Elaboration The Tax Compliance Report (ICT) must be submitted by entities required to have External Audit. This compliance report must be prepared by external auditors qualified by the Superintendency of Companies, Securities and Insurance, Superintendency of Banks and the Superintendency of Popular and Solidarity Economy.
Content and form of presentation The report should contain: • Opinion of the external auditor on compliance with tax obligations and recommendations on tax aspects for the fiscal year ended December 31. • Attachments of the tax compliance report prepared and signed by the audited taxpayer. • Report of differences of the tax compliance report made by the external auditor. • Audit report of financial statements for the year ended December 31, which must include the auditor’s opinion and the audited financial statements together with the notes to the financial statements.
Presentation The taxpayer on whom the ICT is issued is responsible for submitting this report to the Tax Administration until July 31 of the next fiscal year to which the information corresponds.