According to the Standard Classification System of Occupations (FEOR 2512),a tax consultant is a person having tax consultant qualification.
Preconditions for obtaining the professional qualification
- chartered accountant qualification and one year of professional experience, or
- collage/university degree in administrative, legal or justice administration and one year of experience, or
- collage/university degree in any other area and at least three years of experience in finance, accounting, tax administration or tax training.
Tax consultants perform advisory activities and expert representation in relation to taxes, tax-type liabilities, duties and tax refund claims in front of tax authorities and courts.
- consulting in relation to all taxes, tax-type obligations, duties and tax refund claims,
- cooperation in the fulfilment of tax and tax-type obligations and the exercising of tax and tax-type rights,
- representation in front of tax authorities and courts.
The organization registering tax consultants (Ministry of Finance) will authorize the performance of tax consulting activities, which
- have no criminal record,
- are not subject to a ban from any occupations requiring economic, financial, accounting or legal qualification, and
- have the professional qualification and tax consulting vocation qualification prescribed in the Act on Tax Procedure and the legal regulations issued based on such act.