Social collaboration and Codes of Best Tax Practices
Expedite the fulfilment of taxpayers' tax obligations by allowing online filing of tax returns and other tax-related documents (tax certificate requests, lodging of motions for reversal, deferral requests and payment of debts by instalments)
Applicant: Citizen - Company
AEAT (Tax Agency) offices.
Request for signature of collaboration agreement.
Start: the entities interested in signing a collaboration agreement will request it in writing to the Tax Agency.
Procedure: upon receiving the request, the Tax Agency will start the procedures required for signing the agreement.
Conclusion: signing the agreement and subsequent individualised adhesion of its members in certain cases.
These members may be:
· Public Administrations.
· Organisations with the status of collaborators in collection management institutions and organisations representative of social, labour, business or professional sectors and interests.
· Persons or organisations that engage in economic activities, in relation to the electronic filing of tax returns, communications and other tax documents corresponding to the income tax of their employees.
· Persons or organisations that engage in economic activities, when their geographic location or sales network can aid the achievement of the Tax Agency's objectives.
· Other persons or organisations established by the Treasury Minister.
Level 4: Electronic processing
Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 79 a 81. (BOE 5-septiembre-2007)