Tax consulting is a diversified activity directly related to the fulfilment of taxpayers' tax obligations.
Tax consulting activity may be performed by a person registered with the Ministry of Finance as a tax consultant for which a tax consultant qualification according to the National Register of Trainings is required.
Tax consulting includes, among others, the following activities:
- preparation and checking of returns for budget relationships,
- checking of the system of accounting conditions relating to returns,
- consulting relating to the formation, transformation, operation and cessation of enterprises and other legal and non-legal persons,
- fulfilment of control and tax planning tasks relating to enterprises as a whole and to specific areas or transactions of their operation,
- representation in tax administration proceedings concerning budget relationships based on specific engagements,
- preparation and counter-signing of tax opinions,
- preparation and checking of tax binding ruling requests,
- preparation and counter-singing of transfer pricing documentations,
- preparation of and advice on submissions in tax authority proceedings,
- assessment of tax risks and advice on their moderation, monitoring, implementation etc. of legislative amendments etc.