How can I request that a tax auditor accompany me in the destruction of obsolete/saleable goods?

Understanding the importance of Tax Auditor supervision

Control and supervision in the destruction of obsolete or unsaleable goods is essential to ensure that the process is carried out within legal regulations and avoids tax and environmental problems. Monitoring by a Tax Auditor ensures transparency and compliance with current legislation.

When is it necessary to request the Tax Auditor's monitoring?

The Tax Auditor's monitoring is mandatory in certain cases, especially when the goods to be destroyed have some fiscal or taxable value, or when the legislation of the regulatory body requires monitoring to ensure the correct disposal of the goods.

It is essential to check the specific legislation and normative instructions applicable to the type of asset to find out if monitoring is mandatory.

Step by step to request Tax Auditor monitoring

1. Identify the assets to be destroyed: Make a detailed survey of obsolete or unsaleable assets, including description, quantity, book value and reason for destruction.
2. Verify the applicable legislation: Consult the internal rules and tax legislation that regulate the destruction of these assets and the role of the Tax Auditor.
3. Prepare the necessary documentation: Documents such as an inventory, technical reports, opinions and a formal request may be required to formalize the request.
4. Formalize the request: Make the request for monitoring through the responsible body, usually by making a written request, including the information gathered and attaching the necessary documents.
5. Get approval and schedule: The tax authority will analyze the request and, if everything is in order, will schedule the inspection to accompany the destruction of the goods.
6. Carry out the accompanied destruction: On the scheduled day, the Tax Auditor will accompany the destruction to ensure that the process is in order.
7. Send the final report: After destruction, draw up and send a detailed report to the inspection body proving that the procedure was carried out as instructed.

Tips to make the request process easier

• Keep strict control of assets from acquisition to final disposal.
• Have a team or person in charge of asset management and document control.
• Anticipate the request to avoid delays in the destruction process.
• Always consult the supervisory body for specific questions and up-to-date guidelines.

Consequences of not requesting monitoring

Failing to request monitoring by the Tax Auditor when mandatory can lead to penalties, tax assessments, accounting losses and even environmental implications if the destruction is not carried out properly.

For this reason, following the procedure correctly and keeping the documentation in order is essential for compliance and legal certainty.