Context and the tax compliance officer

Tax context of the organization

Identifying applicable tax obligations and the tax risk factors specific to the sector and activity.

Tax compliance officer

Appointing an owner or body with sufficient independence and authority to oversee tax compliance.

Tax compliance policy

A document setting the organization's commitment to tax compliance and preventing tax offenses.

What an auditor usually asks for

• A register of applicable tax obligations
• A tax compliance officer appointed with authority
• A documented tax compliance policy
• Evidence of the compliance officer's independence

How to cover context in Kimobox

1. 1Log tax obligations as a living document in Kimobox.
2. 2Document the tax compliance officer's appointment and authority.
3. 3Publish the tax compliance policy as a controlled document.

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.

1. UNE 19602:2019 standard UNE, Spanish Association for Standardisation · 2019 ed.
2. Organic Law 10/1995, Spanish Criminal Code, arts. 31 bis and 305 BOE-A-1995-25444 · Consolidated text
3. Ley 58/2003, General Tributaria BOE-A-2003-23186 · Consolidated text