4.1.8.2 Single Tax Knowledge Base

The establishment of an integrated and global tax administration system, developed in the IT environment of the State Tax Administration Agency, which integrates the different Tax Administration bodies into the same system, enables and requires an integrated knowledge management system. , through the creation of a single tax knowledge base (BUC), for which both organizational and technical aspects must be taken into account.

The first instruction of the joint Instruction of the Secretary of State for the Treasury and the Undersecretary of the Treasury in relation to the promotion, monitoring and control of the implementation of a new computer management model in the Central Economic Administrative Court (TEAC) and the General Directorate of Taxes (DGT), on January 29, 2021, creates a Working Group to promote, monitor and control the actions necessary for the implementation of the new IT management model in the TEAC and the DGT.

The fourth instruction, when addressing the development of its functions by the Working Group, expressly states as one of them the “Design of a single tax knowledge base, for which both organizational and technical aspects must be taken into account. ”

The creation of a single tax knowledge base implies the management of knowledge that must contribute to the study and resolution of files.