Skip to main content

Operating rules and addendum

Based on the sharing of general problems that may arise in the application of the tax system.

Skip information index

Rules of operation of the Large Business Forum

(modified at the 3rd session - 20 July 2010)

I. Nature and composition of the Forum

I.1. Nature

The purpose of the Large Business Forum (hereinafter, the Forum) is to promote greater collaboration between businesses 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

  1. The Forum will be chaired by the President of the State Tax Administration Agency.

  2. The following shall be members of the Forum:

    1. On behalf of the State Tax Administration:

      • The head of the Directorate of the State Tax Administration Agency, who will hold the status of Vice President.

      • The heads of the Tax Management, Financial and Tax Inspection, Collection and Customs and Excise Departments and the head of the Central Delegation of Large Taxpayers of the State Tax Administration Agency.

    2. On the part of companies:

      • A 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 to represent it before the Forum.

  3. In the event of a vacancy, absence or illness, members of the Forum will be replaced as follows:

    1. 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 incumbent.

    2. In the case of companies, the alternate must also be a member of the company designated by the Board of Directors to represent it before the Forum.

    The appointment of the substitute must be communicated with sufficient notice to be taken into account in the corresponding calls.

  4. The Forum will have a Technical Secretariat, held by an official appointed by the Director General of the State Tax Administration Agency. Likewise, representatives of participating companies 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 Functions

The Forum may discuss any issue relating to tax matters of common interest to the participants, at the proposal of any of them.

Among others, the following matters may be the subject of knowledge and discussion in the Forum:

  1. Improving the relationship between the State Tax Administration and companies and establishing fluid communication channels. In particular:

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

    • Suggestions for improvement in tax management.

    • Improvement of current communication channels between the tax authorities and companies and establishment of new ones.

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

  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.

    • Formal obligations in relation to the taxation of tax groups (corporations and VAT), related-party transactions, etc.

    • The criteria and frequency of submission of tax information to the Administration.

    • The implementation and modification of computer programs to provide information and assist in completing tax returns. Advance information on them.

    • Promoting electronic invoicing.

    • The 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. Study 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 companies in relation to the application of the tax system:

    • Dissemination of the importance of tax management in management training programs for companies.

    • Tax responsibility of the Boards of Directors as a manifestation of Corporate Social Responsibility.

    • Creation of a Code of Good Tax Practices.

    • Possible improvements to be introduced in internal control procedures for the detection and management of tax contingencies in companies.

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 therein.

II.2. Duties of the President

The President is responsible for:

  1. Direct, promote and coordinate the activities of the Forum, convening and presiding over sessions.

  2. To set the agenda for the sessions, taking into account the proposals and requests made by its members in accordance with the terms set out in these Rules of Operation.

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

  4. Any other functions attributed to it in these Operating Rules. 

II.3. Functions of the Technical Secretariat

The Technical Secretariat is responsible for the following functions:

  1. Promote and support the work of the Forum, propose topics to be discussed and prepare the documentation relating to them.

  2. Conduct studies, reports or work entrusted to it by the Forum or its President and prepare international comparative studies on matters specific to the Forum.

  3. Extend the minutes of the Forum sessions and the working groups.

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

  5. Any other functions attributed to it in these Operating Rules.

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 the working groups of which they are a member, proposing to the President the inclusion of topics in the agenda with sufficient notice.

  2. Submit proposals for discussion by the Plenary of the Forum or for study by the Working Groups or by the Technical Secretariat, planning their actions.

III. Operation of the Large Business Forum

The Forum may operate in plenary session or through one or more working groups.

III.1. Full

  1. The Plenary Session will be composed 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 upon prior notice from the President, other persons whose presence is considered appropriate in accordance with the matters to be discussed may attend the meetings of the Plenary.

  2. The Plenary Session shall hold an ordinary session at least once a semester, with the President, through the Technical Secretariat, convening the session at least fifteen days in advance.

  3. Extraordinary sessions of the Plenary shall be convened by the President, through the Technical Secretariat, with a minimum notice of seventy-two hours, in any of the following cases:

    1. Own initiative.

    2. When requested by representatives of at least five of the participating companies, who must, in any case, propose the inclusion of topics on the agenda.

  4. The notice, which will contain the agenda for 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.

  5. In addition to the presence of the President and the Technical Secretary, or those who replace them, where appropriate, the presence of at least half of the representatives of the State Tax Administration and half of the representatives of the participating companies will be necessary for the valid constitution of the Plenary Session.

  6. 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 so agreed by the members present at the beginning of the session.

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

  8. Minutes of each session will be drawn up by the Technical Secretariat and sent to each member of the Forum, together with the notice of the next session, for approval.

  9. The minutes must necessarily specify the attendees, the agenda of the session, the circumstances of place and time in which it was held, the main points of the deliberations, as well as the content of the agreements reached.

  10. After approval, the minutes will be signed by the Technical Secretary with the approval of the President.

  11. The Forum sessions may be held at any location decided by its President, with the consent of the representatives of the participating companies. 

III.2. Task forces

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

  2. Representatives to the Working Groups will be appointed, in the case of the State Tax Administration by the President or the General Director of the State Tax Administration Agency from among its officials, and in the case of companies by all of the representatives of these companies in the Forum from among their employees.

    Exceptionally, at the request of any of the members of the Working Groups and following a call from the Technical Secretary 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 period within which they must fulfil the task entrusted to them.

  4. The Technical Secretary of the Forum or the official of the State Tax Administration Agency to whom the former delegates, who will perform the functions of the Secretariat in the manner provided for in these Operating Rules, will attend the Working Groups. The representative of the companies referred to in section I.2.4 of these Operating Rules will also attend.

  5. The results of the work of the Groups will be submitted to the President of the Forum for inclusion in the agenda of the next plenary session.

IV. Modification of the Forum's Rules of Operation

Any proposal to modify these Operating Rules must be submitted to the Technical Secretariat for submission to the Plenary Session. Once a proposal for reform has been submitted and reported by the Technical Secretariat, the Plenary Session will submit it for debate and approval, if appropriate, by consensus.