This UNE Standard establishes the requirements and guidelines to stablish, implement, maintain and continuously improve tax compliance policies and the rest of the elements of a tax compliance management system in organizations. NOTE A tax compliance policy can be established independently, or integrated into a compliance policy of greater scope, that is, not limited to tax risk. Similarly, a tax compliance management system can be established independently, or integrated into a tax compliance system. compliance model of greater scope, not limited to the tax area. The standard is particularly applicable in the context of management systems and control over tax risks, establishing requirements and guidelines to have models aligned with the legislation applicable to the organization in relation to control and management systems for prevention, detection, management and mitigation of such risks, both in their form and substance, in their different manifestations. Notwithstanding the foregoing, this UNE Standard may also be useful to establish tax risk management and control systems that, beyond compliance with the applicable tax regulations, are aimed at the implementation of good tax practices in organizations. This UNE standard is applicable to any organization, regardless of its type, size, nature or activity in the private, public, profit or non-profit sectors, and in the activities carried out by both, the members of the organization and its business partners, provided that this is possible with respect to the latter, when they act, following instructions of the organization, representing it or to its benefit. The requirements of this standard must be applied proportionally to each assumption and according to the circumstances specified in sections 4.1, 4.2 and 4.5. If all or part of the requirements established in this UNE Standard enter into conflict or are prohibited by any legal provision or jurisprudential criteria, the organization will not be obliged to comply with all or part of such requirements. Declarations of compliance with this UNE standard are not acceptable unless all requirements are incorporated into the organization's compliance management system and are complied without exclusions.