Rules of operation
Based on cooperation, transparency, technical accuracy, objectivity, proportionality and responsiveness
I. Nature and composition of the Forum
I.1. Nature
The objective of the forum of Associations and Colleges of tax professionals is to improve the relationship between the State Tax Administration Agency (hereinafter, Tax Agency) and taxpayers by promoting a cooperative relationship between the Tax Agency and tax professionals based on transparency and mutual trust.
I.2. Structure
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The Forum will be chaired by the head of the General Directorate of the State Tax Administration Agency.
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Members of the Forum will be:
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On behalf of the Tax Agency:
The heads of the Departments of Tax Management, Financial and Tax Inspection, Collection, Customs and Special Taxes and Tax IT, the head of the Planning and Institutional Relations Service, the Legal Service and the Special Delegation of Catalonia of the State Tax Administration Agency.
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On the part of the Professional Associations and Colleges:
One or two members of each of the following Associations and Colleges:
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Spanish Association of Tax Advisors (AEDAF).
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The Association of the Cabinet of Administrative Managers and Tax Advisors (GESAF).
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General Council of Spanish Lawyers
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Registry of Tax Advisory Economists (body belonging to the General Council of Associations of Economists of Spain).
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Professional Association of Accounting and Tax Experts of Spain.
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Spanish Federation of Professional Associations of Tax Technicians and Tax Advisors.
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General Registry of Tax Advisors (body belonging to the Higher Council of Official Colleges of Commercial and Business Graduates).
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General Council of Official Colleges of Administrative Managers.
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General Council of the Colleges of Customs Agents and Commissioners.
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General Council of Official Colleges of Social Graduates of Spain.
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In case of vacancy, absence or illness, the members of the Forum will be replaced as follows:
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In the case of the Tax Agency, the Director General will be replaced by the Director of the Tax Management Department and in the case of the other members the substitute must have, at least, the category of Deputy Director General or assimilated and belong to the same body that the owner.
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In the case of Professional Associations and Colleges, the substitute must also be a member of the same association or Professional College designated to represent them before the Forum.
The designation of the substitute must be communicated sufficiently in advance to be taken into account in the corresponding calls.
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The Special Delegates who coordinate any of the working groups that are established within the scope of their respective Special Delegations will also attend the forum meetings.
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The General Subdirectorate of External Communication of the Planning and Institutional Relations Service will perform the functions of Technical Secretariat of the Forum. If this is agreed upon in the Plenary Session of the Forum, the representatives of Associations and Professional Colleges participating in the Forum may collaborate on a rotating basis for annual periods in the Technical Secretariat.
II. Functions
II.1. Forum Features
At the proposal of any of its members, the Forum may discuss any issue related to tax matters of common interest and the relationship between the Tax Agency and tax professionals in the development of their work of representation, advice and intermediation, with the following goals:
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Deepen mutual knowledge between the Tax Agency and the professionals represented in the forum, within a framework of cooperation, transparency, technical rigor, objectivity, proportionality and receptivity.
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Increase the legal security of taxpayers, analyzing the regulatory modifications in progress at all times, and disseminating regulatory developments and the action criteria of the Tax Agency in their application.
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Improve the application of the tax system, reducing indirect tax burdens, promoting the use of electronic administration in the relationships of tax professionals and taxpayers with the Tax Agency, publicizing and even anticipating the new facilities offered by the Tax Agency for compliance with tax obligations, etc.
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In addition, there will be permanent information on the issues discussed in the Large Business Forum, so that interaction is generated between both forums, avoiding duplication of the Working Groups.
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Improve the prevention and fight against fraud, collaborating in the detection and search for solutions regarding those fraudulent tax practices that may develop in different economic sectors to prevent its extension and in promoting social rejection of tax fraud.
Specific assumptions or files or issues related to the regulation of the profession will not be discussed in the forum.
The agreements will take the form of reports or recommendations in relation to the matters discussed in the Forum, so they will have no binding legal effects. The Forum will establish the channels of public communication of the agreements adopted therein.
II.2. Functions of the President
It is up to the President:
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Direct, promote and coordinate the actions of the Forum, convening and presiding over the sessions.
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Set the agenda of the sessions, taking into account the proposals and requests made by its members, in the terms provided in these operating rules.
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Entrust the Technical Secretariat with carrying out studies, reports or work related to the matters discussed or to be discussed in the Forum.
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How many other functions are attributed to it in these operating rules.
II.3. Functions of the Technical Secretariat
The following functions correspond to the Technical Secretariat:
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Promote and support the work of the Forum, propose topics to be discussed and prepare documentation related to them.
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Coordinate the studies, reports or works determined by the Forum or its President and comparative studies on the Forum's own subjects.
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Extend the minutes of the Forum sessions and working groups.
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Arrange for the dissemination and publicity of the agreements adopted by the Forum.
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How many other functions are attributed to it in these Operating Rules.
II.4. Roles of Forum members
It is up to the members of the Forum:
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Participate in the sessions of the Plenary Session of the Forum and the working groups of which they are part, proposing to the President the inclusion of topics on the agenda with sufficient advance notice.
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Present proposals for discussion by the Plenary of the Forum or for study in the working groups or by the Technical Secretariat, planning their actions.
III. Forum Operation
The Forum may function in plenary session or through one or more working groups.
III.1. Full
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The Plenary will be made up of all its members, under the direction of the President and assisted by the Technical Secretary.
Exceptionally, at the request of any of the members of the Forum and after being summoned by the President, other people whose presence is considered appropriate in accordance with the matters to be discussed may attend the Plenary meetings.
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The Plenary Session will hold an ordinary session at least once a semester, with the call being made by the President, through the Technical Secretariat, at least ten days in advance.
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The extraordinary sessions of the Plenary Session will be called by the President, through the Technical Secretariat, with a minimum notice of seventy-two hours, in any of the following cases:
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Own initiative.
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When requested by representatives of at least four of the participating Professional Associations or Colleges, they must, in any case, propose the inclusion of topics on the agenda.
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The call, which will contain the agenda of the session, will be accompanied by specific documentation on the topics to be discussed. The President may extend the agenda or send additional documentation up to forty-eight hours before the session is held.
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For the valid constitution of the Plenary Session, it will be necessary, in addition to the presence of the President and the representative of the Technical Secretariat, or of those who, where appropriate, replace them, that of at least half of the representatives of the Tax Agency and half of the representatives of the participating Professional Associations and Colleges.
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In ordinary sessions, any topic not included in the agenda may be the subject of deliberation, provided that, at the proposal of the President, it is agreed upon by the members present at the beginning of the session.
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Agreements will always be adopted by consensus among those attending Plenary meetings.
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For each session, a minute will be drawn up by the Technical Secretariat, which will be sent to each member of the Forum, along with the call for the following session, for approval.
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The minutes will necessarily specify the attendees, the agenda of the session, the circumstances of the place and time in which it was held, the main points of the deliberations, as well as the content of the agreements reached.
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After approval, the minutes will be signed by the representative of the Technical Secretariat with the approval of the President.
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The sessions of the Forum may be held in any place decided by its President, with the agreement of the representatives of the participating Professional Associations and Colleges.
III.2. Task forces
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The Plenary Session of the Forum may agree to the creation of working groups and their suppression, and will determine their tasks, powers and operating regime.
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The representatives in the working groups will be designated, in the case of the Tax Agency by its General Director among its officials, and in the case of Professional Associations and Colleges, by all of their representatives in the Forum. between their respective members.
Exceptionally, at the request of any of the members of the working groups and after being summoned by the Technical Secretary of the Forum, other people whose presence is considered appropriate in accordance with the issues to be discussed may attend the Group meetings.
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The agreement creating the working groups will establish the period in which they must fulfill the task entrusted to them.
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The working groups will be attended by the representative of the Technical Secretariat of the Forum or the official of the State Tax Administration Agency to which it delegates, who will perform the functions of Secretariat in the manner provided for in these operating rules.
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The Plenary may agree to the constitution of working groups within the scope of a Special Delegation. The constitution of these working groups, as well as their composition and operation, will be approved by the Forum at the proposal of the Special Delegate of the Tax Agency who will chair them.
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The result of the Groups' work will be delivered to the President of the Forum for inclusion in the agenda of the next Plenary session.
IV. Modification of the Forum's Operating Rules
Any proposal to modify these operating rules must be presented to the Technical Secretariat for submission to the Plenary Session. Once a reform proposal has been presented and informed by the Technical Secretariat, the Plenary Session will submit it for debate and approval, where appropriate, by consensus.