SUNAT Electronic Audits: Is your company prepared?
SUNAT Electronic Audits: Is your company prepared?
By: Gherard Garaycott, Business Services & Outsourcing Manager
The National Superintendency of Customs and Tax Administration (SUNAT) has significantly increased its use of technological tools to monitor corporate tax compliance. Thanks to electronic invoicing, electronic accounting records, and information cross-checking systems, SUNAT can now detect inconsistencies quickly and efficiently, without the need to initiate an on-site audit.
In this context, errors that may have previously gone unnoticed are now giving rise to observations, reclassifications, and tax contingencies. Some of the most common issues include:
- Discrepancies between accounting records and tax returns.
- Insufficient support for deductible expenses.
- Errors in the application of VAT credits.
- Failure to withhold taxes on payments to non-domiciled entities.
- Inconsistencies between electronic payment vouchers and tax records.
In many cases, these situations do not arise from a lack of willingness to comply, but rather from inadequate controls or operational limitations within internal teams.
In response to this reality, companies are increasingly adopting a preventive tax management approach aimed not only at filing tax returns on time, but also at ensuring that tax information is consistent, properly supported, and capable of withstanding a potential SUNAT review.
In this scenario, tax outsourcing has become a strategic tool. Beyond the preparation of tax returns, it provides access to specialists who continuously monitor tax obligations, identify risks at an early stage, apply up-to-date technical criteria, and strengthen the organization's internal controls.
The trend is clear: tax audits will become increasingly digital and demanding. As a result, companies that implement robust tax processes and rely on specialized support will be better prepared to reduce contingencies, optimize resources, and protect their business reputation.
Effective tax management is no longer just a legal obligation; it is a key tool for business sustainability and growth.
At BSO, we have a specialized tax outsourcing team that is prepared to support companies in the timely fulfillment of their tax obligations, the early identification of risks, and the implementation of controls that enable them to confidently address
increasingly complex tax challenges. Our goal is to transform tax compliance into a management tool that adds value to the business by providing our clients with peace of mind, efficiency, and ongoing technical support. If you would like to strengthen your tax processes and reduce contingencies, we would be pleased to assist you.