What is the Forum?
Framework for relations between the Tax Agency and tax intermediaries as representatives of taxpayers and collaborators of the Tax Administration in the prevention of tax fraud
Fiscal intermediaries, in their capacity as representatives of taxpayers in relations with the Tax Administration, are qualified collaborators of the Tax Agency in the management of taxes, since they facilitate taxpayers' knowledge and understanding of their tax obligations and They help them fulfill them.
For this reason, in addition to maintaining the role of social collaboration in the telematic presentation of declarations and other tax documents, the Tax Agency has considered it convenient to establish a framework for the relationship of the Tax Agency with fiscal intermediaries as representatives of the taxpayer and collaborators of the Tax Administration in the prevention of tax fraud, which encourages greater involvement in the fight against fraud. This function, which is undoubtedly the responsibility of the Agency, must have the support of society and, in particular, that of those who, by reason of the exercise of their intermediation function, are directly related to this task.
To this end, the Tax Fraud Prevention Plan approved in 2005 and updated in 2008, included the impetus of a dialogue forum, in which the criteria of the Tax Agency in the application of taxes are disseminated, the modifications are analyzed regulations in progress at all times and promote the role of tax professionals as social collaborators in the application of taxes and the social commitment of these professionals to contribute to the rejection by taxpayers of fraudulent behavior.
Within this framework, the Forum of Associations and Colleges of Tax Professionals was put into operation as a body of cooperative relations based on transparency and mutual trust, so that it ultimately benefits the taxpayer, favoring and facilitating voluntary compliance with its obligations. Fiscal obligations.
The objectives of this Forum are:
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To deepen mutual knowledge between the Tax Agency and the professionals it represents in an environment of cooperation, transparency, technical rigour, objectivity, proportionality and receptiveness.
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To increase legislative safety in the relations of contributors and tax professionals with the Tax Agency
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To contribute to an improved implementation of the taxation system
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Contribute to the prevention of tax fraud.