Nowadays it is necessary to establish a relationship between taxpayers and the Administration, based on transparency, mutual trust and preventive actions of assistance and collaboration, where our firm is a pioneer in our country, through the introduction of Manuals of good practice, based on international experience).
The Companies Act considers fiscal risk as one more component of the risk management system of companies. On the other hand, the Criminal code allows those companies to be exonerated from responsibility, provided that they have a compliance manual and that their monitoring is effective.
For all these reasons it is essential to have a manual of prevention and good practices which is certifiable, in order not to incur administrative and criminal offenses. In regard to this, one of our experts was a member of the Technical Subcommittee CTN 307 SC1, “Compliance management systems and anti-corruption management systems” (which gave rise to the UNE 19601 standard) and, at present, three of them are members of CTN 307 SC2 “Tax compliance” (which gave rise to the UNE 19602 standard).
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responsabilidad social de la administración tributaria. Responsabilidad social de las organizaciones.