An Anti-Tax Evasion Policy is an internal document that sets out the rules and standards to which staff must adhere to prevent tax evasion and its facilitation, both within an organisation and when engaging with third parties. All staff must be made aware of the policy contents to ensure an understanding of the current risks and the controls in place to mitigate them.
This Anti-Tax Evasion Policy template is provided in Word format over 9 pages and 2,520 words. Elements in [square brackets] require editing to make it specific to your organisation.
Design is based on financial services organisations globally and covers the following aspects:
1. Policy Statement
2. Scope
3. Minimum Standards
3.1 Tax Evasion
3.2 Criminal Facilitation of Tax Evasion
3.3 Risk Assessment
3.4 Preventing the Criminal Facilitation of Tax Evasion
3.5 High Risk Roles
3.6 Reporting Suspicions
3.7 Associated Persons
4. Governance
4.1 Roles and Responsibilities
4.2 Training and Communication
4.3 Compliance Monitoring and Review
4.4 Reporting and MI
4.5 Escalations
5. Records and Retention
6. Contacts