Templates and records · UNE 19602 · Clause 9.3

UNE 19602 tax compliance body report

The periodic review of the tax system by its compliance body, and what it puts before the board for a decision.

In one sentence

The tax compliance body report sets out its periodic review of the system —how the tax risk map has evolved, performance of controls, incidents and regularisations, regulatory changes, resources— and the proposals it puts to the governing body; UNE 19602 covers that review in section 9.3.

Content reviewed on 17 October 2026

Where the standard requires it: UNE 19602 · Clause 9.3 The UNE 19602:2019 section is cited where it has been checked; otherwise each template points to the relevant part of the Academy.
Type of information: Mandatory record Review by the tax compliance body (9.3)
Who fills it in: Tax compliance body Presents it to the governing body; the minutes record the decisions
When: At least once a year Ideally before the accounts are prepared and the corporate income tax return is filed
How long it is kept: At least 6 years UNE 19602 sets no period. Accounting records are kept for six years (art. 30 of the Spanish Commercial Code), the tax authority can audit for four years (art. 66 of the General Tax Act) and unused tax losses for up to ten (art. 66 bis).

What the standard requires

What UNE 19602 demands and what it leaves to your judgement

UNE 19602 gives the tax compliance body responsibility for periodically reviewing the system and reporting on it to the governing body. The report is the outcome of that review and the basis for the board’s decisions.

Compared with the general ISO 37301 compliance report, this one focuses on tax and puts numbers on it: how much was regularised, how many controls were performed and with what result, which risks went up.

The minutes of the board meeting that receives it and decides on its proposals close the loop and are, together with the report itself, the best evidence of effective oversight.

Read it in context: System oversight and audit, in the UNE 19602 Academy

Structure

Fields the template should include

Period reviewed
Evolution of the tax risk map
Controls performed, outstanding and issues found
Tax incidents, regularisations and amounts
Actions by the tax authority
Regulatory changes and their impact
Results of system audits
Proposals to the governing body and decisions taken

Example

Example: annual report to the board

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

Field	Content
Period	Financial year 2026 · presented on 18 February 2027
Risks	24 assessed · withholding risk on purchased services rises · input VAT risk falls
Controls	112 planned performances · 109 carried out · 3 postponed with justification
Incidents	3 incidents · €1,350 regularised voluntarily · no penalties
Tax authority	One request for information on Form 347, answered on time
Proposal	External review of transactions with the logistics subsidiary
Board decision	External review approved · recorded in the minutes

At the audit

Mistakes auditors commonly flag

The report never reaches the board or is not recorded in the minutes.
It only lists activity, without judging whether the system works.
The year’s regularisations are left out.
Proposals with no decision and no follow-up in the next report.

In Kimobox

How this record is kept in Kimobox

1Tax compliance indicators are calculated from the system’s records and shown on a dashboard.
2Decisions taken in the review in response to regulatory changes are recorded.
3Actions decided by the board are assigned an owner and a date.

Frequently asked questions

What people ask us before getting started

Is it the same as the management review?

UNE 19602 gives the tax compliance body the leading role in reviewing the system; its report is the main input to whatever the governing body decides.

Can it be combined with the ISO 37301 report?

Yes. If the same body handles general and tax compliance, a single report with two chapters avoids duplicate meetings, as long as the tax chapter has its own detail.

Keep your UNE 19602 records without loose templates

We'll show you the module running with data similar to yours.

Request a demo

Keep exploring

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 Orgánica 10/1995, Código Penal (Spanish Criminal Code), arts. 31 bis and 305 BOE-A-1995-25444 · Consolidated text