Accounting outsourcing, audit and financial consulting

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
  • Review of processes and controls required by IFRS
  • Technical support in regulatory reviews on financial aspects
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

Tax advisory and litigation

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

Tax compliance

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
  • Reduction of contingencies and tax planning
  • Compliance with formal obligations

Accounting an tax control of foreign companies or offshores

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

Legal Advisory

Advice on corporate issues
  • Reorganization of companies (Mergers and Acquisitions)
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