• Tax Consultancy: Answering tax queries by phone or email, drafting written reports or taking part, on-site, in our client’s work meetings, management committees or Board meetings. This task includes the reviewing of contracts and any other business-related documents of a commercial, corporate, labor or general business nature, which have tax significance. We also provide our opinion regarding administrative appeals which have been filed by our clients, with a view to determining their chances of success and, where appropriate, strengthening their defense strategy.
• Supporting during audit processes: Preparing and/or reviewing, in coordination with our client, responses to requests made by Peruvian Tax Administration (SUNAT) and to any information required during the audit processes, attending and participating in meetings with officials of the Tax Administration to explain the client’s position with regard to any challenges and/or objections raised during the audit processes. The lodging of appeals linked with the process (grievances / complaints).
• Representation in Contentious and Non-Contentious Processes in the field of taxation: The preparation, processing and monitoring of administrative appeals (complaints before SUNAT, appeals before the Tax Court, contentious-administrative claims before the Judicial Courts or Constitutional Court), requests for the refunding of undue or excess payment, balances in favor of the exporter and drawback, to name a few.
• Tax compliance: Conceptual reviews and/or Tax Audits regarding the determination and calculation of Income Tax, VAT, fifth category income withholdings, non-domiciled withholdings, calculation of the Tax on Net Assets (ITAN), transfer pricing returns, among other formal and/or substantive obligations. Tax due diligences.
• Obtaining Tax Efficiencies: Detecting tax savings possibilities from the financial and fiscal information furnished to us by the client. Development of short and medium-term strategies to structure the client’s transactions and business with the lowest tax burden possible within the framework allowed by the tax legislation in force, effective use of double taxation treaties entered into by the Peruvian State with third countries.
• Preparation of Transfer Pricing Reports and Company Valuation: The analysis of transactions carried out with related companies or countries with low/zero taxation to determine whether the client complied with the guidelines established by SUNAT and other reference sources in said field. Provide support in preparing Transfer Pricing returns. Planning of Profit Margins: The determination of ranges of market spread for transactions, such as providing other kinds of services, the sale of products, royalties due to the use of trademarks, the furnishing of collateral and loans, among other things. Business Valuations: Calculating the value of the business based on its capacity for future cash flow generation for shareholders.
• Other legal services:
- Legal Counseling on Labor matters: Consultancy on labor hiring and termination, labor assessments and audits, the review and/or drawing up of internal work, safety and hygiene regulations, representation in contentious processes before administrative (SUNAFIL) and judicial authorities.
- Legal Counseling on Corporate matters: The drafting of deeds based on a variety of company documents (e.g. legal powers for representation, capital increases, general meetings or buying and selling shares), corporate reorganization procedures (e.g. mergers & acquisitions, simple reorganization and companies transformation processes).
- Legal Counseling on Commercial matters: The drafting and/or review of civil and commercial contracts, notarized letters and the development of internal policies.
- Legal Counseling on Migratory matters: The processing required to obtain visas, changes in migratory status, and the alien registration card (Carné de Extranjería).
- Legal Counseling on Intellectual Property: Consultation, drawing up and/or reviewing of contracts for the transfer of intellectual property rights, representation in administrative procedures before the National Institute for the Defense of Competition and Intellectual Property (INDECOPI), and the Judiciary on the above-mentioned matter.
