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Rules of operation

Based on dialogue and sharing of general problems that may arise in the application of the state tax and customs system

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II. Functions

II.1. Forum Functions

Any issue relating to tax and customs matters of common interest to its members may be discussed within the Forum, at the proposal of any of them.

Among others, the following:

  1. Improving the relationship between the State Tax Administration and public companies and other entities of the State's institutional sector, and establishing channels of fluid and permanent communication, in particular:

    • Dissemination of the structure of the bodies enforcing taxes and the practice of such application.

    • Suggestions for improvement in tax management.

    • Improving current communication channels and establishing new ones.

    • Dissemination of specific interpretative criteria of general interest carried out by the competent bodies (administrative and judicial).

    • Promotion of specific training from the Tax Agency on tax developments in newly created taxes. Holding of dissemination sessions on tax developments relating to tax return forms.

  2. Simplification and facilitation of compliance with tax obligations, through the analysis of:

    • Possible improvements to be introduced in the procedures for applying taxes.

    • Tax control actions: duration, costs of care, etc.

    • Criteria and frequency of submission of tax information to the Tax Administration.

    • Establishment of information channels that generate greater security in business operations, minimising litigation costs and the risk of sanctions.

    • Taxation of certain operations of general interest.

  3. Studies of regulatory changes and adaptation to them:

    • Advance knowledge of regulatory projects of general interest.

    • Proposals for regulatory modifications of general interest.

  4. Evaluation of the internal performance of organizations in relation to the application of the tax and customs system:

    • Dissemination of the importance of fiscal management in public and private management training programs.

    • Responsibility of the Boards of Directors and other administrative bodies in tax matters as a manifestation of Corporate Social Responsibility.

    • Creation of a Code of Good Tax Practices for the Corporate/Institutional Public Sector.

    • Possible improvements to be introduced in internal control procedures aimed at detecting and managing fiscal contingencies and risks.

  5. Specific issues related to the application of taxes and the customs system in the Institutional Administration of the State.

The agreements will take the form of reports or recommendations relating to the matters discussed at the Forum and will therefore have no binding legal effect.

The Forum shall establish the channels for public communication of the agreements adopted within it.

II.2. Functions of the Presidency

The person holding the Presidency of the Forum shall:

  1. Direct, promote and coordinate the activities of the Forum.

  2. Convene and preside over plenary sessions.

  3. To set the agenda for the sessions, taking into account the proposals and requests made by the members of the Forum in accordance with the terms set out in its operating rules.

  4. To entrust the Technical Secretariat with carrying out studies, reports or work related to the matters discussed, or to be discussed, at the Forum.

  5. Any other functions assigned to it in the Forum's operating rules.

 II.3. Functions of the Technical Secretariat

The Technical Secretariat is responsible for:

  1. Promote and support the work of the Forum.

  2. Propose topics to be discussed and prepare the documentation relating to them.

  3. Conduct studies, reports or work entrusted to it by the Presidency of the Forum and coordinate the preparation of comparative studies at the international level on matters pertaining to the Forum.

  4. Draft the minutes of the Forum sessions and its working groups.

  5. Arrange for the dissemination and publicity of the agreements adopted by the Forum.

  6. Any other functions attributed to it in these rules of operation of the Forum.

 II.4. Functions of Forum Members

It is the responsibility of the Forum members to:

  1. Participate in the plenary sessions of the Forum and of the working groups of which they are a part, proposing to the Presidency the inclusion of topics in the Agenda with sufficient notice.

  2. Submit proposals for discussion by the full Forum or for study by working groups or the Technical Secretariat.