Rules of operation

III. Operation of the Forum of Companies, Institutions and Public Entities

The Forum may operate in Plenary Session or through its Working Groups.

III.1. Full

1. The Plenary Session will be composed of all its members, under the direction of the Presidency and assisted by the Technical Secretariat.

Exceptionally, at the request of any of the members of the Forum and following a call from the Presidency, other persons whose presence is considered appropriate due to the matters to be discussed may attend the meetings of the Plenary.

2. The Plenary will hold an ordinary session at least once every six months. The call will be made by the Presidency, through the Technical Secretariat, at least fifteen calendar days in advance.

3. Extraordinary sessions of the Plenary may be held, which will be convened by the Presidency, through the Technical Secretariat, with a minimum notice of seventy-two hours, in any of the following cases:

1. On the initiative of the Presidency.

2. At the request of at least five representatives of the companies, institutions or public entities belonging to it, who must propose the inclusion of topics to be discussed in the Agenda.

4. The notice, which will contain the agenda for the session, will be accompanied by specific documentation on the matters to be discussed. The Presidency may modify the agenda or send any additional documentation it deems appropriate up to forty-eight hours before the session is held.

5. For the valid constitution of the Plenary, in addition to the presence of the President and the Technical Secretariat, it will be necessary that at least half of the representatives, holders or substitutes, of the Tax Administration and half of the representatives, holders or substitutes, of the companies, institutions or public entities adhered to.

6. In ordinary sessions, any topic not included in the Agenda may be the subject of deliberation, provided that, at the proposal of the Chair, it is so agreed by the members present at the beginning of the session.

7. Agreements will always be adopted by consensus of those attending the Plenary meetings.

8. At the end of each session, minutes will be drawn up by the Technical Secretariat and sent to the members of the Forum for their approval or for any observations they deem appropriate.

The minutes shall specify the attendees at the session, the agenda, 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.

Following approval at the next plenary session, the minutes will be signed by the Technical Secretariat with the approval of the Presidency and sent to the members of the Forum for their information.

9. The Forum's sessions may be held at any place decided by the Presidency, with the consent of the representatives of the other participating members.

III.2. Task forces

1. The Plenary Session of the Forum may agree to the creation of working groups and their elimination, and shall determine their duties, powers and operating regime.

2. The representatives of the working groups will be designated, in the case of the State Tax Administration by the Presidency or the General Directorate of the Tax Agency from among the public employees of the same, and in the case of the entities of the institutional administration, through an appointment made by its Board of Directors or highest administrative body, as well as by the persons delegated by those who hold the legal representation of the entity, from among the employees of the same.

Exceptionally, at the request of any of the members of the Working Groups and following a call from the Technical Secretariat of the Forum, other persons whose presence is considered appropriate in accordance with the matters to be discussed may attend the meetings of the Groups.

3. The agreement establishing the Working Groups shall establish the deadline within which the task entrusted to them must be fulfilled.

4. The Working Groups will be attended by the person in charge of the Technical Secretariat of the Forum or any other official of the Tax Agency to whom he or she delegates, who will perform the functions of the secretariat in the manner provided for in these operating rules.

5. The results of the work of the Groups will be submitted to the person holding the Presidency of the Forum for inclusion in the agenda of the next Plenary session.