Tax auditing office

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 current provisions.

Article 207 of the Commercial Code clearly establishes the objectives of the Tax Auditing Office, which can be summarised as follows: 

• Examination of the product of the company financial reporting system in order to issue an independent professional opinion on its reasonable nature.
• Permanent evaluation and overseeing of the Internal Control system.
• Evaluation of the efficiency and efficacy of the fulfilment of the corporate purpose.

Evaluation of the fulfilment of the regulations applicable to the entity in all the operations it performs.