What is the Forum?
Collaboration framework between the Tax Agency and small and medium-sized companies, based on dialogue, transparency and mutual trust
The Strategic Plan of the Tax Agency 2020 - 2023 includes among its priority lines of action the promotion of the cooperative relationship, considering it an effective tool to achieve the expansion of the tax bases declared by taxpayers, which results in the improvement of the level of voluntary compliance and consequently reduces the level of fraud existing in our country.
Likewise, the Recovery, Transformation and Resilience Plan, approved by the Council of Ministers in its session on April 27, 2021, includes in Component 27 a series of measures and actions for the prevention and fight against tax fraud, among them which includes the promotion of the cooperative relationship.
This progress is made in the development of a cooperative model of relationship between the Tax Agency and taxpayers, which already resulted in the creation of a Large Business Forum in 2009 and another specific one for associations and colleges of tax professionals in 2011. .
Based on this framework, the Small and Medium Enterprises Forum has been established as a space for meeting and dialogue between the Tax Agency and the entities representing this group whose objective is to promote the cooperative relationship model, based on transparency and trust. mutual, which is demonstrating that it is an effective instrument for achieving voluntary compliance with tax obligations by citizens, the ultimate goal of the Tax Administration.
Thus, at the proposal of any member of the Forum, issues related to tax matters of common interest and the relationship between the Tax Agency and small and medium-sized companies may be discussed, with the following objectives:
- Deepening mutual knowledge between the parties, within a framework of cooperation, transparency, technical rigor, objectivity, proportionality and receptivity.
- Increase in legal security for small and medium-sized companies, analyzing the regulatory changes in progress at all times, and disseminating regulatory developments and the Tax Agency's action criteria 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 Administration for compliance of tax obligations, etc.
- Promotion of the development of digitalization projects that facilitate the relationship between the Tax Agency and small and medium-sized companies.
- Improvement of 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.
- Preparation of a Code of Good Practices for Small and Medium Enterprises.