What is it?
The purpose of the Tax Audit is to issue a Tax Opinion, in which a professional opinion is expressed regarding the degree of compliance with tax obligations by the taxpayer, in accordance with the provisions of current legislation.
Tax Audits are carried out in accordance with the NACOT Standard, which is mandatory for taxpayers who exceed the thresholds established in Art. 131 of the Tax Code, related to annual assets or income:
Possessing assets exceeding 10 million colones or $1,142,857.14 USD as of December 31 of the previous year.
Obtaining annual income greater than 4,817 monthly minimum wages, equivalent to approximately $1,969,189.60 dollars.
As a result, our firm prepares and presents the Tax Opinion and Report to the Ministry of Finance, guaranteeing a reliable and transparent tax evaluation that complies with all formal requirements.