Learning path
UNE 19602 — Tax compliance
UNE 19602's five sections, with the tax risk map and preparing for a tax audit explained step by step.
Your progress
It is saved only in this browser on this device: no account needed and nothing leaves your machine. Clear the site data or open it on another device and you start from scratch.
- 1 Context and the tax compliance officer How to identify tax obligations and appoint the tax compliance officer. Section 1
- 2 Tax risk map How to identify and assess tax risks by process. Section 2
- 3 Tax controls and whistleblowing channel How to implement tax controls and a dedicated whistleblowing channel. Section 3
- 4 System oversight and audit How to check the tax compliance system actually works. Section 4
- 5 Improvement and responding to a tax audit How to act on a tax incident and be ready for a tax audit. Section 5
Every section of UNE 19602, explained
UNE 19602 sets out the requirements for a tax compliance management system, with the tax risk map and the compliance officer as central pieces.
This path explains each section with tax controls, the whistleblowing channel and the evidence it pays to have ready for a tax audit.
Keep exploring
Related pages
UNE 19602, without folders or surprises
A tax risk management system: identified tax risks, associated controls and evidence ready for an inspection.
Learn quality standards and BPM concepts without leaving the platform
Chapter-by-chapter guides on every ISO standard and sector protocol, plus the process management (BPM)…
Your management system stops being a folder
Living documentation, planned audits, non-conformities with an owner, and indicators that calculate…
Sources
Where each figure comes from
References to the official text in force. If a standard is revised, this page is updated and the review date says so.
- UNE 19602:2019 standard UNE, Spanish Association for Standardisation · 2019 ed.
- Organic Law 10/1995, Spanish Criminal Code, arts. 31 bis and 305 BOE-A-1995-25444 · Consolidated text
- Ley 58/2003, General Tributaria BOE-A-2003-23186 · Consolidated text