Training and dissemination on ethics and human rights – Since 2011, the government has systematically and annually held Seminars on Ethics and Tax Administration, which have been national in scope since 2013. These seminars include the participation of academic speakers of both national and international renown, as well as thematic focuses that are of great theoretical and practical interest.
Likewise, training and dissemination programs are implemented on ethics and human rights, including subjects such as: raising awareness on ethical values and the importance of the values of "honesty," "commitment," "integrity," and "probity."
The Office of the Internal Auditor of the General Tax Directorate (DGI) is in charge of conducting monitoring and oversight of sworn declarations of assets and income submitted by public authorities and officials from this Institution to the Public Transparency and Ethics Board (JUTEP). This good practice has been implemented on an ongoing basis since 2005, and human resources have been allocated to attain the objective of 100% review on time and in the proper form. The work is done by three officials designated by the General Office on Income, reporting to the JUTEP.
The design and implementation of an anti-bribery management system is one component of an overall compliance policy and helps the organization mitigate the risks and costs associated with bribery. They also help foster trust in the system and its security.
It was decided that the framework to be implemented to establish the anti-bribery management system would follow the ISO 37001 standard. So far, the good practice is in the design stage. The fundamental objective is to implement this international standard in order to anticipate and/or address, as well as possible, issues arising from bribery.
In 2003, with the promulgation of Law 17,706, a process was begun to reform the General Tax Directorate, with the objective of securing a more efficient tax administration. The implementation of a regimen of incompatibility and exclusive assignment of the Directorate’s officials was a fundamental pillar of that reform.
The regime establishes that: a) Officials with the General Tax Directorate cannot be subordinate to, advisers to, agents of, or otherwise associated with physical or legal persons—either public or private—that are subject to the oversight of the General Tax Directorate; and b) this exclusivity means these officials must dedicate themselves fully to the functions of their position to the exclusion of any other compensated activity, either public or private.
In 2003, with the promulgation of Law 17,706, a process was begun to reform the General Tax Directorate, with the objective of securing a more efficient tax administration. Law 17,706 was regulated by Decree 166/005 of May 30, 2005. Article 3 of that decree orders the establishment of the Office of the Internal Auditor of the General Tax Directorate.
According to Decree 265/016 of August 29, 2016, the Office of the Internal Auditor comprises two sections: The Ethics Section and the Operations Section. From 2005 to date, the Office of the Internal Auditor has been ramping up its activities and diversifying its work based on the tasks assigned it. The beneficial result has been a specialized unit seen by officials as responsible for overseeing the regimen.
Exclusivity and Incompatibility Regime Oversight – So far, both generalized and large-scale controls and specific ones have been implemented. These controls cover the database of all DGI officials. The large-scale controls include actions related to “links between officials and entities subject to DGI oversight,” “links to officials related to the Panama Papers,” and “controls on sworn statements related to the Exclusivity and Incompatibility Regime.” In addition to these generalized controls, other controls take the form of a variety of disciplinary proceedings carried out by the Ethics Section (disciplinary hearings, administrative investigations, internal investigations).