AFISCA Consultores

Accounting outsourcing

Presentation of the complete financial statements with the periodicity that is required
Reconciliation and harmonization of local accounting with international accounting systems

Audit of the financial statements and special reviews

Special reviews for companies that will be audited for the first time or that are planning to go public with stocks or bonds
Special revisions to improve processes and controls

Advisory on the implementation of IFRS

Financial due diligence

Diagnosis and detection of possible problems presented by the company through an analysis of the legal, labour, financial and commercial situation of the company

Permanent advisory on internal taxes and international trade

Consulting on tax issues of the core business
Development of the tax aspects of the financial models
Tax regime per sector of the economy
Tax analysis of transactions by mergers, acquisitions, sale and reorganization of companies

Support in the audits initiated by the Peruvian Tax Administration (SUNAT)

Advisory in audits of the Peruvian Tax Administration (SUNAT)
Legal defense of inductive letters notified to companies to verify compliance with tax obligations
Citation notes for unjustified increase in the equity of physical persons

Contentious and non-contentious tax proceedings

Advisory on administrative proceedings before the Peruvian Tax Administration (SUNAT) and the Tax Court
Elaboration of the appeal and preparation of the evidential documentation necessary to defend the case
Advisory on defense strategies in judicial proceedings before the Juridical Power and the Constitutional Court and preparation of administrative contentious claims, cassation appeal and amparo actions
Presentation of tax refund for exporters and drawback requests
Presentation of requests for compensation and repayment of improper payments and income tax withholdings
Recovery of tax credits before SUNAT
Strategy and analysis of the prescription of tax debts

International taxation

Analysis on the application of conventions to avoid double taxation
Permanent advisory on the operations with non-resident tax payers
Technical support to Peruvian companies in the tax aspects related to expanding abroad
Recommendations on the application of Transfer Pricing rules
Tax planning

Periodic review of the tax return of internal taxation

Review of the tax return of income tax, value added tax, tax on net assets and others

Simulation of partial and final audit

Controlled Foreign Companies - CFC

Application of the controlled foreign companies rules
Offshore accounting: delivery of the financial statements (Balance Sheet and Profit and Loss)
Kardex preparation for each of the portfolio values
Assessment of the offshore attributable net passive income, with due discrimination of profits according to its different classes: dividends, interest, capital gains and others, in order to apply an individualized tax treatment
Discrimination of the loss of tax havens, foreign source and Peruvian source
Application of exclusions: Peruvian source income, taxed dividends, foreign credits, etc.
Application of Double Taxation Agreements and Double Taxation Treaty with Andean countries
Discrimination between the net attributable income of the offshore and the direct passive income from foreign source of the natural person as well as from its income from Peruvian source
Mila Regulation
Special treatment to the interests of Peruvian source
Presentation of the tax return in Peru

Advice on corporate issues

Employment advisory

Advisory related to the application of labour standards
Planning and implementation of the company's labour structure and recruitment of national and foreign personnel
Audit of employment contracts
Calculation of settlements and social benefits

Migration counseling

Advisory on immigration procedures such as visa management, work permits, and change of immigration