The recently published standard UNE 19602 establishes the requirements to adopt, implement, maintain and continually improve a compliance management system in organisations, along with additional guidelines for interpreting and properly applying its content.
The standard UNE 19602 establishes the requirements for implementing a compliance system with respect to tax, and facilitates the creation of measures for detecting and correcting potential breaches, as well as learning pathways to avoid them in the future. Furthermore, it makes it easier to design and evaluate tax compliance management system that helps to generate and improve a suitable organisational culture, which is sensitive to prevention, detection, management and mitigation of tax risk, and counters bad practices that endure or safeguard illegal or abusive conduct, in organisations of all sizes and activity types, both in the private and public sector, for or not for profit.
UNE 19602 includes the high-level structure, developed by ISO for its management system standards, and incorporates best practices already established in other compliance standards, such as UNE-ISO 19600:2015 Compliance management systems. Guidelines; UNE 19601:2017 Criminal compliance management systems. Requirements with guidance for use and UNE-ISO 37001:2017, Anti-bribery management systems. Requirements with guidance for use. It can also be used in conjunction with all of them, as well as with the Standard UNE-ISO 31000:2018 Risk management. Guidelines and other international standards on management models.
