E/C.12/PRY/CO/4 On the basis of its general comment No. 9 (1998) on domestic application of the Covenant, the Committee requests the State party to include in its next periodic report specific information on the legally enforceable nature of the rights enshrined in the Covenant, including cases of direct application of the Covenant by domestic courts. Institutional functioning 8. The Committee is concerned that some public sector institutions have insufficient capacity to ensure compliance with laws and public policies for the promotion and protection of economic, social and cultural rights, due, in part, to the inadequate financial, human and technical resources allocated to the responsible institutions and to inconsistent cooperation between those institutions and civil society organizations (art. 2, para. 1). The Committee recommends that the State party redouble its efforts to strengthen the public sector institutions that are working to promote and protect human rights, especially economic, social and cultural rights, by, inter alia, allocating adequate financial, human and technical resources which make it possible for them to perform their functions effectively. The Committee also recommends that the State party reinforces constructive cooperation with civil society organizations engaged in the promotion and protection of human rights. Ombudsman’s Office 9. The Committee is concerned that a new Ombudsman has not been appointed since 2008. This situation seriously undermines the independence, legitimacy and effectiveness of the national human rights institution. The Committee notes with concern that the Office’s “A” category accreditation has been suspended by the International Coordinating Committee of National Institutions for the Promotion and Protection of Human Rights (art. 2, para. 1). The Committee urges the State party to take immediate steps to carry out a transparent and participatory process of selecting and appointing an Ombudsman. The Committee recommends that the State party take the legislative and administrative measures needed to ensure that the Ombudsman’s Office complies fully with the Principles relating to the status of national institutions for the promotion and protection of human rights (the Paris Principles). Investment in social expenditure 10. The Committee takes note of the information provided by the delegation on the introduction of an income tax; however, the Committee remains concerned about the low level of tax collection in the State party, which limits public social investment (art. 2). The Committee recommends that the State party take the measures needed to ensure that its tax policy is socially just, with a view to improving tax collection and thus increasing the availability of resources for the implementation of economic, social and cultural rights. The Committee also recommends that the State party take the necessary steps to ensure effective and transparent application of the income tax. Corruption 11. The Committee is concerned that, despite the State party’s efforts, the implementation of anti-corruption measures remains inadequate. The Committee is also concerned about the lack of information on cases of corruption that have been effectively investigated and the offender punished (art. 2, para. 1). GE.15-04384E 3