Internal Control Questionnaire for Tax Compliance
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ScribdTranslationsInternal Control Questionnaire for Tax Compliance
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ScribdTranslationsINTERNAL CONTROL QUESTIONNAIRE - IGV / INCOME
INTERNAL CONTROL QUESTIONNAIRE WITH TAX FOCUS TAX LAW
THE TRANSFER OF PERSONAL PROPERTY AND THE PROVISION OF SERVICES
No. QUESTIONS YES NO
GENERALITIES
Company name:
ALICORP S.A.A.
What is your main economic activity?
Manufacture of mass consumer industrial products X
Do you have branches? X
Do they carry out transactions between affiliated companies? X
Do you enjoy tax benefits or incentives?
IGV reimbursement for exports X
Have exporters requested a refund of VAT during the period? X
Do you have monthly files of the receipts? X
Are the canceled receipts invalidated with their copies and in
Numerical sequence? X
Do they make withholdings? X
Specify what concept is being withheld? N/A
Does the company have exempt income? X
Does the proportionality of tax credit apply for exempt income?
and recorded? X
ACCOUNTS RECEIVABLE
Do you keep auxiliary records of clients?
Nationals - From abroad X
Do they record sales separately under the criteria of exempt?
Recorded and exports? X
Do they reconcile with general accounting the balance of exempt accounts and
Recorded? X
How do they settle the balance of the VAT credit account?
With the VAT debit, the tax to be paid or the
remaining tax credit
INVENTORIES
What is the accounting treatment given to the surpluses and
Inventory shortages, and how are they documented?
The surpluses are included in the inventory, the shortages
significant are billed
Are articles granted to clients for promotional purposes, advertising,
Propaganda, raffles, giveaways? X
What treatment do they give to that type of operations and how?
Are they documented? N/A
Fixed Asset
Have they made extensions or built new properties? X
N/A
Under what contractual modality were the extensions made?
or constructions of properties? X
Have they sold fixed assets before two years of being?
Affected by said assets? N/A
What is the accounting treatment and how was the sale documented?
About fixed assets?
Have they made constructions or extensions of properties in X
Other people's property?
INCOME - TAX DEBIT
What are the sources of income taxed with IGV? Details:
Internal and external sale of products
What are the income sources exempt from VAT and how do they
Documenting? Detail:
There are sales to NGO institutions classified as exempt by
the State is documented through the issued invoice.
What are the sources of income excluded or not subject to VAT?
And how are they documented? Detail:
What are the types of operations that are classified as
Exports, and how are they controlled? Detail:
Sale of coffee to other countries is controlled through the invoice X
Issued
What is the treatment that is carried out with the adjustments to the
income operations, generated by discounts, reductions,
returns, cancellations and terminations?
Descargamos las ventas, emitiendo nota de crédito al cliente, por
discounts and returns are issued credit notes; for the
increase in value of the products a debit note is issued
PURCHASES - TAX CREDIT
What are the sources of purchases subject to VAT?
Detail:
Imports of raw materials and other supplies X
Goods imports X
Local purchase of raw material X
Local purchase of merchandise X
Purchase of goods and services for the execution of operations X
of administration, sales and financial
What is the procedure and accounting treatment that is carried out in
in the event that the tax credits are received after the two
Tax periods from the date of issuance?
As of today, no delayed tax credits have been received.
What is the procedure and accounting treatment that is carried out with The
credit notes received from your suppliers, after the two
Tax periods from the date of issuance?
Same. Previous answer
Were the withholdings made and documented through a receipt of
retention, they have reported to the tax authorities in the same period of the
Retention?
What is the procedure used to determine the tax credit?
to be deducted from the debit when the operations are partially taxable
and partially exempt, as established by Article 66 of the relevant law?
All the tax credit has been deducted, proportionality has not been applied.
For exempt income. N/A
Have you requested a VAT refund from the exporter? X
What is the procedure that has been applied for the calculation of the N/A
VAT refund to exporter
F: _______________________ F: _______________________
ROSA BRUCKMANN STEPHANIE GUTIÉRREZ
Name and signature of the official who Name and signature of the Auditor who
He/She provided the information Collected the information
INTERNAL CONTROL QUESTIONNAIRE WITH A TAX APPROACH - TAX LAW
ABOUT THE RENT
N QUESTIONS YES NO
Accounts Receivable
What kind of accounts receivable do you manage?
National clients X
Who are their main clients by credit sales volume?
Supermarkets of Peru S.A.
How often are credit sales recorded in the accounts?
Every month
What reports are generated for client control?
Monthly aging reports of balances by customer are carried out
an auxiliary control for each one
Is there delegation of responsibility to a person different from the one
carries
the management of accounts receivable for credit approval,
discounts
For prompt payment, credit and debit notes? X
Does a person different from the one keeping the records check the
X
Cancellations of accounts of doubtful collection?
Do they check the numerical sequence of the issued receipts? X
Are accounts of doubtful recovery controlled? X
How do they control collections through the judicial process? N/A
Do they classify the accounts by age? X
Are monthly reconciliations of customer balances prepared? X
Is there control of settled bad debts and collections?
N/A
carried out?
Are there defined policies for declaring the uncollectibility of accounts? X
Documents to be collected
Are auxiliary records kept? X
For the acceptance or renewal of documents, approval is required. X
Of the responsible personnel?
Are the discounted receivables reconciled with reports? X
Bank newspapers?
INVENTORIES
What kind of inventories do you manage?
Raw material X
- Productos terminados - Productos en proceso X
Materials and tools X
What kind of inventory control do you use?
Auxiliary records X
Kárdex X
Requisitions X
Retaceos X