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Rules of operation

Based on the principles of transparency and mutual trust
(new wording following the amendments approved at the third plenary session of the Forum)

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II. Functions

II.1. Forum Functions

At the proposal of any of its members, the Forum may discuss any issue relating to tax matters of common interest and the relationship between the Tax Agency and small and medium-sized enterprises, with the following objectives:

  • To deepen mutual understanding between the Tax Agency and the small and medium-sized enterprises represented at the forum, within a framework of cooperation, transparency, technical rigor, objectivity, proportionality and receptivity.
  • To increase the legal certainty of small and medium-sized enterprises by analysing the regulatory changes in progress at any given time and disseminating new regulations and the criteria for the Tax Agency's action in their application.
  • Improving the application of the tax system, reducing indirect tax burdens, promoting the use of electronic administration in the relations of small and medium-sized companies with the Tax Agency, publicizing and even anticipating the new facilities offered by the Tax Agency for compliance with tax obligations, etc.
  • Promote the development of digitalisation projects that facilitate the relationship between the Tax Agency and small and medium-sized enterprises.
  • Improve the prevention and fight against fraud, collaborating in the detection and search for solutions regarding fraudulent tax practices that may be developed in the different economic sectors in order to prevent their spread and in the promotion of social rejection of tax fraud.
  • Develop a Code of Good Practice for Small and Medium-sized Enterprises.

Specific cases or files will not be discussed in the forum.

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. Functions of the Presidency

The Presidency 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. Coordinate the studies, reports or works determined by the Forum or the Presidency and the comparative studies on the Forum's own matters.

  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 Presidency 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.