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Operating rules and addendum

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

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Addendum to the rules of operation of the Large Business Forum

(New wording following agreement of the plenary session of the Large Business Forum on July 3, 2024)

In accordance with the provisions of section IV of the Forum's Rules of Operation, an addendum is approved regarding the establishment of rules for the admission of new participants and for the renewal of existing ones.

Justification

The main objective of the creation of the Large Business Forum is none other than to promote greater collaboration between companies and the State Tax Administration.

The most important functions attributed to the Forum are the establishment of fluid channels of communication and the constant analysis, study and evaluation that contribute to the simplification and promotion of compliance with tax obligations.

In order to be able to successfully undertake the effective development of these faculties, the forum requires a flexible structure that allows both the incorporation of new members and the periodic evaluation of existing members with the aim of renewing the membership status of companies that have effectively contributed to the purpose of the Forum.

In any case, when admitting new incorporations, objective criteria such as turnover, tax debt paid, information provided to the tax authorities, number of employees, sector of activity and its geographical distribution will be taken into account.

Participation of companies in the Large Business Forum

I. Procedure for admitting new members

  1. Formal adherence by the applicant company to the Code of Good Tax Practices (CBPT), if it has not previously done so.

  2. Application for entry into the Forum and participation in a working group, whether already established or newly created. If you are already participating or have participated in working groups, this will be indicated in the application for entry.

  3. Admission of the application for participation in a particular working group by the Forum Secretariat based on the degree of development of the work and the existing number of participants.

  4. Communication by the Forum Secretariat of the express designation as a member.

II. Periodic renewal procedure

  1. The degree of involvement of participating companies in meeting the Forum's objectives will be assessed periodically, taking into account elements such as their adherence to the CBPT, participation in any of the working groups established and their involvement.

  2. To ensure the proper functioning of the Forum and the fulfilment of its objectives, when the activity carried out by the company is minimal or testimonial, the entity will be informed of this situation so that its continuity as a member can be assessed.

  3. If any of the entities included in the Large Business Forum is excluded from the list of entities adhering to the Code of Good Tax Practices, it will also be excluded from the Large Business Forum.

III. Formalization of resignations

Without prejudice to the foregoing, any of the Forum members adhering to the CBPT and participating in any of the working groups may, at any time, request their withdrawal or resignation from the Forum Secretariat so that it may be made public.