Internal information channel Law 2/2023 (communication of infractions carried out by AEAT personnel)
General Details
Denomination
Internal information channel Law 2/2023 (communication of infractions carried out by AEAT personnel)
Procedure type
Suggestions, Complaints, Complaints and information to citizens
Subject
Taxes
Purpose
In accordance with the provisions of Law 2/2023, of February 20, regulating the protection of people who report regulatory infractions and the fight against corruption, the State Tax Administration Agency has implemented an internal Information System within from which an internal information channel is created. Through this Channel, any type of information related to conduct of the Tax Agency staff contrary to the legal system may be presented.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Administration
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015
Documentation
The communication presented must include the greatest number of known data necessary for the identification of the persons to whom the information refers, as well as the conduct contrary to the legal system attributed to them.
Detailed description of the facts and conduct carried out that may constitute some type of infraction and about which you want to report. The documentation available to prove these facts will be accompanied.
Where applicable, indication of the employment or professional relationship that links the informant with the Tax Agency so that the protection measures established by Law 2/2023 and any other facts that may be considered timely or relevant may apply.
Phases of the procedure/service
Start: presentation of the complaint by the complainant.
Procedure: The complaint is analyzed and qualified.
End: filing or initiation of actions according to the qualification granted
Forms
Resolution deadline
3 months
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic ID, Electronic certificate, No authentication required, PIN code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Ley 2/2023, de 20 de febrero,reguladora de la protección de las personas que informen sobre infracciones normativas y de lucha contra la corrupción (BOE 21-febrero-2023)