Improvement and responding to a tax audit

Responding to a tax incident

Investigating the root cause and applying a corrective action, tracked through to closure.

Preparing for a tax audit

Documentary evidence organized and accessible, ready to present during a tax audit.

Continual system improvement

Updating the tax risk map and controls based on every incident or regulatory change.

What an auditor usually asks for

• A tax incident log with root cause and action
• Documentary evidence organized for an audit
• An updated risk map after every incident
• Corrective actions tracked through to closure

How to cover improvement in Kimobox

1. 1Log every tax incident with its root cause and linked action in Kimobox.
2. 2Keep documentary evidence organized and accessible for an audit.
3. 3Update the tax risk map after every significant incident.

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