Tax controls and whistleblowing channel

Tax controls

Specific controls over the highest tax-risk processes, with documentary evidence of their execution.

Tax training

Training tailored to each role's tax risk, especially in accounting and finance areas.

Whistleblowing channel

A confidential channel for reporting tax irregularities, with protection from retaliation.

What an auditor usually asks for

• Tax controls documented by risk process
• A tax training plan by role
• An operational, confidential whistleblowing channel
• A tax control execution log

How to cover controls in Kimobox

1. 1Document tax controls directly on the process map.
2. 2Log each employee's tax training in the employee portal.
3. 3Manage the whistleblowing channel with confidentiality and case traceability.

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