Tax Due Diligence
Know the tax exposure attached to a target company before you acquire or sell. A focused review that surfaces hidden liabilities and protects the deal.
Overview
Before acquiring or selling a company, you need to know the tax exposure attached to the target — not just what's on the financial statements, but the latent risk from regulatory interpretation and prior administrative practice. IBU's tax due diligence works through three years of returns, supporting documents, and underlying journals to map that exposure.
Scope of review
- Reconciliation of three years of Corporate Income Tax returns and monthly VAT returns.
- Input VAT validation: invoice reasonableness, supplier existence, and supporting-document completeness.
- Identification of fiscal corrections that could be challenged on audit.
- Administrative-penalty exposure: late filings, underpayments, unmet obligations.
- Open legal status: ongoing audits, objections, court appeals, or judicial reviews.
- Transfer-pricing review for material related-party transactions.
What we deliver
A tax due-diligence report written for decision-makers, not lawyers. It contains: one-page executive summary, list of findings with quantified risk, recommended price adjustments, indemnification clauses to land in the agreement, and post-close integration recommendations.
Timeline
A standard engagement closes in 3–4 working weeks depending on target complexity. For deals on tight clocks, we can deliver a red-flag report in 7 working days as an early screen.
This Service Is Designed For
This service supports various client types with different needs.
Acquirers and Investors
Buyers who need to know the tax liabilities they would inherit before signing.
Sellers Preparing to Exit
Owners who want to clean up tax exposure before going to market — a vendor due diligence.
Private Equity and Funds
Funds screening targets and pricing tax risk into the transaction.
Groups Consolidating Entities
Groups absorbing or merging entities that need a clear tax picture first.
Service Coverage
The full handling cycle under one coordinated team.
What You Get
Strategic guidance at every stage — not just filing.
No Hidden Surprises
Latent tax liabilities surfaced before they become your problem post-close.
Stronger Negotiating Position
Quantified findings that justify a price adjustment or indemnity clause.
Decision-Ready Reporting
A one-page executive summary plus findings — written for the deal team.
Fast Turnaround
A red-flag screen in seven working days; full review in three to four weeks.
Protected Transaction
Clear recommendations on what to land in the sale-and-purchase agreement.
Post-Close Guidance
Integration recommendations so exposure is fixed, not just identified.
Why IBU Consulting
What makes us a long-term partner of choice.
Official DGT Partner Since 2017
Official licence KEP-6376/IP.C/PJ/2020 — not just an ordinary tax-service office.
Partner-Led Engagement
Every engagement is led directly by a senior partner, not delegated to junior staff.
41+ Active Clients
Experience across MSMEs, PTs, and PMAs from a range of industry sectors.
Bali-Based, Serving Nationally
Local Bali regulatory knowledge with the capacity to serve clients across Indonesia.
Full Professional Certification
A team certified to USKP A/B/C, registered with IKPI and FKPI.
An Integrative Approach
Not tax alone — integrated with accounting, legal, and business strategy.
Frequently Asked Questions
Answers to common questions about our services.
Tax Consultation
Monthly & annual tax compliance — Corporate Income Tax, PPh 21/22/23/25/26, Final Tax, and VAT in one integrated cycle.
Learn moreTax Planning
Streamline tax burden through M&A, capital investments, financing arrangements, and ethical, compliant restructuring.
Learn moreTax Audit Assistance
Client representation during tax audits — strategy, documentation, and support from pre-examination through completion.
Learn more