Limited Liability Company "Beta"
Beta LLC

!} APPROVED
General manager
Beta LLC
___________________ A.I. Petrov

20.07.2012

Job descriptiontax consultant (tax consultant)

20.07.2012 № 275-CI

Moscow city

1. GENERAL PROVISIONS

1.1. Real D The job description defines official duties, rights and responsibilitiesConsultant on taxes and levies of Beta LLC.

1.2. appointed and dismissed by order on presentationHead of department.

1.3. Tax and levy consultantreports directlyHead of department.

1.4. For the position a person who hashigher professional (economic or legal) education, additional training in the field of taxes and fees and work experience in the specialty for at least three years or secondary vocational (economic or legal) education, additional training in the field of taxes and fees and work experience in the specialty at least five years.

1.5. Tax and levy consultant must know:
- the laws and other regulatory legal acts regulating the taxation of legal and individuals;
- methodological materials related to entrepreneurial and other activities of organizations and individuals;
- fundamentals of labor legislation;
- the procedure for maintaining accounting and drawing up accounting statements;
- order of maintenance tax accounting and preparation of tax reports;
- order of conduct tax audits;
- principles of organizing entrepreneurial activity;
- the procedure for conclusion, change, registration and termination civil contracts;
- modern information technologies;
- ethics of business communication;
- rules and regulations for labor protection.

1.6. In its activitiesTax and levy consultantguided by:
- local regulationsBeta LLC, including the Internal Labor Regulations;
- orders (orders)General Director of Beta LLCand immediate supervisor;
- real d Job description.

1. 7 ... During the period of temporary absenceTax and levy consultanthis duties are vested inexecutive appointed by orderGeneral Director of Beta LLC.

2. JOB RESPONSIBILITIES

Tax and levy consultantperforms the following d Job responsibilities:
2.1. Renders consuincentive services for organizationsregardless of the form of ownership and organizational and legal forms and individuals on the application of tax legislation.
2.2. Yes no necessary recommendations on:
- the formation tax base by types of taxes and fees;
- the composition of the costs attributed to the cost for coil of taxation;
- the use of benefits provided by tax legislation to various categories of tax paymentstaxpayers and payers of fees;
- compliance with the established procedure for calculating and paying taxes and fees and the sources of their payment.
2.3. Advises on accounting and preparation of financial statements, on the rights and obligations of taxpayers, as well as on the procedure for appealing against the actions of tax authorities and their officials.
2.4. Develops options for optimizing taxation in relation to the specifics of the activities of organizations and individuals; informs them about tax legislation and provides explanations on the application of normative legal acts governing the taxation of legal entities and individuals.
2.5. Conducts monitoring of changes and additions made to laws and other regulatory legal acts related to taxation, contributes to the correct calculation and completeness of payment of taxes and fees.

3. RIGHTS

Tax and levy consultant has the right to:
3.1. Demand from your direct supervisor of assistance in the execution job duties and the exercise of rights.
3.2. Improve your qualifications.
3.3. Request, personally or on behalf of a direct supervisor, from employees reports and documents necessary for the performance of official duties.
3.4. Get acquainted with project solutionsGeneral Director of Beta LLCconcerning activitiesTax and levy consultant.
3.5. Submit for consideration his direct supervisor of the proposalon issues of their activities, inincluding raising questions about improving their work, improving organizational- technical working conditions, salary increases, overtime remuneration in accordance with legislation and regulations governing the remuneration system workers Beta LLC.
3.6. Receive from employeesBeta LLCinformation required for conducting their activities.

4. LIABILITY

Tax and levy consultantis responsible:
4.1. For non-fulfillment or improper fulfillment of their duties under this d Job descriptions - in accordance with applicable labor legislation.
4.2. For other offenses committed during the period conducting their activities (incl.h. related to material damage and damage to business reputationBeta LLC), - in accordance with the current labor, civil, administrative and criminal legislation.

5. CONDITIONS OF WORK

5.1. Working hours Tax and levy consultantis determined in accordance with the Internal Labor Regulations established v Beta LLC.
5.2. The employer evaluates the performanceTax and levy consultantin accordance with the Complex of Measures for Evaluation of Effectiveness, approved by the orderGeneral Director of Beta LLC.

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Organizational aspects of tax consulting

1. Job responsibilities of a tax consultant

In foreign practice, tax consulting is quite widespread, and in a number of countries its legal status is legislatively enshrined. Unfortunately, in our country the law on tax consulting has been under consideration by the State Duma for several years. Characterizing the legal development of the problem, it is necessary to say about the emergence of a new qualification characteristic "consultant on taxes and fees". This characteristic is enshrined in the Decree of the Ministry of Labor and social development Russian Federation dated August 4, 2000 No. 57 "On making an amendment to the Qualification Handbook of the Positions of Managers, Specialists and Other Employees."

Within the framework of the named document, it was established to introduce an addition to Section I "Industry-wide qualification characteristics positions of employees employed in enterprises, institutions and organizations of the "Qualification reference book of positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of the Russian Federation of 21.08.1998, No. 37. In accordance with the Appendix to the said Decree, a consultant on taxes and fees may be assigned the following job responsibilities:

provide consulting services to organizations (regardless of ownership and organizational and legal forms) and individuals on the application of tax legislation;

give the necessary recommendations on: the formation of a tax base by types of taxes and fees; the composition of costs attributable to the cost for tax purposes (which, in accordance with the text of Chapter 25 of the Tax Code of the Russian Federation, must be understood as expenses of the organization for tax purposes); the use of benefits provided by legislation to various categories of taxpayers and payers of fees; compliance with the established procedure for calculating and paying taxes and fees and the sources of their payment;

advise on accounting and preparation of financial statements, on the rights and obligations of the taxpayer and, as well as on the procedure for appealing against the actions of tax authorities and their officials;

develop options for optimizing taxation in relation to To the specifics of the activities of organizations and individuals; inform them about tax legislation and provide explanations on the application of regulatory legal acts governing the taxation of legal entities and individuals;

monitor changes and additions to laws and other regulatory legal acts related to taxation, promote the correct calculation and completeness of payment of taxes and fees.

2. Formal requirements that a tax advisor must meet

To implement the listed job duties in accordance with the text of the Appendix to the Decree of the Ministry of Labor of the Russian Federation of August 4, 2000 No. 57, a tax and levy consultant must know:

1. laws and other normative legal acts regulating the taxation of legal entities and individuals;

2. methodological materials related to entrepreneurial and other activities of organizations and individuals;

3. fundamentals of labor legislation;

4. order of maintenance accounting and preparation of financial statements;

5. the procedure for maintaining tax accounting and tax reporting;

6. the procedure for conducting tax audits;

7. principles of organizing entrepreneurial activity;

8. the procedure for concluding, changing, formalizing and terminating civil contracts;

9. modern information technologies;

10. ethics of business communication;

11. rules and regulations for labor protection.

In order to meet the requirements of the market demand for services in the field of tax consulting, a specialist must have a set of formal and informal characteristics. Formal features may include: membership in the Chamber of Tax Consultants; availability of a qualification certificate issued by the Chamber based on the results of the qualification exam and defense of the final work.

3. Informal requirements for a tax consultant

Informal requirements are closely linked with formal ones, since membership in the Chamber of Tax Consultants and obtaining a tax consultant certificate is impossible without specialized knowledge in the field of tax consulting. Informal requirements are represented by professional criteria used in the assessment of a tax consultant, These include; knowledge and skills; ability to provide public interest services; ethical standards; compliance with the requirements of society; self-discipline and self-control. When choosing a specific specialist or company from the totality of legal entities and individuals available on the market, capable, in accordance with the legislation, to provide services in the market of tax consulting services, the client initially implies that the selected set of criteria and indicators corresponds. The set of criteria and indicators used in this choice include:

consultant's image - reputation in the business environment (among colleagues and readers of the tax consultant's publications in the press);

professional responsibility - the competence of the consultant in the required area, deep knowledge and ability to use in practice modern methods of solving the problems of taxpayers;

a creative approach and understanding of the culture and peculiarities of the mentality of the inhabitants of a given country who are users of the services of a tax consultant;

feedback from previous clients and those who are currently a client on the professional knowledge and personal qualities of a tax consultant;

the quality of the development of proposals by a tax consultant, which consists in the consultant's ideas on the ways and means of solving the client's problem, the vision of the client's role in the consulting project, the technical design of the proposal;

the ability of the consultant to perform work on time - this implies not only the high efficiency of the consultant, but also the presence of a team of qualified support personnel, as well as the provision of all types of resources;

the consultant's ability to find a partner or additional resources for his client, using existing connections in the business environment;

adequate costs of the client for the provision of services by a tax consultant - the amount of the fee, the form and timing of its payment;

compliance by the consultant with ethical standards, which can guarantee membership in a professional association and the availability of special attestations and certificates.

Most of the listed criteria also require the acquisition of special knowledge, allowing to carry out qualified tax consulting activities.

In the process of consuming tax consulting services, the client forms an opinion both about the quality of the service itself and about the professional level of the specialist providing it.

job duties tax consultant

4. Activities of the Chamber of Tax Consultants

Since the legal status of tax consulting has not yet been determined in the current legislation, there is a need to create a public professional body established to assist its members in carrying out activities in the field of tax consulting. Today this role is played by the Chamber of Tax Consultants, a non-profit partnership for organizing the activities of tax and levy consultants, established on January 9, 2002 and headed by D.G. Blueberries. The founders of the Chamber are legal entities operating in the field of professional tax consulting:

State educational institution "Educational and Methodological Center under the Ministry of the Russian Federation for Taxes to Dues";

State University of Management;

autonomous non-profit organization "International Academy of Entrepreneurship";

non-governmental educational institution "Moscow Social and Economic University";

non-state educational institution "Institute of Economics and Finance" Synergy "";

non-governmental educational institution "Russian New University".

The listed legal entities convened a constituent assembly, at which the Charter of the Chamber was approved, its governing and control and auditing bodies were formed.

The Chamber of Tax Consultants was created for the following purposes: formation and development of professional tax consulting; providing conditions and assistance in the implementation of professional activities of its members in the field of tax consulting; assistance in improving the tax culture of the population.

To achieve these goals and implement the listed tasks, the Chamber performs the following functions:

represents and protects the professional interests of tax consultants;

contributes to the creation of a common information and reference system for tax consulting;

promotes financing with its own and attracted funds of promising initiatives and innovations, as well as information technologies that contribute to the development of professional tax consulting;

creates a unified data bank on employees and employers in the field of professional tax consulting;

represents interests on tax consulting issues in foreign and international organizations;

organizes the educational process, including training and professional retraining of specialists in tax consulting, and also creates conditions for them to systematically improve their qualifications;

carries out certification of specialists who carry out professional activities in the field of tax consulting, taking into account the qualification requirements of the Ministry of Labor and Social Security of the Russian Federation;

conducts certification of educational institutions engaged in professional retraining and advanced training of tax consultants;

provides consulting educational services;

develops uniform training programs, professional retraining and advanced training of tax consultants, which are used by educational institutions in organizing the educational process;

takes part in the development of methodological support for professional activities in the field of tax consulting, develops and publishes special literature on this topic;

holds conferences, symposia, seminars or other scientific and consulting events;

carries out the formation of the business image of the members of the Chamber;

assists educational institutions, departments and other organizations in the improvement and development of professional tax consulting, in the creation and development of various types and forms of education (including higher and additional professional), research and consulting activities;

contributes to the strengthening of international relations of organizations developing professional tax consulting, ensures their competitiveness in the scientific and educational sphere and practical activities;

develops and implements programs (projects) of educational, informational, consulting, legal, economic, technical, humanitarian, charitable and other nature;

carries out charitable activities in the interests of society or certain categories of persons, for these purposes, in accordance with the established procedure, lotteries, auctions, concert and entertainment and other events;

conducts business, foreign economic, publishing activities;

carries out other types of activities aimed at fulfilling the statutory goals and objectives and not contradicting the current legislation.

Legal entities and individuals who share the goals and objectives of the Chamber, carry out activities in the field of professional tax consulting, recognize the Charter and make appropriate contributions, can be members of the Chamber, since in accordance with the Charter it is open for new members to enter.

The admission of a new member to the Chamber is carried out by the Presidential Council on the basis of an application submitted to the name of the Director of the Chamber, who represents the applicant at the next meeting of the Presidential Council from the date of submission of the application. Obviously, those wishing to become a member of the Chamber of Tax Consultants may have a question about the possibility of obtaining, a qualification certificate of compliance with the professional requirements for a consultant on taxes and fees. The market is in demand for a specialist of a completely new formation, equally possessing a body of knowledge, both in the field of economics and jurisprudence. Accordingly, the practical field of activity of this specialist - a consultant on taxes and fees, lies at the junction of two specialties (professions), he must be able to apply knowledge, methods, practical skills of both one and another specialty in his professional activity.

The Chamber of Tax Consultants has assumed the functions (previously carried out by the Ministry of the Russian Federation for Taxes and Levies) for the formation of a corps of highly professional specialists-consultants on taxes and levies:

accreditation of interested educational institutions for the right to implement professional educational programs of the Chamber of Tax Consultants;

methodological support of the learning process;

certification of tax consultants.

Thus, a tax consultant is a specialist with a combination of legal, financial and economic knowledge and a corresponding qualification certificate.

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Job Descriptions for Tax and Duties Consultant

APPROVED
General manager
________________
"________"_____________ ____ G.

1. General Provisions

1.1. The tax and levies consultant is a specialist.
1.2. A tax and levy consultant is appointed and dismissed by the order of the head of the organization on the proposal of the head of the department.
1.3. The tax and levies consultant reports directly to the head of the department.
1.4. During the absence of the consultant on taxes and fees, his rights and obligations are performed by a person appointed in accordance with the established procedure.
1.5. A person who has a higher professional (economic, legal) education, additional training in the field of taxes and fees and work experience in the specialty of at least 3 years or secondary vocational (economic, legal) education, additional training in the field taxes and fees and work experience in the specialty for at least 5 years.
1.6. A tax and levy consultant should know:
- the tax code, laws and other normative legal acts regulating the taxation of legal entities and individuals;
- methodological materials related to entrepreneurial and other activities of organizations and individuals;
- the procedure for maintaining accounting records and preparing financial statements;
- the basics legal regulation property relations;
- the procedure for tax accounting and tax reporting;
- the procedure for conducting tax audits and registration of their results;
- methods of tax optimization;
- principles of organizing entrepreneurial activity;
- legal basis for tax consulting activities;
- modern information technologies;
- methods of computer processing of information;
- ethics of business communication;
- fundamentals of labor legislation;
- internal labor regulations;
- rules and norms of labor protection and fire safety.
1.7. A tax and levy consultant is guided in its activities by:
- the Charter of the organization;
- orders, orders of the head of the organization (direct manager);
- this job description.

2. Job responsibilities of a tax and levy consultant

A tax and levy consultant fulfills the following job responsibilities:

2.1. Provides consulting services to legal entities, regardless of their form of ownership and organizational and legal forms, as well as to individuals on the application of tax legislation.
2.2. Gives the necessary recommendations:
- on the formation of a tax base by types of taxes and fees; - by the composition of costs attributed to the cost for tax purposes; - on the use of benefits provided by tax legislation to various categories of taxpayers and payers of fees; - on compliance with the established procedure for calculating and paying taxes and fees and the sources of their payment. 2.3. Consults: - on accounting and preparation of financial statements; - on the issues of the rights and obligations of taxpayers; - according to the order of registration business transactions; - on issues of tax planning of upcoming transactions; - according to the procedure for appealing against the actions of tax authorities and their officials; - on the protection of property rights violated by the state. 2.4. Develops options for optimizing taxation in relation to the specifics of the activities of organizations and individuals. 2.5. Analyzes tax law, the practice of applying the legislation tax authorities, arbitration courts and courts of general jurisdiction, typical mistakes of taxpayers. 2.6. Informs legal entities and individuals about tax legislation. 2.7. Provides clarifications on the application of regulatory legal acts governing the taxation of legal entities and individuals.
2.8. Monitors changes and additions to laws and other regulatory legal acts related to taxation.
2.9. Promotes the correct calculation and completeness of payment of taxes and fees.
2.10. Prepares written explanations, recommendations and consultations on tax and financial law, accounting.
2.11. Takes part in the consideration of cases of tax offenses, as well as disputes arising from tax legal relations, in arbitration courts and courts of general jurisdiction.

3. Rights of a tax and levy consultant

A tax and levy consultant has the right to:

3.1. Require the provision of documents and information on tax policy issues from legal entity, characteristics of objects of taxation of an individual.
3.2. Obtain clarifications and additional information from legal entities and individuals necessary for the provision of consultations.
3.3. Request, in writing or orally, from third parties the information necessary to resolve issues of taxation of legal entities and individuals.
3.4. Engage for solution difficult issues with the written consent of the head of the organization of third-party specialists (auditors, accountants, tax consultants of other organizations).
3.5. To get acquainted with the documents defining his rights and obligations for the position held in the organization, the criteria for assessing the quality of the performance of official duties.
3.6. Participate in the discussion of issues regarding the duties performed by him.
3.7. Require the management of the organization to provide assistance in the performance of official duties and the implementation of the granted rights.

4. Responsibility of the tax and levy consultant

The tax advisor is responsible for:

4.1. Improper performance or non-performance of their official duties provided for by this job description, - within the limits established by the current labor legislation of the Russian Federation.
4.2. Inaccurate information about the state of performance of their duties.
4.3. Failure to comply with orders, orders and instructions of the head of the organization and the immediate leader.
4.4. Failure to take measures to suppress identified violations of safety regulations, fire safety and other rules that pose a threat to the activities of the organization and its employees.
4.5. Causing material damage to the enterprise - within the limits established by the current labor and civil legislation of the Russian Federation.
4.6. Offenses committed in the course of their activities - within the limits established by the current administrative, criminal and civil legislation of the Russian Federation.

The sphere of finance is replete with nuances and pitfalls. When starting a business, you need to consider as many factors as possible. And the main one is the tax burden... How much and in what forms should be given to the state - an important point of any business plan. Considering that tax legislation in Russia changes almost every six months, business planning turns into a very non-trivial task.

Well, specific specialists are called upon to solve it - consultants on taxes and fees, or simply tax consultants.

Tax consultants and auditors: what's the difference?

The financial sector is replete with various specialties: here are accountants, and arbitration lawyers, and auditors. Since about the beginning of the 2000s, tax consultants have been added to them in Russia.

Despite the fact that this is an independent activity, tax consultants are often confused with auditors. What is the difference between them?

To simplify, the auditor is called in two cases: when everything is already bad and it is time to make a diagnosis, or when there is a need to check financial affairs before the next tax reporting... Roughly speaking, the auditor impartially analyzes all financial gaps and issues an opinion. What to do with it is already decided by the owner of the business.

Moreover, the auditor, if he works for an independent organization, has no right to provide consulting services - this can result in a conflict of interest between the customer and the contractors.

Unlike an auditor or financial lawyer, a tax consultant has the power to do more than just advise and advise. His direct task is to build a strategy of relations with the tax authorities for his client.

The main responsibilities of tax consultants

So, the job of a tax consultant is thus planning. More specifically, his responsibilities include:

explaining to the owner the nuances of tax legislation and their impact on profits;

preparation of reports and analytical documents on the current situation in tax legislation;

tax planning for certain periods;

optimization tax expenses to improve business efficiency;

legal expertise tax documents;

representing the company's interests in tax authorities, as well as in court and law enforcement agencies.

In some ways, the work of a tax consultant is similar to that of a lawyer for financial affairs, but unlike any lawyer, a consultant has a much deeper understanding of finance, planning and accounting.

It is no coincidence that such specialists have two education - legal and economic.

The question arises: why cannot an accountant perform all the same functions? It's simple. An accountant usually lacks the competence to make adjustments to financial policy... Moreover, very often accountants, being a financially responsible person, prefer to play it safe and overpay to the state. As a result, the company misses out on profits, and the state gets an extra headache in the form of tax refunds.

Where to study to be a tax consultant

Due to the specifics of the profession, in order to successfully work as a tax consultant, you will need at least a legal education with a specialization in the financial and legal field. However, at the same time, you will additionally need to undergo accounting training and have at least 3 years of work experience in the main profile.

As such, there is no systematic training of tax consultants. Mainly, applicants for such work take refresher courses in the direction of "Tax Consulting". The training period is about 380 academic hours.

Job openings for tax consultants in the labor market, average salary

The salary of tax consultants is highly dependent on experience and field of activity. However, the highest salaries can be seen in Moscow and St. Petersburg, where most of the consulting firms are concentrated. There, a specialist with up to 3 years of work experience can count on an average of 90 thousand rubles. There are vacancies with an offer of 120 - 130 thousand rubles a month, but this is more likely a salary for department heads.

However, tax consultant vacancies come across quite often.

Pros and cons of being a tax consultant

prospects;

career opportunities;

high salary;

interesting analytical work.

• irregular working hours;

high responsibility;

the need for continuous self-learning.

I. General Provisions

1. A consultant on taxes and fees is a professional.

2. A person who has a higher professional (economic or legal) education, additional training in taxes and fees and work experience in the specialty of at least 3 years or secondary vocational (economic or legal) education, additional training is appointed to the position of a tax and levy consultant. in the field of taxes and fees and work experience in the specialty for at least 5 years.

3. A tax and levy consultant should know:

3.1. tax code, laws and other normative legal acts regulating the taxation of legal entities and individuals.

3.2. Methodological materials related to entrepreneurial and other activities of organizations and individuals.

3.3. The order of accounting and preparation of financial statements.

3.4. Fundamentals of legal regulation of property relations.

3.5. The procedure for tax accounting and tax reporting.

3.6. The procedure for conducting tax audits and registration of their results.

3.7. Tax optimization methods.

3.8. The principles of organizing entrepreneurial activity.

3.9. The procedure for concluding, changing, formalizing and terminating civil contracts.

3.9. Legal basis tax consulting activities.

3.10. Modern information technologies.

3.11. Methods of computer processing of information.

3.12. Business ethics.

3.13. Fundamentals of Labor Law.

3.14. Labor protection rules and regulations.

4. Appointment to the position of a consultant on taxes and fees and dismissal from office shall be made by order of the head of the organization.

5. The consultant on taxes and duties reports directly to ____________________________________.

II. Job responsibilities

Tax and levy consultant:

1. Provides consulting services to legal entities regardless of ownership and organizational and legal forms, as well as to individuals on the application of tax legislation.

- on the formation of a tax base by types of taxes and fees

- by the composition of costs attributed to the cost for tax purposes

- on the use of benefits provided by tax legislation to various categories of taxpayers and payers of fees

- on compliance with the established procedure for calculating and paying taxes and fees and the sources of their payment.

3. Consults:

- on accounting and preparation of financial statements

- on the rights and obligations of taxpayers

- according to the order of registration of business transactions

- on tax planning of upcoming transactions

- according to the procedure for appealing against the actions of tax authorities and their officials

- on protection issues property rights violated by the state.

4. Develops options for optimizing taxation in relation to the specifics of the activities of organizations and individuals.

5. Analyzes tax legislation, the practice of applying legislation by tax authorities, arbitration courts and courts of general jurisdiction, typical mistakes of taxpayers.

6. Informs legal entities and individuals about tax legislation.

7. Provides clarifications on the application of normative legal acts governing the taxation of legal entities and individuals.

8. Monitors changes and additions to laws and other regulatory legal acts related to taxation.

9. Promotes the correct calculation and completeness of payment of taxes and fees.

10. Prepares written explanations, recommendations and advice on tax and financial law, accounting.

11. Takes part in the consideration of cases about tax offenses, as well as disputes arising from tax legal relations in arbitration courts and courts of general jurisdiction.

A tax and levy consultant has the right to:

1. Require the provision of documents and information on tax policy from a legal entity, characteristics of objects of taxation from an individual.

2. Obtain clarifications and additional information from legal entities and individuals necessary for the provision of consultations.

3. Request, in writing or orally, from third parties the information necessary to resolve issues of taxation of legal entities and individuals.

4. Engage third-party specialists (auditors, accountants, tax consultants of other organizations) to resolve complex issues with the written consent of the head of the organization.

5. To get acquainted with the documents defining his rights and responsibilities for the position held in the organization, the criteria for assessing the quality of the performance of official duties.

6. Participate in the discussion of issues regarding the duties performed by him.

7. Require the management of the organization to provide assistance in the performance of official duties and the implementation of the granted rights.

IV. A responsibility

The tax advisor is responsible for:

1. For improper performance or non-performance of their duties provided for by this job description - within the limits established by the current labor legislation of the Russian Federation.

2. For offenses committed in the course of their activities - within the limits established by the current administrative, criminal and civil legislation of the Russian Federation.

3. For causing material damage to the organization - within the limits established by the current labor legislation of the Russian Federation.