Tax audits are one of the most complex procedures a company can face in Peru. Understanding the internal logic of the system, SUNAT's selection criteria, and the legal deadlines involved is essential to protecting your organization's assets.

How does SUNAT select the companies to audit?

The tax authorities use risk matrices based on cross-referencing information from tax returns, payment receipts, accounting records, and indicators of atypical behavior. Understanding these criteria is the first step in anticipating a notification.

Prior experience within the Tax Court allows for the identification of audit patterns that most taxpayers are unaware of. This perspective from "within" the system is its greatest advantage.

Essential documents you should have ready

Every company should maintain an up-to-date tax support file that includes the contracts that support each transaction, the banked means of payment, the veracity of the transactions and the transfer pricing documentation in case of economic relationship.

The most frequent mistakes

Every company should maintain an up-to-date tax support file that includes the contracts that support each transaction, the banked means of payment, the veracity of the transactions and the transfer pricing documentation in case of economic relationship.

What to do if you are notified

Every company should maintain an up-to-date tax support file that includes the contracts that support each transaction, the banked means of payment, the veracity of the transactions and the transfer pricing documentation in case of economic relationship.