This service is necessary for sale, purchases and borrowing carried out by taxpayers to be priced according to consistency schedules determined by precedents set in accordance with Article 13 of the Corporate Tax Law, Ref. No. 5520, and the Income Tax Law, Ref. No. 193. The nature of this service is special analysis and assessment of taxpayer activities and enterprises, due to the fact that the legislation on the said matter is new, and that investigation risks on the matter are high.