Audit
Our approach is focused on deep knowledge of the client’s business, its objectives and risks. The main objective is to add value to the company by providing information reliability and helping to reduce errors and frauds by optimizing the quality of the procedures.
Our services meet the highest international quality levels and are conducted using both local and international standards.
These include, among others:
• Financial Statements audits and limited reviews
• Operative, strategic and management audits
• Due Diligence
• Data system Audits
• Internal control systems assesstments.
• Accounting certifications and Special researches
Tax Consulting
Our advisory services help our clients to develop an accurate tax planning, to optimize costs and maximize possible savings by fiscal advantages and incentives, preferential tax system and tax relief.
• Business Survey and tax planning at corporate level.
• Tax Audit management.
• National and Provincial tax returns preparation and review
• Tax Consultancy focused on individuals and businesses.
• Evaluations of alternative investment tax and / or business expansion.
• Impact assessment and issue of consumption taxes.
• Immobilized tax credits Analysis and Management
• Recoveries of tax credits.
• Managing for export benefits (rebates, refunds, etc..)
• Assistance on reorganization processes.
• Compliance program and tax control for the administrative processes of the company
• General advisory on international tax legislation.
• Advisory on evaluation and selection for the appropriate international legal ways to reduce tax impact on individual business or personal activities.
• The use or tax agreements to avoid international double taxation.
Corporate Finance
We have wide experience in Corporate Finance and M&A. Our assistance is integral and covers different services related to Companies’ purchase and sale processes, fund raising, corporate financing, valuations and strategic advisory.
• M&A – MERGERS AND ACQUISITIONS
• Structuring of the purchase, sale, merger, spin-off and liquidation processes.
• Purchasing or Sale assistance (due diligence, structuring, etc.).
• Investment opportunities identification and Fund raising.
• Investment projects evaluation, development and financing.
• Assistance on strategic development alliances.
• CORPORATE VALUE CONSULTING
• Companies and business valuations.
• Discounted cash flow valuation.
• Benchmarking and multiples valuations.
• Assets and intangibles valuations.
• Debt valuations.
• Investment projects assessments.
• Business plans development.
• BUSINESS STRUCTURING
• Capital market structuring transactions.
• Business financial budget diagnosis.
• Operating and financial business restructuring, turnaround processes.
• Restructuring liabilities assistance.
• Change processes and monitoring management.
• Balances Scorecard design
• CORPORATE FINANCE TRAINING
It includes the delivery of seminars and courses with a technical and practical focus, given to company’s employees, taking place “In Company” or in our facilities.
Outsourcing
We provide outsourcing services for diverse administrative tasks – accounting and tax- of the company. We give our clients absolute reliability, effectiveness and confidentiality in our services rendering
• Accounting Clerk.
• Tax revenues and refund.
• Salaries and wages.
• Internal Audit.
• Company Start up
• Funds administration.
• Suppliers payment.
• Export VAT refund Procedures
International Trade
The Argentinean foreign trade has significantly increased the volume and complexity of its operations. As a result of this situation as well as in the regional economy – Mercosur – and in the relations with other economic blocks, it is found a growth that has accompanied the development of industry, trade and services.
In this sense, markets internalization, global economy integration, transactions diversity, investments and strategic alliances are some of the main factors that explain the strong transformation experienced, generating a change in the traditional focus on the market topics.
Knowing the business previously, analyzing its legal, customs, tax, exchange and operational structure, is a crucial element that will make this fact an advantage on achieving an optimal business approach.
The changing environment of regionalization processes for developing internationally applicable standards (Valuation, Transfer Pricing; reciprocal investment Conventions protection, etc.), is a significant aspect in the evaluation of investment projects.
We provide the most effective solutions in the development, implementation, support and advisory in strategy, planning and operations for international business. We have a multidisciplinary group of professionals ready to assist the client, offering a wide range of services listed below:
• Foreign trade planning.
• Advisory on special regimes:
• Temporary destinations with suspension of tax payments.
• Free zones and special customs areas.
• International treaties and tariff preferences applications.
• Goods customs values. Planning and eventual defense before customs services.
• Origin of goods regulations.
• Export incentives. Customs Refunds and rebates, drawback and VAT recovery.
• Legal Advisory regarding customs, foreign exchange and foreign trade (dumping, safeguards, subsidies).
• Foreign trade and exchange advisory on Central Bank of Argentina (BCRA) regulations.
Tax Controversies
The objective of this area is to assist our clients in tax controversies matters, either comprehensively, or as specialized technical consultants for other professionals, at all levels: national, provincial, municipal, social security, either in administrative and judicial offices.
• Official assessments
• Sanctions prosecution of formal or material conduct Proceedings
• Procedimientos de juzgamiento de conducta por multa y clausura.
• Prosecution of penalty conducts and closure proceedings
• Administrative and judicial appeal of tax penalty and business closure.
• Refund, Action Replay and Replay Tax Demand.
• Resources for Reconsideration.
• National Tax assessment court and Tax Court of appeals of Buenos Aires.
• Appeals to the Supreme Court of Justice and Provincial Courts.
• Execution Trial Attorney.
• Declaratory judgment actions.
• Tax and social security criminal statute.
• Criminal Defense and technical advisory.
Legal
We provide our clients support in corporate legal issues, serving both their daily operational needs as well as strategic business aspects.
• Registration of National Companies, Civil associations, foundations, Cooperatives and Foreing Companies.
• Corporate reorganizations (mergers, acquisitions, divestitures, changes, transfers of goodwill, dissolutions and liquidations).
• Joint venture (JV) and other business cooperation figures.
• Advice on technical aspects of the social contract and its subsequent amendments.
• IGJ and legal persons of Provincials Directorates administrative arrangements.
• Legal Audit (due diligence).
• Foreign investment.
• Civil and Commercial trials, administrative proceedings, and alternative methods for conflict solution.
• Reorganizations, bankruptcy and creditors’ rights.
• Extrajudicial and judicial credit refund.
• Brand – Registration with INPI and monitoring its progress for 1 year.
Consulting
In order to provide unequalled advisory assistance to our customers, we always try to develop innovative solutions to meet their needs. Therefore, we have expanded our professional services, including:
• Strategic and operating planning advisory
• Management assessment and Business processes analysis
• Budget and Management control
• Organization’s procedure manual development
• Performance indicators and control panels design and implementation.
• Balances Scorecard
Training
We offer training courses in the different specialized business areas mainly focused on theory, techniques and practice.
• Company Workshops: Workshops on specific subjects for company staff, given “in Company” or at our facilities.
• Internal facilitators: training of one ore more management executives or staff, to deliver seminars “in Company”.
• SPublic workshops: are offered in hotels and / or training centers either in our country and abroad. It includes the participation of renowned national and international professionals.
Recovery and Transfer of Tax Credits
Different norms allow tax- payers to validate tax credits that the company already has in its favor either at national and provincial level.
S&A provides specific advice to their clients for the recovery of debts against the Treasury, as a consequence of the inefficiencies and poor business tax planning of the Argentine tax system.
We have created a specialized department that analyzes the problem and the cause of the generation of the balance in favor and presents its customers a solution and advice for the implementation within the framework of existing legislation.
S&A has been working in the field for over 25 years, advising leading companies, national and international, of the most diverse areas, but mainly focused on the export sectors of oil, grains and oilseeds, refrigerators, car manufacturers and tanneries, etc.
Here under, we synthetically outstand the regulating legislation procedure for obtaining approval of credit balances:
• VALUE ADDED TAX
Law 23.349 art 43 and 43 bis
RG 2000/2006 AFIP and amendments (Export VAT)
RG 1466/2003 AFIP and amendments (Tax Free Access)
RG 1168/2001 AFIP and amendments (VAT Capital Goods)
• INCOME TAX
Law 20.628
RG 2224/1979 DGI and amendments
• GROSS RECEIPTS TAX