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ARTÍCULO N 9

The tax audit is a technique designed to provide opinion on the fairness of the financial statements that represent the economic -financial situation of the company. By applying you get to get a rational verification of accounting records and documentation, in order to determine the accuracy and completeness of accounting. Is to perform a selective investigation of the accounts of the balance sheet, income statements, documentation, registration and operations carried out by a company, aimed at checking that affect tax bases have been determined in accordance with the technical standards regulates accounting and compliance with the laws.