============================================================
TITLE: Taxes compliance template (RCM/ICQ/SAQ)
TYPE: article
VERSION: 1
VERSION_ID: c06563bc-a180-43b0-9362-6f21b4078a29
GENERATED_AT: 2026-01-17T17:38:42.354Z
SUMMARY: Taxes Excel-based smart compliance template (RCM/ICQ/SAQ) – ICFR; COSO; SOX 404; International ICFR Frameworks
READING TIME: 1 min
WORD COUNT: 184
KEYWORDS: Taxes compliance template (RCM/ICQ/SAQ)
SOURCE URL: https://grcplaybook.com/smart-playbooks/internal-control-over-financial-reporting-icfr-core/taxes
============================================================

KEY TAKEAWAYS:
  * Internal Control over Financial Reporting - Core

#### Internal Control over Financial Reporting - Core

# Taxes

LIST: UL with 13 items

  - Policy and Procedures

  - Segregation of Duties (and access rules that support SOD)

  - Provision Compilation

  - Jurisdiction Rules and Tax Code Usage

  - Accounting for Permanent and Temporary Differences

  - Maintaining Clerical Accuracy of Provision

  - Maintaining Consistency of Tax Provisions and Deferred Items with Tax Return

  - Intercompany Transactions Management

  - Payment Approval Process

  - Transaction taxes (sales and use tax, VAT, GST)

  - Master File Maintenance

  - Financial Reporting (including segregation of duties and related access rules), and

  - Additional Considerations (IPE and Management Review Controls)

------------------------------------------------------------
ABOUT THIS CONTENT
------------------------------------------------------------
Source: https://grcplaybook.com/smart-playbooks/internal-control-over-financial-reporting-icfr-core/taxes

This content is provided for informational purposes.
Please visit the original source for the most up-to-date information.