The Preventive Tax Audit serves as support for the areas in charge of compliance with substantial and formal tax obligations. Applying a preventive audit in tax trading companies in the province of Coronel Portillo will help to avoid tax contingencies. The type of research is descriptive-correlational, the level of research is descriptive, as it will be described on the preventive tax audit applied to commercial enterprises in order to avoid penalties and violations. Likewise, on the tax contingencies contained in the General Sales Tax Law, the Selective Consumption Tax and the Tax Code. Now, the research design is non-experimental transactional, descriptive-simple, given that data will be collected at a single time, since the purpose is to describe the independent variable, emphasizing the dependent variable.