Code of ethics for the Tax Agency. Informative note
By Resolution of the Presidency of the State Tax Administration Agency, on December 22, 2022, the ethical code for the Tax Agency was approved.
This code, together with the Ethics Advisory Commission created by Resolution of the President of the Tax Agency of June 17, 2021, arise in compliance with the will expressed by the Tax Agency in its 2020-2023 Strategic Plan to assume an explicit commitment to the values and principles that are part of the ethical code that appears in the Basic Statute of Public Employees.
In this way, the Ethics Advisory Commission has a code to carry out its work that not only incorporates the ethical principles and standards of conduct included in the Statute, but also has the potential to adapt to the specificity of the Tax Agency.
The ethical principles of the Statute are integrated into this code in five categories that reflect the commitments of modern tax administrations, and which are deployed in rules of conduct that adapt to the characteristics of the Tax Agency. The principles that support these rules are observance of the Constitution and the Laws, integrity, good management and responsibility, the centrality of the citizen, and institutional and people loyalty.
To prepare this code, the ethical codes in force in the most advanced tax administrations have been taken into consideration, as well as the recommendations of the OECD Council on Public Integrity.
In order to ensure the proper interpretation of the code, the Ethics Advisory Committee will issue opinions and make the appropriate recommendations, with the Internal Audit Service responsible for monitoring compliance and evaluation, with powers, where appropriate, to propose its review and update.