APPRAISAL AND VALUATION

We provide services in the preparation of Technical Reports to support the losses generated in the production processes and/or other processes in your company.

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These reports allow supporting the expense and avoid questioning by the tax administration (SUNAT) in an eventual tax audit process, besides allowing you to identify the real loss generated in the above mentioned processes.

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According to the Income Tax (IR) legislation in force, losses due to shrinkage are deductible expenses for the purpose of calculating the companies' IR, provided that they are justified with a technical report issued by an independent, competent and licensed professional or by the competent technical body.

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The reports are prepared following a specific methodology and procedures, complying with what is established by the tax administration, in order to determine the percentages of shrinkage of the inputs/raw materials/products used and produced by the company.

 

These procedures include:

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• Knowledge of the business

• Knowledge of inputs, raw materials, products, as applicable

• Identification of the origin of shrinkage

• Process review and analysis

• Stock shrinkage assessment

• Verification

• Tests

• Issuance of report​

 

​Definition of shrinkage:

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Shrinkage is the physical loss in volume, weight or quantity of inventories, caused by causes inherent to their nature or to the production process.

These can be generated in the company's production process, as well as in storage and marketing, and are generally related to the nature of the good and the characteristics of the company's production and marketing cycle.