The tax insights methodology, ie the process of tax insight, is also applied as one of the processes of due diligence of the company. The ultimate purpose is to present in the written form (report) potential tax liabilities to the client, that can be determined in the case of tax supervision (preferably by conducting the analysis to the tax period).

It is most often carried out in the process of the company purchasing, or specially ordered by the owner to determine the real financial condition of the entity.