Operating rules and addendum
Based on the sharing of general problems that may arise in the application of the tax system.
Rules of operation of the Large Business Forum
(modified in the 3rd session - July 20, 2010)
I. Nature and composition of the Forum
I.1. Nature
The purpose of the Large Business Forum (hereinafter, Forum) is to promote greater collaboration between companies and the State Tax Administration, based on the principles of transparency and mutual trust, through knowledge and sharing of general problems. that may arise in the application of the tax system.
I.2. Structure
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The Forum will be chaired by the head of the Presidency of the State Tax Administration Agency.
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Members of the Forum will be:
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By the State Tax Administration:
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The head of the Directorate of the State Tax Administration Agency, who will hold the status of Vice President.
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The heads of the Departments of Tax Management, Financial and Tax Inspection, Collection and Customs and Special Taxes and the head of the Central Delegation of Large Taxpayers, of the State Tax Administration Agency.
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On the part of companies:
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One member of the Board of Directors of each of the companies participating in the Forum or a member of the company expressly designated by the Board for representation before the Forum.
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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 State Tax Administration, the President will be replaced by the Vice President and in the case of the other members the substitute must have, at least, the category of Deputy Director General or similar and belong to the same body as the head.
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In the case of companies, the substitute must also be a member of the company designated by the Board of Directors 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 Forum will have a Technical Secretariat, carried out by an official designated by the General Director of the State Tax Administration Agency. Likewise, the representatives of the companies participating in the Forum who wish to do so will collaborate on a rotating basis for annual periods in the Technical Secretariat.
II. Functions
II.1. Forum Features
In the Forum any question related to tax matters of common interest of the participants in it may be discussed, at the proposal of any of them.
Among others, the following matters may be the subject of knowledge and discussion in the Forum:
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Improvement of the relationship between the State Tax Administration and companies and establishment of fluid communication channels. In particular:
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Dissemination of the structure of the tax application bodies and the practice of said application.
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Suggestions for improvement in tax management.
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Improvement of current communication channels between the Tax Administration and companies and establishment of new ones.
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Dissemination of specific interpretative criteria of general interest carried out by the competent bodies (administrative, economic-administrative and judicial).
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Simplification and favoring compliance with tax obligations, through the analysis of:
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The possible improvements to be introduced in the tax application procedures.
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Tax control actions: duration, care costs, etc.
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Formal obligations in relation to the taxation of tax groups (Companies and VAT), related operations, etc.
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The criteria and frequency of submission of tax information to the Administration.
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The implementation and modification of computer programs to provide information and help with the completion of declarations. Advance information about them.
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The promotion of electronic invoicing.
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The establishment of information channels that generate greater security in business actions, minimizing the costs of litigation and the risk of sanctions.
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The taxation of certain operations of general interest.
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Study of regulatory changes and adaptation to them:
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Advance knowledge of regulatory projects of general interest.
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Proposals for regulatory modification of general interest.
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Evaluation of the internal performance of companies in relation to the application of the tax system:
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Dissemination of the importance of fiscal management in companies' management training programs.
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Responsibility of the Boards of Directors in tax matters as a manifestation of Corporate Social Responsibility.
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Creation of a Code of good tax practices.
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Possible improvements to be introduced in internal control procedures for the detection and management of tax contingencies in companies.
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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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Carry out the studies, reports or works entrusted to it by the Forum or its President and prepare comparative studies at an international level 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 Session of the Forum or for study in the Working Groups or by the Technical Secretariat, planning their actions.
III. Operation of the Large Business Forum
The Forum may function in plenary session or through one or more working groups.
III.1. Full
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The Plenary Session 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, with a minimum notice of fifteen days.
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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 five of the participating companies, 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 Technical Secretary, or of those who, where appropriate, replace them, that of at least half of the representatives of the State Tax Administration and half of the representatives of the participating companies.
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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 Technical Secretary 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 companies.
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 State Tax Administration by the President or the General Director of the State Tax Administration Agency among its officials, and in the case of companies by the group. of their representatives in the Forum among their employees.
Exceptionally, at the request of any of the members of the Working Groups and upon prior convocation by the Technical Secretary of the Forum, other people whose presence is considered appropriate in accordance with the matters to be discussed may attend the meetings of the Groups.
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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 Technical Secretary of the Forum or the official of the State Tax Administration Agency to which he delegates, who will perform the functions of Secretariat in the manner provided for in these Operating Rules. The representative of the companies referred to in section I.2.4 of these Operating Rules will also attend.
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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.