The Tax Auditing Office is an institution of
legal origin, professional in nature, which, pursuant to law, under the
responsibility of a professional accountant, subject to the rules inherent
therein, is responsible for fully overseeing economic entities, publically
attesting to their actions.
The Tax Auditor performs a critical, systematic
and detailed examination of the financial information, management and legal
systems of the company, carried out independently, for the purpose of issuing a
professional report on the reasonable nature of the financial information,
efficacy, efficiency and economy in the handling resources and the adherence of
the financial transactions to the accounting, administrative and legal rules
applicable to them, for taking decisions allowing the productivity of the
company to be improved.
The Tax Auditing Office is based on public
interest and on the need for its actions to offer security to those who
interact with economic entities, in particular regarding compliance with
Article 207 of the Commercial Code clearly
establishes the objectives of the Tax Auditing Office, which can be summarised
Evaluation of the fulfilment of the regulations applicable to the entity
in all the operations it performs.
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