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)
II. Functions
II.1. Forum Features
At the proposal of any of its members, the Forum may discuss any issue related to tax matters of common interest and the relationship between the Tax Agency and small and medium-sized companies, with the following objectives:
- Deepen mutual knowledge between the Tax Agency and the small and medium-sized companies represented in the forum, within a framework of cooperation, transparency, technical rigor, objectivity, proportionality and receptivity.
- Increase the legal certainty of small and medium-sized companies, analyzing the regulatory changes in progress at all times, and disseminating new regulations and the action criteria of the Tax Agency in their application.
- Improve the application of the tax system, reducing indirect tax burdens, promoting the use of electronic administration in the relationships of small and medium-sized companies with the Tax Agency, publicizing and even anticipating the new facilities offered by the Tax Agency for compliance of tax obligations, etc.
- Promote the development of digitalization projects that facilitate the relationship between the Tax Agency and small and medium-sized companies.
- Improve the prevention and fight against fraud, collaborating in the detection and search for solutions regarding those fraudulent tax practices that may develop in different economic sectors to prevent its extension and in promoting social rejection of tax fraud.
- Prepare a Code of Good Practices for Small and Medium Enterprises.
Specific cases or files will not be discussed in the forum.
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 Presidency
It corresponds to the Presidency:
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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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Coordinate the studies, reports or works determined by the Forum or the Presidency and comparative studies 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 Presidency 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.