4.5.4. Ethical infrastructure and governance

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

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 work groups for the preparation of documents such as the Ethics Manual, presented at the CIAT Annual Assembly 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 of General Inspections of the Services. Furthermore, in 2022 he was part of a working group led by the General Directorate of Public Governance of the Secretary of State for Public Function to design the Integrity System of the General Administration of the State. Specifically, in the work subgroups dedicated to the design of an Ethics Commission and a guide for the management of institutional ethics mailboxes.