunday, May 12, 2013 1.8323
Monday, May 13, 2013 1.83254
Tuesday, May 14, 2013 1.83278
Wednesday, May 15, 2013 1.83302
Thursday, May 16, 2013 1.83326
Friday, May 17, 2013 1.8335
Saturday, May 18, 2013 1.83374
Sunday, May 19, 2013 1.83398
Monday, May 20, 2013 1.83422
Tuesday, May 21, 2013 1.83446
Wednesday, May 22, 2013 1.8347
Thursday, May 23, 2013 1.83494
Friday, May 24, 2013 1.83518
Saturday, May 25, 2013 1.83542
Sunday, May 26, 2013 1.83566
Monday, May 27, 2013 1.8359
Tuesday, May 28, 2013 1.83614
Wednesday, May 29, 2013 1.83638
Thursday, May 30, 2013 1.83662
Friday, May 31, 2013 1.83686
Saturday, June 1, 2013 1.83711
Sunday, June 2, 2013 1.83736
Monday, June 3, 2013 1.83761
Tuesday, June 4, 2013 1.83786
Wednesday, June 5, 2013 1.83811
Thursday, June 6, 2013 1.83836
Friday, June 7, 2013 1.83861
 Saturday, June 8, 2013 1.83886
Sunday, June 9, 2013 1.83911
Monday, June 10, 2013 1.83936
Tuesday, June 11, 2013 1.8396
Wednesday, June 12, 2013 1.83984
Thursday, June 13, 2013 1.84008
Friday, June 14, 2013 1.84032
Saturday, June 15, 2013 1.84056
Sunday, June 16, 2013 1.8408
Monday, June 17, 2013 1.84104
Tuesday, June 18, 2013 1.84128
Wednesday, June 19, 2013 1.84152
Thursday, June 20, 2013 1.84176
Friday, June 21, 2013 1.842
Saturday, June 22, 2013 1.84224
Sunday, June 23, 2013 1.84248
Monday, June 24, 2013 1.84272
Tuesday, June 25, 2013 1.84296
Wednesday, June 26, 2013 1.8432
Thursday, June 27, 2013 1.84344
Friday, June 28, 2013 1.84368
Saturday, June 29, 2013 1.84392
Sunday, June 30, 2013 1.84416
Monday, July 1, 2013 1.84439
Tuesday, July 2, 2013 1.84462
Wednesday, July 3, 2013 1.84485
Thursday, July 4, 2013 1.84508
Friday, July 5, 2013 1.84531
Saturday, July 6, 2013 1.84554
Sunday, July 7, 2013 1.84577
Monday, July 8, 2013 1.846
Tuesday, July 9, 2013 1.84623
Wednesday, July 10, 2013 1.84646
Thursday, July 11, 2013 1.84669
Friday, July 12, 2013 1.84692
Saturday, July 13, 2013 1.84715
Sunday, July 14, 2013 1.84738
Monday, July 15, 2013 1.84761
Tuesday, July 16, 2013 1.84784
Wednesday, July 17, 2013 1.84807
Thursday, July 18, 2013 1.8483
Friday, July 19, 2013 1.84853
Saturday, July 20, 2013 1.84876
Sunday, July 21, 2013 1.84899
Monday, July 22, 2013 1.84922
Tuesday, July 23, 2013 1.84945
Wednesday, July 24, 2013 1.84968
Thursday, July 25, 2013 1.84991
Friday, July 26, 2013 1.85014
Saturday, July 27, 2013 1.85037
Sunday, July 28, 2013 1.8506
Monday, July 29, 2013 1.85083
Tuesday, July 30, 2013 1.85106
 Wednesday, July 31, 2013 1.85129
Thursday, August 1, 2013 1.85152
Friday, August 2, 2013 1.85175
Saturday, August 3, 2013 1.85198
Sunday, August 4, 2013 1.85221
Monday, August 5, 2013 1.85244
Tuesday, August 6, 2013 1.85267
Wednesday, August 7, 2013 1.8529
Thursday, August 8, 2013 1.85313
Friday, August 9, 2013 1.85336
Saturday, August 10, 2013 1.85359
Sunday, August 11, 2013 1.85384
Monday, August 12, 2013 1.85409
Tuesday, August 13, 2013 1.85434
Wednesday, August 14, 2013 1.85459
Thursday, August 15, 2013 1.85484
Friday, August 16, 2013 1.85509
Saturday, August 17, 2013 1.85534
Sunday, August 18, 2013 1.85559
Monday, August 19, 2013 1.85584
Tuesday, August 20, 2013 1.85609
Wednesday, August 21, 2013 1.85634
Thursday, August 22, 2013 1.85659
Friday, August 23, 2013 1.85684
Saturday, August 24, 2013 1.85709
Sunday, August 25, 2013 1.85734
Monday, August 26, 2013 1.85759
Tuesday, August 27, 2013 1.85784
Wednesday, August 28, 2013 1.85809
Thursday, August 29, 2013 1.85834
Friday, August 30, 2013 1.85859
Saturday, August 31, 2013 1.85884
Sunday, September 1, 2013 1.85909
Monday, September 2, 2013 1.85934
Tuesday, September 3, 2013 1.85959
Wednesday, September 4, 2013 1.85984
Thursday, September 5, 2013 1.86009
Friday, September 6, 2013 1.86034
Saturday, September 7, 2013 1.86059
Sunday, September 8, 2013 1.86084
Monday, September 9, 2013 1.86109
Tuesday, September 10, 2013 1.86134
Wednesday, September 11, 2013 1.86165
Thursday, September 12, 2013 1.86196
Friday, September 13, 2013 1.86227
Saturday, September 14, 2013 1.86258
Sunday, September 15, 2013 1.86289
Monday, September 16, 2013 1.8632
Tuesday, September 17, 2013 1.86351
Wednesday, September 18, 2013 1.86382
Thursday, September 19, 2013 1.86413
Friday, September 20, 2013 1.86444
Saturday, September 21, 2013 1.86475
 Sunday, September 22, 2013 1.86506
Monday, September 23, 2013 1.86537
Tuesday, September 24, 2013 1.86568
Wednesday, September 25, 2013 1.86599
Thursday, September 26, 2013 1.8663
Friday, September 27, 2013 1.86661
Saturday, September 28, 2013 1.86692
Sunday, September 29, 2013 1.86723
Monday, September 30, 2013 1.86754
Tuesday, October 1, 2013 1.86784
Wednesday, October 2, 2013 1.86814
Thursday, October 3, 2013 1.86844
Friday, October 4, 2013 1.86874
Saturday, October 5, 2013 1.86904
Sunday, October 6, 2013 1.86934
Monday, October 7, 2013 1.86964
Tuesday, October 8, 2013 1.86994
Wednesday, October 9, 2013 1.87024
Thursday, October 10, 2013 1.87054
Friday, October 11, 2013 1.87089
Saturday, October 12, 2013 1.87124
Sunday, October 13, 2013 1.87159
Monday, October 14, 2013 1.87194
Tuesday, October 15, 2013 1.87229
Wednesday, October 16, 2013 1.87264
Thursday, October 17, 2013 1.87299
Friday, October 18, 2013 1.87334
Saturday, October 19, 2013 1.87369
Sunday, October 20, 2013 1.87404
Monday, October 21, 2013 1.87439
Tuesday, October 22, 2013 1.87474
Wednesday, October 23, 2013 1.87509
Thursday, October 24, 2013 1.87544
Friday, October 25, 2013 1.87579
Saturday, October 26, 2013 1.87614
Sunday, October 27, 2013 1.87649
Monday, October 28, 2013 1.87684
Tuesday, October 29, 2013 1.87719
Wednesday, October 30, 2013 1.87754
Thursday, October 31, 2013 1.87789
Friday, November 1, 2013 1.87825
Saturday, November 2, 2013 1.87861
Sunday, November 3, 2013 1.87897
Monday, November 4, 2013 1.87933
Tuesday, November 5, 2013 1.87969
Wednesday, November 6, 2013 1.88005
Thursday, November 7, 2013 1.88041
Friday, November 8, 2013 1.88077
Saturday, November 9, 2013 1.88113
Sunday, November 10, 2013 1.88149
Monday, November 11, 2013 1.88187
Tuesday, November 12, 2013 1.88225
Wednesday, November 13, 2013 1.88263
 Thursday, November 14, 2013 1.88301
Friday, November 15, 2013 1.88339
Saturday, November 16, 2013 1.88377
Sunday, November 17, 2013 1.88415
Monday, November 18, 2013 1.88453
Tuesday, November 19, 2013 1.88491
Wednesday, November 20, 2013 1.88529
Thursday, November 21, 2013 1.88567
Friday, November 22, 2013 1.88605
Saturday, November 23, 2013 1.88643
Sunday, November 24, 2013 1.88681
Monday, November 25, 2013 1.88719
Tuesday, November 26, 2013 1.88757
Wednesday, November 27, 2013 1.88795
Thursday, November 28, 2013 1.88833
Friday, November 29, 2013 1.88871
Saturday, November 30, 2013 1.88909
Sunday, December 1, 2013 1.88946
Monday, December 2, 2013 1.88983
Tuesday, December 3, 2013 1.8902
Wednesday, December 4, 2013 1.89057
Thursday, December 5, 2013 1.89094
Friday, December 6, 2013 1.89131
Saturday, December 7, 2013 1.89168
Sunday, December 8, 2013 1.89205
Monday, December 9, 2013 1.89242
Tuesday, December 10, 2013 1.89279
Wednesday, December 11, 2013 1.89313
Thursday, December 12, 2013 1.89347
Friday, December 13, 2013 1.89381
Saturday, December 14, 2013 1.89415
Sunday, December 15, 2013 1.89449
Monday, December 16, 2013 1.89483
Tuesday, December 17, 2013 1.89517
Wednesday, December 18, 2013 1.89551
Thursday, December 19, 2013 1.89585
Friday, December 20, 2013 1.89619
Saturday, December 21, 2013 1.89653
Sunday, December 22, 2013 1.89687
Monday, December 23, 2013 1.89721
Tuesday, December 24, 2013 1.89755
Wednesday, December 25, 2013 1.89789
Thursday, December 26, 2013 1.89823
Friday, December 27, 2013 1.89857
Saturday, December 28, 2013 1.89891
Sunday, December 29, 2013 1.89925
Monday, December 30, 2013 1.89959
Tuesday, December 31, 2013 1.89993
Wednesday, January 1, 2014 1.90027
Thursday, January 2, 2014 1.90061
Friday, January 3, 2014 1.90095
Saturday, January 4, 2014 1.90129
Sunday, January 5, 2014 1.90163
 Monday, January 6, 2014 1.90197
Tuesday, January 7, 2014 1.90231
Wednesday, January 8, 2014 1.90265
Thursday, January 9, 2014 1.90299
Friday, January 10, 2014 1.90333
Saturday, January 11, 2014 1.90365
Sunday, January 12, 2014 1.90397
Monday, January 13, 2014 1.90429
Tuesday, January 14, 2014 1.90461
Wednesday, January 15, 2014 1.90493
Thursday, January 16, 2014 1.90525
Friday, January 17, 2014 1.90557
Saturday, January 18, 2014 1.90589
Sunday, January 19, 2014 1.90621
Monday, January 20, 2014 1.90653
Tuesday, January 21, 2014 1.90685
Wednesday, January 22, 2014 1.90717
Thursday, January 23, 2014 1.90749
Friday, January 24, 2014 1.90781
Saturday, January 25, 2014 1.90813
Sunday, January 26, 2014 1.90845
Monday, January 27, 2014 1.90877
Tuesday, January 28, 2014 1.90909
Wednesday, January 29, 2014 1.90941
Thursday, January 30, 2014 1.90973
Friday, January 31, 2014 1.91005
Wednesday, April 30, 2014 1.93885 IUE
Wednesday, August 3, 2016 2.1416 FISCA
SIN - DISTRITAL COCHABAMBA
POA.: 2016
ORDEN DE FISCALIZACIÓN:
RAZÓN SOCIAL DEL CONTRIBUYENTE: BICUA S.R.L.
PT6/U1
NIT: 2205453014

PAPEL DE TRABAJO
DETERMINACIÓN DEL IMPUESTO A LAS UTILIDADES
DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2013
(EN BOLIVIANOS)
FISCALIZACIÓN PARCIAL

S/G S/G
CUENTAS AJUSTES
EMPRESA AUDITORÍA
VENTAS NETAS 566,196.00 566,196.00
INGRESOS NO DECLARADOS [1] 272,950.58 272,950.58
TOTAL INGRESOS 566,196.00 839,146.58
COSTO DE VENTAS [2] 470,256.00 189,100.16 659,356.16
UTILIDAD BRUTA EN VENTAS 95,940.00 179,790.42
(-) GASTOS DE OPERACIÓN
SUELDOS Y SALARIOS 38,400.00 38,400.00
APORTES PATRONALES AL SEGURO SOCIAL 5,264.64 5,264.64
AGUINALDOS 6,400.00 6,400.00
IMPUESTO A LAS TRANSACCIONES [3] 16,524.00 10,827.99 27,351.99
DEPRECIACIÓN MUEBLES Y ENSERES 6,400.00 6,400.00
DEPRECIACIÓN VEHÍCULOS 3,635.20 3,635.20
SERVICIOS BÁSICOS 6,364.80 6,364.80
INTERESES [4] - 7,338.14 7,338.14
TOTAL GASTO DE OPERACIÓN 82,988.64 101,154.77
RESULTADO (UTILIDAD BRUTA - GASTO DE OPERACIÓN) 12,951.36 78,635.65
(-) A.I.T.B. 1,280.00 1,280.00
UTILIDAD DE LA GESTIÓN 11,671.36 77,355.65
IUE GESTIÓN 2013 2,917.84 (2,917.84) 16,421.07
6/U1

=+G16-(G16*$'PT1 - PT2'.$E$65)
SIN - DISTRITAL COCHABAMBA
POA.: 2016
ORDEN DE FISCALIZACIÓN:
RAZÓN SOCIAL DEL CONTRIBUYENTE: BICUA S.R.L.
NIT: 2205453014
4
PAPEL DE TRABAJO
ACTUALIZACIÓN DEL IMPUESTO A LAS UTILIDADES
DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2013
(EN BOLIVIANOS)
FISCALIZACIÓN PARCIAL
8/3/2016 4%
TRIBUTO
IMPUESTO U.F.V. AL FACTOR DE
OMITIDO EN DÍAS DE MORA
PERIODO OMITIDO VENCIMIENTO INTERÉS
UFV
[a] [b] [c]=[a]/[b] [d] [e] = (1+r/360)^[d]
GESTIÓN 2013 16,421.07 1.938850 8,469.49 826 1.0961
TOTAL 16,421.07 8,469.49

8/3/2016 2.14160 18,138.26

FUENTE:
OBJETIVO:
FECHA DE ELABORACIÓN:

ELABORADO POR REVISADO POR

 PT7/U2
O
LAS UTILIDADES
MBRE DE 2013

AL

Interés 4% TRIBUTO OMITIDO

TOTAL EN BS
en UFV + INTERÉS (UFV)

[f] = {[c]*[e]}-[c] [g]=[c]+[f] [h] = [g]*Ult. UFV

814.05 9,283.54 19,881.63
814.05 9,283.54 19,881.63

1,743.37 19,881.63

MARCAS DE AUDITORÍA

APROBADO POR
SIN - DISTRITAL COCHABAMBA
POA.: 2016
ORDEN DE FISCALIZACIÓN:
RAZÓN SOCIAL DEL CONTRIBUYENTE: BICUA S.R.L.
PT8/RR
NIT: 2205453014

PAPEL DE TRABAJO
RESUMEN DE REPAROS
DEL 01 DE ENERO AL 31 DE DICIEMBRE DE 2013
(EN BOLIVIANOS)
FISCALIZACIÓN PARCIAL
8/3/2016 4%
TRIBUTO SALDO A SALDO A
INTERESES SANCIÓN
OMITIDO FAVOR DEL FAVOR DEL
IMPUESTO PERIODOS UFV 20% UFV
UFV FISCO UFV FISCO BOB
[a] [b] [c] [d]= [a]+[b]+[c] [e]=[d]*ULT. UFV
IVA ENERO - DICIEMBRE 21,909.46 2,784.01 4,381.89 29,075.36 62,267.79
IT ENERO - DICIEMBRE 5,056.03 642.46 1,011.21 6,709.70 14,369.49
IUE 2013 (29/4/2014) 8,469.49 814.05 1,693.90 10,977.44 23,509.28
TOTAL 35,434.98 4,240.52 7,087.00 46,762.50 100,146.56
M.I.D.F. 3,000.00 6,424.80
TOTAL 49,762.50 106,571.36
SIN - DISTRITAL COCHABAMBA
POA.: 2016
ORDEN DE FISCALIZACIÓN:
RAZÓN SOCIAL DEL CONTRIBUYENTE: BICUA S.R.L.
PT8/RR
NIT: 2205453014

PAPEL DE TRABAJO
RESUMEN DE REPAROS
DEL 01 AL 30 DE JUNIO DE 2020
(EN BOLIVIANOS)
FISCALIZACIÓN PARCIAL
8/3/2016 4%
TRIBUTO SALDO A SALDO A
INTERESES SANCIÓN
OMITIDO FAVOR DEL FAVOR DEL
IMPUESTO PERIODOS UFV 20% UFV
UFV FISCO UFV FISCO BOB
[a] [b] [c] [d]= [a]+[b]+[c] [e]=[d]*ULT. UFV
IVA ENERO - DICIEMBRE 12.76 0.20 2.55 15.52 36.63
TOTAL 12.76 0.20 2.55 15.52 36.63
M.I.D.F. 3.1 500.00 1,179.92
M.I.D.F. 3.2 50.00 117.99
TOTAL 515.52 1,334.54
1/1/2020 2.33208
1/2/2020 2.33229
1/3/2020 2.3325
1/4/2020 2.33271
1/5/2020 2.33292
1/6/2020 2.33313
1/7/2020 2.33334
1/8/2020 2.33355
1/9/2020 2.33376
1/10/2020 2.33397
1/11/2020 2.33406
1/12/2020 2.33415
1/13/2020 2.33424
1/14/2020 2.33433
1/15/2020 2.33442
1/16/2020 2.33451
1/17/2020 2.3346
1/18/2020 2.33469
1/19/2020 2.33478
1/20/2020 2.33487
1/21/2020 2.33496
1/22/2020 2.33505
1/23/2020 2.33514
1/24/2020 2.33523
1/25/2020 2.33532
1/26/2020 2.33541
1/27/2020 2.3355
1/28/2020 2.33559
1/29/2020 2.33568
1/30/2020 2.33577
1/31/2020 2.33586
2/1/2020 2.33596
2/2/2020 2.33606
2/3/2020 2.33616
2/4/2020 2.33626
2/5/2020 2.33636
2/6/2020 2.33646
2/7/2020 2.33656
2/8/2020 2.33666
2/9/2020 2.33676
2/10/2020 2.33686
2/11/2020 2.33694
2/12/2020 2.33702
2/13/2020 2.3371
2/14/2020 2.33718
2/15/2020 2.33726
2/16/2020 2.33734
2/17/2020 2.33742
2/18/2020 2.3375
2/19/2020 2.33758
2/20/2020 2.33766
2/21/2020 2.33774
2/22/2020 2.33782
2/23/2020 2.3379
2/24/2020 2.33798
2/25/2020 2.33806
2/26/2020 2.33814
2/27/2020 2.33822
2/28/2020 2.3383
2/29/2020 2.33838
3/1/2020 2.33846
3/2/2020 2.33854
3/3/2020 2.33862
3/4/2020 2.3387
3/5/2020 2.33878
3/6/2020 2.33886
3/7/2020 2.33894
3/8/2020 2.33902
3/9/2020 2.3391
3/10/2020 2.33918
3/11/2020 2.33926
3/12/2020 2.33934
3/13/2020 2.33942
3/14/2020 2.3395
3/15/2020 2.33958
3/16/2020 2.33966
3/17/2020 2.33974
3/18/2020 2.33982
3/19/2020 2.3399
3/20/2020 2.33998
3/21/2020 2.34006
3/22/2020 2.34014
3/23/2020 2.34022
3/24/2020 2.3403
3/25/2020 2.34038
3/26/2020 2.34046
3/27/2020 2.34054
3/28/2020 2.34062
3/29/2020 2.3407
3/30/2020 2.34078
3/31/2020 2.34086
4/1/2020 2.34094
4/2/2020 2.34102
4/3/2020 2.3411
4/4/2020 2.34118
4/5/2020 2.34126
4/6/2020 2.34134
4/7/2020 2.34142
4/8/2020 2.3415
4/9/2020 2.34158
4/10/2020 2.34166
4/11/2020 2.34175
4/12/2020 2.34184
4/13/2020 2.34193
4/14/2020 2.34202
4/15/2020 2.34211
4/16/2020 2.3422
4/17/2020 2.34229
4/18/2020 2.34238
4/19/2020 2.34247
4/20/2020 2.34256
4/21/2020 2.34265
4/22/2020 2.34274
4/23/2020 2.34283
4/24/2020 2.34292
4/25/2020 2.34301
4/26/2020 2.3431
4/27/2020 2.34319
4/28/2020 2.34328
4/29/2020 2.34337
4/30/2020 2.34346
5/1/2020 2.34355
5/2/2020 2.34364
5/3/2020 2.34373
5/4/2020 2.34382
5/5/2020 2.34391
5/6/2020 2.344
5/7/2020 2.34409
5/8/2020 2.34418
5/9/2020 2.34427
5/10/2020 2.34436
5/11/2020 2.34447
5/12/2020 2.34458
5/13/2020 2.34469
5/14/2020 2.3448
5/15/2020 2.34491
5/16/2020 2.34502
5/17/2020 2.34513
5/18/2020 2.34524
5/19/2020 2.34535
5/20/2020 2.34546
5/21/2020 2.34557
5/22/2020 2.34568
5/23/2020 2.34579
5/24/2020 2.3459
5/25/2020 2.34601
5/26/2020 2.34612
5/27/2020 2.34623
5/28/2020 2.34634
5/29/2020 2.34645
5/30/2020 2.34656
5/31/2020 2.34667
6/1/2020 2.34678
6/2/2020 2.34689
6/3/2020 2.347
6/4/2020 2.34711
6/5/2020 2.34722
6/6/2020 2.34733
6/7/2020 2.34744
6/8/2020 2.34755
6/9/2020 2.34766
6/10/2020 2.34777
6/11/2020 2.34785
6/12/2020 2.34793
6/13/2020 2.34801
6/14/2020 2.34809
6/15/2020 2.34817
6/16/2020 2.34825
6/17/2020 2.34833
6/18/2020 2.34841
6/19/2020 2.34849
6/20/2020 2.34857
6/21/2020 2.34865
6/22/2020 2.34873
6/23/2020 2.34881
6/24/2020 2.34889
6/25/2020 2.34897
6/26/2020 2.34905
6/27/2020 2.34913
6/28/2020 2.34921
6/29/2020 2.34929
6/30/2020 2.34937
7/1/2020 2.34945
7/2/2020 2.34953
7/3/2020 2.34961
7/4/2020 2.34969
7/5/2020 2.34977
7/6/2020 2.34985
7/7/2020 2.34993
7/8/2020 2.35001
7/9/2020 2.35009
7/10/2020 2.35017
7/11/2020 2.35026
7/12/2020 2.35035
7/13/2020 2.35044
7/14/2020 2.35053
7/15/2020 2.35062
7/16/2020 2.35071
7/17/2020 2.3508
7/18/2020 2.35089
7/19/2020 2.35098
7/20/2020 2.35107
7/21/2020 2.35116
7/22/2020 2.35125
7/23/2020 2.35134
7/24/2020 2.35143
7/25/2020 2.35152
7/26/2020 2.35161
7/27/2020 2.3517
7/28/2020 2.35179
7/29/2020 2.35188
7/30/2020 2.35197
7/31/2020 2.35206
8/1/2020 2.35215
8/2/2020 2.35224
8/3/2020 2.35233
8/4/2020 2.35242
8/5/2020 2.35251
8/6/2020 2.3526
8/7/2020 2.35269
8/8/2020 2.35278
8/9/2020 2.35287
8/10/2020 2.35296
8/11/2020 2.35305
8/12/2020 2.35314
8/13/2020 2.35323
8/14/2020 2.35332
8/15/2020 2.35341
8/16/2020 2.3535
8/17/2020 2.35359
8/18/2020 2.35368
8/19/2020 2.35377
8/20/2020 2.35386
8/21/2020 2.35395
8/22/2020 2.35404
8/23/2020 2.35413
8/24/2020 2.35422
8/25/2020 2.35431
8/26/2020 2.3544
8/27/2020 2.35449
8/28/2020 2.35458
8/29/2020 2.35467
8/30/2020 2.35476
8/31/2020 2.35485
9/1/2020 2.35494
9/2/2020 2.35503
9/3/2020 2.35512
9/4/2020 2.35521
9/5/2020 2.3553
9/6/2020 2.35539
9/7/2020 2.35548
9/8/2020 2.35557
9/9/2020 2.35566
9/10/2020 2.35575
9/11/2020 2.35584
9/12/2020 2.35593
9/13/2020 2.35602
9/14/2020 2.35611
9/15/2020 2.3562
9/16/2020 2.35629
9/17/2020 2.35638
9/18/2020 2.35647
9/19/2020 2.35656
9/20/2020 2.35665
9/21/2020 2.35674
 9/22/2020 2.35683
9/23/2020 2.35692
9/24/2020 2.35701
9/25/2020 2.3571
9/26/2020 2.35719
9/27/2020 2.35728
9/28/2020 2.35737
9/29/2020 2.35746
9/30/2020 2.35755
10/1/2020 2.35764
10/2/2020 2.35773
10/3/2020 2.35782
10/4/2020 2.35791
10/5/2020 2.358
10/6/2020 2.35809
10/7/2020 2.35818
10/8/2020 2.35827
10/9/2020 2.35836
10/10/2020 2.35845
10/11/2020 2.35848
10/12/2020 2.35851
10/13/2020 2.35854
10/14/2020 2.35857
10/15/2020 2.3586
10/16/2020 2.35863
10/17/2020 2.35866
10/18/2020 2.35869
10/19/2020 2.35872
10/20/2020 2.35875
10/21/2020 2.35878
10/22/2020 2.35881
10/23/2020 2.35884
10/24/2020 2.35887
10/25/2020 2.3589
10/26/2020 2.35893
10/27/2020 2.35896
10/28/2020 2.35899
10/29/2020 2.35902
10/30/2020 2.35905
10/31/2020 2.35908
11/1/2020 2.35911
11/2/2020 2.35914
11/3/2020 2.35917
11/4/2020 2.3592
11/5/2020 2.35923
11/6/2020 2.35926
11/7/2020 2.35929
11/8/2020 2.35932
11/9/2020 2.35935
11/10/2020 2.35938
11/11/2020 2.3594
11/12/2020 2.35942
11/13/2020 2.35944
11/14/2020 2.35946
11/15/2020 2.35948
11/16/2020 2.3595
11/17/2020 2.35952
11/18/2020 2.35954
11/19/2020 2.35956
11/20/2020 2.35958
11/21/2020 2.3596
11/22/2020 2.35962
11/23/2020 2.35964
11/24/2020 2.35966
11/25/2020 2.35968
11/26/2020 2.3597
11/27/2020 2.35972
11/28/2020 2.35974
11/29/2020 2.35976
11/30/2020 2.35978
12/1/2020 2.3598
12/2/2020 2.35982
12/3/2020 2.35984
12/4/2020 2.35986
12/5/2020 2.35988
12/6/2020 2.3599
12/7/2020 2.35992
12/8/2020 2.35994
12/9/2020 2.35996
12/10/2020 2.35998
12/11/2020 2.35991
12/12/2020 2.35984
12/13/2020 2.35977
12/14/2020 2.3597
12/15/2020 2.35963
12/16/2020 2.35956
12/17/2020 2.35949
12/18/2020 2.35942
12/19/2020 2.35935
12/20/2020 2.35928
12/21/2020 2.35921
12/22/2020 2.35914
12/23/2020 2.35907
12/24/2020 2.359
12/25/2020 2.35893
12/26/2020 2.35886
12/27/2020 2.35879
12/28/2020 2.35872
12/29/2020 2.35865
12/30/2020 2.35858
12/31/2020 2.35851