In this report, the procedures performed by an auditing verifier in an enforcement action (partial inspection, information crossing, waiver of VAT exemption, among other procedures) and how to improve the tax culture during the performed functions will be discussed This also explains some experiences obtained with the accountants of the companies in Chimbote, own of the same functions performed. All the control actions carried out as an auditing verifier were carried out in accordance with the provisions of current tax regulations, such as the Tax Code, the Income Tax Law, the I.G.V. and I.S.C., Regulation of Payment Vouchers, Regulation of the Inspection Procedure of SUNAT, etc. In the enforcement actions, from a home inspection to a final inspection, taxpayers were encouraged to have greater participation in the tax part of their companies, as well as greater communication between owne...