Social collaboration and Codes of Best Tax Practices

Denomination

Social collaboration and Codes of Best Tax Practices

Procedure type

Taxation

Subject

Taxes

Purpose

Encourage taxpayers to comply with their tax obligations by allowing third parties to file tax returns and other tax documents online (requests for tax certificates, filing appeals, requests for deferral and installment payments of debts)

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post mail.

Documentation

Request for signature of collaboration agreement.

Phases of the procedure/service

Start: Entities interested in signing a collaboration agreement must request it in writing from the Tax Agency.

Procedure: The Tax Agency, in view of the application received, will initiate the necessary procedures for signing the agreement.

Termination. signing of the agreement and subsequent individual adhesion of its members in certain cases. These members may be: · Public administrations. · Entities that have the status of collaborators in tax collection management Institutions and organizations representing social, labor, business or professional sectors and interests. · Persons or entities that carry out economic activities, in relation to the electronic submission of declarations, communications and other tax documents corresponding to the Personal Income Tax of their employees. · Persons or entities that carry out economic activities, when their geographic location or commercial network can help achieve the objectives of the tax administration. · Other persons or entities established by the Minister of Finance

Forms

Electronic processing

Resolution body

State Revenue Office

Identification system

Electronic certificate

Level of interactivity

Level 4: Electronic processing