Is it permissible, Islamically, to create a program that modifies a company's past inventory data to match the declared balance sheet for taxes, by changing the proportions of raw materials in production, knowing that this modification aims to address the issue of unrecorded inventory in past years and to avoid a problem with the tax authorities?

If the questioner has no reliable basis, there is no harm in acting on the basis of predominant conjecture or diligent effort in estimating the raw materials to match the declared and documented total amount. This applies to the rest of the company's branches. However, if his estimates are incorrect and intended to defraud, the ruling on his action depends on the type of taxes: those that are rightfully imposed may not be evaded, while those that are invalid may be avoided or reduced.