Artificial Intelligence: A Key Tool in Tax Management

In recent years, the Peruvian Tax Authority has taken a significant leap towards modernization by incorporating artificial intelligence (AI) tools to manage taxpayer information more efficiently. This technological advancement has optimized processes and improved outcomes in detecting tax errors and omissions.
The information stored in digital means, such as electronic invoices, electronic accounting books, the Unique Taxpayer Registry (RUC), and tax returns, is analyzed by AI systems. These tools cross-check and compare data in real-time, quickly and accurately identifying potential inconsistencies in tax obligations. This analysis, which requires minimal human effort, results in significant resource savings for the Tax Authority.
As a result of this automated analysis, the Tax Authority can issue mass notices to taxpayers, requesting additional information or the rectification of detected discrepancies. This process not only facilitates error correction but also promotes the efficient regularization and collection of tax debts.
The ability to identify issues almost instantly and with minimal resources has transformed tax management, resulting in a positive impact on tax compliance levels. However, it is crucial that these tools be used in a balanced and fair manner.
The use of AI should not solely benefit the Tax Authority. It must also be a tool that offers advantages to taxpayers, such as greater clarity in processes, alerts about potential errors before these become infractions, and assistance in meeting tax obligations.
In an increasingly digitalized environment, AI represents an opportunity to strengthen the relationship between the business sector and the Tax Authority by promoting transparency and compliance in an equitable manner.
 

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