4.5.4. Ethical infrastructure and governance

The Internal Audit Service is responsible for promoting and coordinating the line of improvement of the Ethical Infrastructure and Governance of the Tax Agency provided for in the Strategic Plan 2020-2023, in which the Human Resources Department and the Legal Service also participate. The Internal Audit Service is part of the Ethics Advisory Committee, created in 2021, and promotes and coordinates its work as it is responsible for its Secretariat.

In the development of this line of improvement and in accordance with the project prepared by the Ethics Advisory Commission, by Resolution of December 22, 2022, of the Presidency of the State Tax Administration Agency, the Code of Ethics for the Tax Agency has been approved.

In this area of action, it is important to highlight that the Tax Agency chairs the CIAT Ethics Committee, with the Internal Audit Service responsible for promoting and participating in working groups for the preparation of documents such as the Ethics Manual, presented at the CIAT Annual Assembly in 2021, or the group that has updated the Self-Assessment Guide for Tax Administrations on Ethical Infrastructure, which was presented at the CIAT conference held in Granada in October 2022.

The Internal Audit Service participates in the Coordinating Commission for General Inspections of Services. In addition, in 2022 he was part of a working group led by the General Directorate of Public Governance of the State Secretariat for Civil Service to design the Integrity System of the General State Administration. Specifically, in the working subgroups dedicated to the design of an Ethics Commission and a guide for the management of institutional ethics mailboxes.