What are the memoranda of understanding?

The Tax Fraud Prevention Plan approved in 2005 by the Tax Agency established, among its preventive measures, the promotion of social collaboration in fraud prevention.　

Memorandums of Understanding allow businesses and professionals or their representative associations to voluntarily agree to collaborate with the Tax Agency by providing relevant information for fraud prevention. It is therefore a formula for extending social collaboration in fraud prevention beyond the mere processing of complaints.　

They collect agreements from both parties. For example, the Tax Agency commits to set up a fluid communication channel in order to prevent fraudulent actions and to disseminate the agreements via the website. The Associations commit to provide the Tax Agency with all the information they have or can obtain that is of interest in preventing or combating fraud, as well as to organise activities aimed at Tax Agency staff in order to increase their knowledge of the economic sector in question.