The Municipality of Callao carried out a municipal tax audit regarding fiscal years 2018, 2019, 2020, and 2021. The result of this was the determination of the real estate property tax and municipal taxes.
We identified a balance in favor of our client (from now on APMTC) that was not being recognized. In this sense, we have been advising APMTC on the request for a refund of the Municipal tax (Public Services provided) against the Municipality of Callao.
The relevant issues analyzed in this case are related to the application of municipal taxes, and the legality of cost distribution criteria, among other highly complex issues.
The tax analysis involved the specific coordination with the Municipality of Callao and APMTC to obtain the right supporting criteria and laws that support the determination carried out by the Municipality, in order to identify a balance in favor.
