Importance of income tax in terms of collection arouses a special interest on the part of Tax Authority, which seeks to ensure that the collection is in accordance with taxpaying capacity and guidelines defined by tax regulations in force.

In same way, this tax is usually one that represents the greatest materiality for taxpayers, being of special importance for company to know planning opportunities that can be carried out in preparation of these returns. In a similar sense, it is important to have appropriate support to reduce or eliminate risks that imply penalties and affectation of its future economic results.