The tax function of the State is one of the most demanding of the Public Administration - the demand of excellence and integrity. The nature of the relations that the State establishes with the citizens in this area requires a Tax and Customs Administration (AT) solidly anchored in the values of public service and the integrity of its agents.
The integrity of public service and workers often requires more than just compliance with the law. To the authority that emanates from the law, the services and workers of the Portuguese Tax Administration (AT) must add the behavior that radiates from the example of their own professional and public conduct.
It is in the light of individual ethical sensitivity that judgment is made on the conduct that, in concrete terms, best ensures the protection of the integrity of the worker and the service he represents. It is this individual judgment that is intended to surround references to values of public service and personal conduct, with the aim of reinforcing public confidence in the integrity of the service and the professional performance of the workers.
Thus, various ethical instruments have been created by the Portuguese AT, of which Highlights include the letter from the Tax Administration Services User, and the Code of AT workers' conduct, published in July 2015.
The Code of AT workers' conduct establishes what should be done and what should be avoided, not only consolidates the public image of AT and its workers, but is also an instrument capable of promoting cohesion and self-regulation.
The AT welcomes the following principles of conduct: Public Service, Legality, Hierarchy, Impartiality, Equality, Proportionality, Collaboration, Quality and Integrity.
These principles are completed with a set of professional values and ethical values of public conduct, which aim to promote cohesion and self-regulation of individual conduct, including the prevention of real or apparent conflicts of interest, professional and fiscal secrecy, protection of personal data and non-acceptance of gifts, hospitality and other benefits.
With the implementation of the user's charter AT has also made a commitment to each of the taxpayers: The Taxpayer first!
This commitment is established with a set of taxpayers’ rights:
• courtesy, respect, speed, correctness, clarity and privacy
• to be attended in the order of arrival
• Elderly, sick, disabled, pregnant and accompanied by children are prioritised
• priority to public attendance about other tasks
• information
• advised about the simplest and quickest procedures for the compliance with their obligations
• the right to know the identity of the Employees to perform the service.
• have the right to complain of the service, either by using the complaints book or by requesting the presence of the person in charge.
In summary, the exercise of authority must be inspired by respect for the dignity and the values of each person. The provision of public service requires participation, cordiality and respect for diversity. Workers must carry out their public activities to reinforce the integrity, transparency, objectivity and impartiality of the public service they represent.
Trust & Compliance
