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Code of Best Practices of Tax Professionals

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Addendum to the Code of Good Practices for Tax Professionals

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On July 2, 2019, the Code of Good Practices for Tax Professionals was approved by the Forum of Associations and Colleges of Tax Professionals.

This Code includes commitments for both tax intermediaries and the Tax Agency, and for the application of some of them the participation of the Associations and Colleges of Tax Professionals is necessary only as communication channels between associates, members and the Tax Agency.

Specifically, these commitments would be:

  • The establishment of a communication channel with the Tax Agency through which questions can be raised.

  • The individualization and personalization of the attention given to tax intermediaries adhering to the Code of Good Practices for Tax Professionals, improving the functionalities of the appointment.

  • Participation in courses or workshops on topics of interest to tax intermediaries.

  • Analysis of requests for unification of criteria raised by tax intermediaries.

By means of this Addendum, the Associations and Colleges of Tax Professionals that voluntarily subscribe to it undertake to act as communication channels so that the aforementioned commitments can be fully implemented for their associates and members.