Templates and records · UNE 19602
UNE 19602 templates and records
Eight records that hold up a tax compliance management system and that, kept properly, are the evidence of due diligence before the tax authority or a court.
In one sentence
UNE 19602 requires the organisation to identify and assess its tax risks, to have a policy approved by the governing body, a tax compliance body with autonomy, due diligence procedures and financial and non-financial controls, and its Annex B lists the minimum documented information; those records matter beyond certification, because the Spanish General Tax Act rules out penalties where the necessary diligence was exercised (art. 179.2.d).
- Version
- UNE 19602:2019 Published in February 2019
- Documented information
- Annex B of the standard Lists the minimum required
- Diligence and penalties
- Art. 179.2.d General Tax Act No liability where the necessary diligence was exercised
- Tax offence
- Over €120,000 Tax evaded per period, art. 305 of the Spanish Criminal Code
Contents
UNE 19602 templates and records
The UNE 19602:2019 section is cited where it has been checked; otherwise each template points to the relevant part of the Academy.
Tax risk map
How to build the UNE 19602 tax risk map: process, tax, cause, likelihood, financial and penalty impact…
Tax obligations
How to document a company’s tax obligations for UNE 19602: tax, return form, frequency, deadline, owner and…
Tax compliance policy
What a UNE 19602 tax compliance policy should include: approval by the governing body, tax risk tolerance…
Appointment of the body
How to document the appointment of the UNE 19602 tax compliance body: membership, duties, autonomy…
Tax due diligence
How to document UNE 19602 tax due diligence on partners, suppliers and exposed staff: red flags, the checks…
Tax controls register
How to document UNE 19602 financial and non-financial controls: the risk each covers, who performs it, how…
Tax incidents register
How to record tax incidents under UNE 19602: errors, tax authority requests and channel reports, with root…
Compliance body report
What the UNE 19602 tax compliance body’s periodic review should cover: risks, controls, incidents…
Frequently asked questions
What people ask us before getting started
Which records does UNE 19602 require?
Annex B of the standard sets out the minimum documented information for the system. In practice the auditor expects to see the policy, the appointment of the tax compliance body, the inventory of obligations, the tax risk assessment, due diligence, evidence of controls, incidents and how they were handled, and the oversight reports.
Do they prevent penalties?
Not on their own, but they are the evidence of diligence. The Spanish General Tax Act excludes liability for an infringement where the necessary diligence was exercised, and art. 31 bis of the Criminal Code takes the legal person’s prevention model into account in tax offences.
How do they relate to ISO 37301?
UNE 19602 follows the same management system structure and focuses on tax risk. Organisations with both can share the policy, the reporting channel and the audits, while keeping the tax detail in its own records.
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Related pages
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 — Sistemas de gestión de compliance tributario. Requisitos con orientación para su uso (Tax compliance management systems. Requirements with guidance for use) UNE, Spanish Association for Standardisation · February 2019
- Ley 58/2003, General Tributaria (Spanish General Tax Act), arts. 66, 66 bis and 179.2.d BOE-A-2003-23186 · Consolidated text
- Ley Orgánica 10/1995, Código Penal (Spanish Criminal Code), arts. 31 bis and 305 BOE-A-1995-25444 · Consolidated text