Tax compliance indicators
Metrics such as controls executed, incidents detected or training completed, to measure the system.
Internal audit
A periodic review of tax controls, focused on the highest-risk processes.
Management review
Management reviews the system using oversight data and decides on adjustments after regulatory changes.
What an auditor usually asks for
- Defined tax compliance indicators
- An internal audit programme for tax controls
- Management review minutes
- Documented adjustments after regulatory changes
How to cover oversight in Kimobox
- 1Set up tax compliance indicators to calculate themselves from the system's records.
- 2Plan the internal audit of the highest-risk tax controls.
- 3Log management review decisions after regulatory changes.
Tax compliance indicators stay visible on a dashboard, ready for any review.
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