The general objective of the investigation is to determine the relationship of internal control and tax obligations in the company AgurtoMorveli e Hijos SAC, 2017. The hypotheses with which it was operationalized are as follows: Internal control if it has a considerable relationship with the tax obligations in the Agurto&Morveli e Hijos SAC Company 2017. The methodology used was correlational. The subjects of the sample constituted the workers of the company Agurto&Morveli e Hijos S.A.C. The most important results of the investigative process are:Agurto&Morveli e Hijos S.A.C. It does not have a good internal control management. The main conclusions reached are: the company Agurto&Morveli e Hijos S.A.C. they do not have good internal control, and the absence is reflected in the breach of tax obligations and because there is tax evasion, they are incurring infractions and tax penalties tha...