Short answer
Tax compliance organizes records, calculations, filings, payments, and documented interpretations against defined obligations and deadlines. Use it for operational tax responsibility, with specialist review where required, and do not treat this competency catalog as tax advice.
About Tax compliance
Meets tax obligations accurately and on time using complete records and documented interpretations. The work makes requirements, source data, calculations, review, submission, payment, and retained support traceable.
Use this competency for
- Roles that prepare, coordinate, review, or document tax filings, payments, and related records.
- Work that tracks obligations across periods or jurisdictions and routes interpretation questions appropriately.
Do not use this competency for
- Roles that maintain general accounting records without responsibility for tax obligations or submissions.
Important distinctions
Accounting controls
Tax compliance executes specific tax obligations, while accounting controls establish broader checks over financial records and processes.
Treasury management
Tax compliance determines and documents tax payments, while treasury management manages the liquidity and banking execution around approved payments.
Expectations by level
IC1
Defined compliance preparation
Prepares assigned compliance schedules with guidance, follows the current checklist and calendar, ties inputs to source records, and flags missing support before review.
Observable behaviors
- Collects required records by the stated cutoff.
- Completes defined calculations and cross-checks totals to source data.
- Records missing information and routes it to the accountable owner.
Examples
- Prepares a filing schedule from the ledger and identifies an account without the required classification.
- Updates a payment calendar and flags that reviewer approval is still outstanding before the due date.
IC2
Independent obligation ownership
Independently owns recurring obligations for a defined area, investigates differences, documents applied positions, and coordinates review, submission, payment, and retention.
Observable behaviors
- Maintains a complete obligation calendar with owners and dependencies.
- Reconciles filed amounts to accounting records and explains differences.
- Documents questions that require specialist interpretation before submission.
Examples
- Finds that a source-system change altered a filing input and reconciles the corrected amount before review.
- Documents two possible treatments for a nonstandard item and sends the facts for specialist decision.
IC3
Compliance operating design
Coordinates material tax compliance across multiple entities or obligation types, defines review and escalation practices, and implements process changes when requirements or operations change.
Observable behaviors
- Maps obligations, data sources, preparers, reviewers, and submission evidence.
- Prioritizes unresolved items by deadline and potential reporting effect.
- Translates an approved interpretation into repeatable procedures and checks.
Examples
- Standardizes entity calendars and evidence folders while preserving different local review steps.
- Coordinates a process update after a business change introduces a new filing data requirement.