Templates and records · UNE 19602

Minutes appointing the tax compliance body

Proof that someone has the authority, autonomy and means to oversee tax compliance, and that the board granted them in writing.

In one sentence

The minutes appointing the tax compliance body record who sits on it, what its duties are, the autonomy and resources it has and how it reaches the governing body; UNE 19602 requires that body to be appointed with sufficient autonomy and resources, and the way to document it is a resolution of the governing body.

Content reviewed on 17 October 2026

Type of information: Good practice UNE 19602 requires the body; minutes are the usual way to prove it
Who fills it in: Governing body Adopts the resolution; the company secretary certifies it
When: When the system is implemented And whenever its membership or duties change
How long it is kept: Every appointment The sequence of minutes shows who was responsible in each financial year

What the standard requires

What UNE 19602 demands and what it leaves to your judgement

UNE 19602 calls for a tax compliance body, made up of one person or several, that drives and supervises the system with sufficient autonomy, authority and resources. The standard does not prescribe a specific document, but without a written resolution it is hard to prove those three conditions.

Autonomy is what gets scrutinised most: whoever oversees tax risk should not report to the person making the tax decisions being overseen. Where size makes that impossible, the minutes should explain how it is offset —an external adviser, direct access to the board.

The appointment must be updated every time the membership changes. Minutes from five years ago naming people who have left the company are worse than none at all.

Read it in context: Context and the tax compliance officer, in the UNE 19602 Academy

Structure

Fields the template should include

Appointing body, date and resolution
Membership: people, positions and whether internal or external
Duties assigned
Safeguards of autonomy and independence
Resources allocated: budget, external support, access to information
Reporting line to the governing body and frequency
Acceptance by those appointed

Example

Example: a distributor’s tax compliance committee

Company, people and figures are fictitious: the example only shows what a properly completed record looks like.

Field	Content
Resolution	Board of directors of Comercial Duero (fictitious), 25 February 2026
Membership	Finance director and an external tax adviser (fictitious)
Duties	Maintain the tax risk map, supervise controls, manage tax incidents and report to the board
Autonomy	The external adviser plays no part in preparing returns; the committee may request any information
Offsetting measure	Decisions on transactions prepared by the finance director are assessed by the external adviser
Resources	Annual budget of €12,000 for external review
Reporting	Six-monthly report to the board, and immediately for serious incidents

At the audit

Mistakes auditors commonly flag

There is no written resolution: the body “exists” because the organisation chart says so.
The body consists solely of the person who prepares the returns it is supposed to oversee.
No budget and no access to external advice.
Membership out of date after one of its members has left.

In Kimobox

How this record is kept in Kimobox

1The appointment and authority of the tax compliance body are documented.
2The minutes are kept as a controlled document, with their versions.
3The body’s communications to the board are recorded in the system.

Frequently asked questions

What people ask us before getting started

Can it be a single person?

Yes, the standard allows a single-member body. What matters is that it has autonomy and resources; in an SME it is common to combine an internal person with an external adviser who brings independence.

Can it be the same as the criminal compliance body?

Yes. Many companies give criminal compliance (UNE 19601) and tax compliance to the same body, with a resolution setting out both sets of duties.

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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