Created in Montevideo-Uruguay in 1979 by Cr.Lic.Julio Pérez Alfaro, as a traditional study of professional services in the areas of accounting and taxes, with counseling to well-known and important companies of place and subsidiaries of international companies.
Our service is based on supports of quality and efficiency, providing a personalized service.
Our company provides professional services in all areas of performance of the graduate in the Faculty of Economics and Administration of our country.
Our attention is based on supports of quality and efficiency, providing personalized service
They are the core of our work. By means of a close, excellent and direct relation with them, we obtained the best results. We work every day to meet the objectives of each one of them.
We have several clients from different sectors:
For example: Information Technologies, Retail (clothing, supermarkets, bakeries, service stations) and Massive Consumption, Agrobusiness, Port Services and Free Zones, Construction / Road Works, Forestry, Maritime Agencies, International Logistics / Forwarding, in addition to international companies. We are available for more information if you wish.
Public Accountant- Bachelor in Administration, graduated from the Faculty of Economics of the University of the Republic.
Public Accountant, Graduated from the Faculty of Economics of the University of the Republic. Training of Carbon Project Auditors
Public Accountant, Graduated from the Faculty of Economics of the University of the Republic.
Postgraduate Specialization in Finance, University of the Republic.
Analyst in Human Resources. Graduated from the University of the Company Conducted Equipment Coaching Seminars.
Given the new tools and the greater amount of information that the General Tax Office (DGI) has to supervise, several tax specialists agree that there is a must regarding taxpayers' rights. In that sense, in the last Tax Days, the need arose to create a specialized court in fiscal matters that intervene when there are complaints about the actions of the tax authorities.
But despite the almost unanimous support that this proposal receives in the academy, the government "does not have it on the agenda," Economy Minister Danilo Astori told El Pais. While Rent Director Joaquín Serra defended the current system because he said it "gives guarantees" to taxpayers, although he accepted that "the process could be modernized" to speed up the times.
Currently, after a tax inspection if the controlled subject understands that a damage or damage was generated, it has a period of 10 days to file simultaneously two administrative appeals: one is the recall and is presented to the DGI, and the other is the hierarchy to be submitted to the Ministry of Economy and Finance (MEF). From there begins to run a period of 150 days to fail on the first of the appeals, and in case the resolution is maintained there is 50 more days to be issued on the hierarchical resource.
According to data released last year by the DGI, between 10% and 15% of the appeals filed by taxpayers culminate in the total or partial revocation of the resolution. Only after receiving the confirmation of the act appealed in this instance is it possible to go to the Administrative Litigation Court (TCA), a judicial body that understands in cases involving acts of the State.
"The biggest problem today for the taxpayer is the time it takes for a tax dispute. From the inspection until a court decides it may take five years, "Leonardo Costa, professor of International Taxation and Financial Law at the Catholic University, told El Pais. He added that the initial term to file a revocation appeal to the DGI or the MEF often ends up being "200 days dead". It is that in that instance exists the "fictive refusal", that is to say that the silence or non-answer has denying value.
In the same sense Fabián Birnbaum, professor of the chair of Taxes of the Universidad ORT, said that "today to face the tax is not a simple job".
Although the TCA gives the taxpayer reason in approximately 40% of the cases involved, it is a "very long process," Carlos Loaiza, professor of Financial Law and International Taxation at the University of Montevideo.
For Serra, despite the "impartiality, independence and wide possibilities of providing arguments and evidence" provided by the TCA, the judicial process "could be modernized" because the current date of 1878 and establishes "written procedural instances, a single instance and a duration approximate total of three years ".
The consensus among the tributaristas on the importance of a fiscal court is divided in two proposals: on the one hand, those who pretend that this new organ to intervene with technical independence in the instance of revocation before the DGI and to be able to review the resolutions of the organism, and on the other hand, those who want a specialized court in the field of Justice that provides more technification to the analysis currently carried out by the ACT.
Costa said that the existence of a tax court that examines administrative appeals "could shorten the deadlines." He argued that this body should be "technically independent of the DGI to be able to say in each case who is right" and explained that with this "it is not avoided the subsequent going to the TCA if the tax court maintains the criterion of the administration, but for a lot of cases can mean a revocation in less time. "
At the Tax Conference, accountant Juan Antonio Pérez Pérez (an advisor to the Tax and Legal Department of KPMG) even proposed a possible integration for a tax court of this type with two representatives of the business chambers, one by DGI, another by the MEF and a fifth elected by consensus.
Birnbaum defends the other proposal: "The ideal would be a court to intervene instead of the ACT that is specific to fiscal issues, with specialized judges in the matter, so the decision is faster." Along the same lines is Loaiza, who said that "it would be good to go to a specialized justice", although it is something "not so simple because it requires a very profound reform of the training of those who will occupy those positions and at the same time a updating of the forms to approach the oral and public procedure provided for in the General Code of the Process ".
The 2017 Business Cup began to be played on Saturday, September 23rd. As in previous years, PAA presented with its men's staff to achieve the goal of winning the Gold Cup. The first match was at the Los Ceibos complex and the rival was KPMG . The result was a 2 to 2 draw. We will continue uploading match pictures and counting results.Read more
Pérez Alfaro & Asociados is constantly seeking new achievements and has been growing steadily over the years.
To reflect this new reality, strengthen and better manage the relationship with customers, the company decided to expand its facilities with new offices. The change goes with the variants we have been carrying out of image, attention, etc.
These new facilities are better suited to our needs, we have more work space and more spacious and versatile meeting rooms. In addition, and as added value, it facilitates external and internal mobility to our clients when they come to visit us, as well as ours.
These transformations serve to open a new stage with renewed energies to tackle major projects and new developments.
Of course, they are more than invited to come and visit us when they wish.
Next October 19 will start the annual conference of Abacus. This time located in the city of London, United Kingdom. Like previous years, Perez Alfaro & Asociados will be participating in it, sharing ideas and experiences of the signatures of the different partner countries.Read more