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Tax Control

For companies and groups with complex tax operations: growth, several entities, related-party transactions, imports and exports, services from abroad, significant tax balances or a history of audits.

Who it is for and what problem

Most tax contingencies do not arise because the rules are unknown. They arise because a transaction was executed without prior analysis, the contract does not reflect the economic reality, the accounting and the tax treatment do not match, or the support is only gathered once SUNAT asks for it.

What it is

Strategic Tax Control: independent, ongoing tax control based on risk and materiality. It starts from one question: what would happen if SUNAT asked tomorrow for the support behind your most significant transactions? Every tax-relevant transaction should be ready to be explained, documented and supported before SUNAT asks about it.

What it includes

  • Tax Risk Mapping.* Where tax exposure is concentrated, which issues are material and which need a decision, evidence or remediation.
  • Continuous Tax Review.* Periodic review of transactions selected by amount, recurrence, complexity or novelty.
  • SUNAT Readiness.* Whether the company can explain and prove today what SUNAT could review tomorrow, with a support file for each material position.
  • Tax Control Report.* Findings, decisions, actions, owners, deadlines and how exposure evolves.
  • It covers tax positions and material transactions, substance and support, VAT and indirect taxes, non-residents, related parties and international transactions, compliance controls and tax governance.

How we work

  • Tax Control does not review everything: it reviews what can matter. Every material issue answers six questions: what happened economically, how it was documented, how it was booked, what tax treatment it received and why, what evidence proves it and who can explain it.
  • It unfolds in three steps: diagnosis and mapping of the tax position and its gaps, implementation of controls fitted to the real operation, and monitoring and executive reporting to decide in time. It starts with a diagnostic and continues as an ongoing process. It does not replace accounting, the tax team or the financial auditor: it works with them. It does not promise the absence of adjustments; it strengthens the company's ability to prevent and to respond.
  • A case.* At a rubber manufacturer, analysing the complete inventory ledger with data-audit software revealed sales below cost that an audit would have adjusted. They were corrected in time, with formal commercial policies and appraisal reports that prove market value. An estimated contingency of 850,000 dollars in VAT, income tax, fines and interest was avoided.
  • For senior management.* Legal certainty, with less exposure to penalties and contingent liabilities; timely control to protect cash and spot efficiencies; and clear reports on the tax impact on EBITDA and on decisions.
  • Technology integration.* It lives alongside the company's digital ecosystem: compatibility with its accounting and administrative (ERP) systems, data governance and protection of sensitive information, and a cloud architecture ready to grow without friction.

Download

SABHA Tax Control: strategic risk management and tax control

CEOs, CFOs and tax teams of companies with complex tax operations.

Download the document

Next step

If you want to know how your tax position would hold up to a serious review today, [write to us](/en/contact).

Write to us