Tax Governance & Compliance
Advisory work reviewing the compliance of your company’s tax procedures, together with the management and implementation of governance rules.
What we do
- Reviewing tax and contribution calculations;
- Estimating tax assets and liabilities;
- Assessing risk under Technical Pronouncement CPC 25 (Brazil’s equivalent of IAS 37);
- Reviewing the procedures adopted to meet Brazil’s ancillary tax obligations (“obrigações acessórias”) — ECF (Tax Accounting Bookkeeping), EFD-Contribuições, the completion of tax books and documents, and others;
- Reviewing workflows and processes within the tax function.
The AZM method
For this work to deliver the assurance expected of it, AZM regards the following as fundamental:
- Knowledge of the principles and rules governing the accounting treatment of taxes and contributions;
- The ability to measure and assess risk, and to identify alternatives that mitigate or eliminate it;
- Knowledge of the legislation governing ancillary tax obligations;
- The ability to formulate alternatives that capture opportunities for lawful tax savings on the taxes and contributions under review.
Other AZM practice areas
TAX ADVISORY
Day-to-day guidance and support for your business, enabling better decisions on tax matters — including in dealings with the tax authorities.
TAX DISPUTES
Representation in tax disputes, at both the administrative and the judicial level.
TAX RECOVERY
The AZM team is ready to help identify opportunities to recover taxes and contributions that were overpaid or paid in error.