Rules of operation
Based on the principles of transparency and mutual trust
(new wording after the modifications approved in the third plenary session of the Forum)
I. Nature and composition of the Forum
I.1. Nature
The objective of the Small and Medium-sized Business forum is to improve the relationship between the State Tax Administration Agency (hereinafter, the Tax Agency) and small and medium-sized businesses by promoting a cooperative relationship based on transparency and mutual trust.
I.2. Structure
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The Forum will be chaired by the head of the General Directorate of the Tax Agency.
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Members of the Forum will be:
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On behalf of the Tax Agency:
The heads of the Departments of Tax Management, Financial and Tax Inspection, Collection and Tax IT and the head of the Planning and Institutional Relations Service.
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On the part of Small and Medium Enterprises:
One or two members from each of the following Federations:
- Spanish Confederation of Business Organizations.
- Spanish Confederation of Small and Medium Enterprises.
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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 Tax Agency, the head of the General Directorate will be replaced by the head of the Tax Management Department 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 owner.
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In the case of Federations, the substitute must also be a member of the same Federation designated 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 General Subdirectorate of External Communication of the Planning and Institutional Relations Service will perform the functions of Secretary of the Forum. Likewise, the representatives of Federations participating in the Forum who wish to do so will collaborate on a rotating basis for annual periods in the Technical Secretariat.