Job description of a tax and levy consultant (tax consultant). represents and protects the professional interests of tax consultants

At the same time, misunderstandings often arose between representatives of these specialties, even within one organization, because they have completely different tasks: an accountant seeks to either simply submit reports or "optimize" taxation. At the same time, the lawyer tries to protect the company from any possible risks and undesirable consequences.

Taking into account the fact that tax legislation changes almost every day - laws, instructions, rules, instructions, letters and others are issued legislative documents, the emergence of a "hybrid" profession tax consultant absolutely justified. At every large enterprise there must be a person who "fences with both hands", that is, he understands both legal and economic issues simultaneously.

As the name implies, a tax consultant deals with tax optimization and the legal purity of their payment and accounting.

Places of work

Tax Consultant for by and large needed by any large organization. In small firms, there are usually no such narrow specialists and they are not needed there.

There are also consultants in legal, accounting and auditing offices.

History of the profession

The emergence of the profession was led, first of all, by a serious complication of the tax system. Especially in recent years there is a huge amount of taxes. As a result of this trend, the profession of "tax and levy consultant" was officially approved by the Ministry of Labor in 2000. And in 2002 the Chamber of Tax Consultants appeared, which in 2005 changed its legal status.

Duties of a tax advisor

The duties of a tax consultant may include:

• Consulting company executives on taxation issues.
• Checking the activities of companies to determine the amount of tax risks.
• Analysis of contracts regarding compliance with tax legislation and their impact on the volume of tax payments.
• Participation in tax audit and due diligence projects.
• Drawing up reports, conclusions and reviews.

Requirements for a tax consultant

Usually the requirements for a tax consultant look like this:

• Higher education (legal or economic).
• Knowledge of tax and civil legislation, as well as the basics of accounting.
• Experience of work as an accountant, lawyer or other specialist close to this topic is often required.

Sometimes knowledge of a foreign language and accounting software is required.

Sample Tax Consultant Resume

How to become a tax consultant

You can become a tax consultant by obtaining a higher education in law or economics and having worked in the field of economics or accounting. Membership in the Chamber of Tax Advisers will be a good help, but this is more of an image than an obligatory moment. It should be remembered that tax consultants do not need a license.

Tax consultant salary

The salary of a tax consultant, depending on the region of activity and the size of the company, can range from 20,000 to 90,000 rubles per month. Of course, big cities are leading in terms of consultants' earnings.

The average salary of a tax consultant is around 37,000 rubles a month.

Where to get training

In addition to higher education there are a number of short-term training courses on the market, usually from a week to a year.

Interregional Academy of Construction and Industrial Complex and its courses in the direction "".

Institute vocational education"IPO" invites you to take distance courses in the direction "" (there are options 256, 512 and 1024 academic hours) with the receipt of a diploma or certificate of the state sample. We have trained over 8,000 graduates from nearly 200 cities. You can undergo training as an external student, get an interest-free installment plan.

I. General Provisions

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

2. A person with a higher professional (economic or 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 or legal) education, additional training 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 regulations governing the taxation of legal and individuals.

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

3.3. Procedure for maintaining accounting and drafting accounting statements.

3.4. The basics legal regulation property relations.

3.5. Procedure for maintaining tax accounting and preparation of tax reports.

3.6. Order of conduct 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 for 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 tax base by type 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 business transactions

- on questions tax planning upcoming deals

- 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 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 issues from legal entity characteristics of objects of taxation of 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 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).

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

is entitled to, in particular:

1) on the basis of an agreement on tax consulting, give opinions to the consulted persons on the application of legislation;

2) receive from the consulted person oral and written explanations on issues that have arisen in the process of tax consulting, as well as additional information and documents;

3) refuse tax advice in case of failure to submit by the consulted person required documents and information or in other cases stipulated by the tax consulting agreement;

4) with the consent of the consulted person, engage on a contractual basis other tax consultants, specialists and experts.

When providing tax advice, a tax consultant, tax advice are obliged, in particular:

1) comply with the requirements of the legislation of the Russian Federation;

2) promptly inform the consulted person about the impossibility of carrying out tax consulting activities, as well as the need to involve other tax consultants, experts, specialists;

3) to ensure the safety of information and documents received and (or) compiled in the course of tax consulting activities, not to disclose their content without the consent of the consulted person, with the exception of cases provided for by the criminal procedure legislation of the Russian Federation;

4) undergo quality control of work in the manner prescribed by this Federal law, including providing the authorized federal body, as well as a self-regulatory organization, a member of which is a tax consultant, tax consultation, all the documents and information necessary for this;

5) provide, at the request of the consulted person, a qualification certificate of a tax consultant, information on his membership in a self-regulatory organization of tax consultants;

6) participate in the implementation by the self-regulatory organization of tax consultants, of which they are members, of quality control of the work of other members of this self-regulatory organization.

A tax consultant must, at least once every 2 calendar years, undergo training under professional development programs approved by the self-regulatory organization of tax consultants, of which the tax consultant is a member. The duration of such training cannot be less than 72 hours in 2 consecutive calendar years.

The rules of professional ethics of a tax consultant:

1.Provides a high level professional services in compliance with the legislation and standards of tax consulting;

2. can not deny clients the provision of equivalent professional services on the basis of their nationality, religious beliefs, gender;

3. according to the concluded agreements, undertakes obligations to comply with and protect the interests of clients.

4. should not mislead the client about his reputation, level of competence and professional qualifications

5.has no right to provide professional services, in case of personal interest, if such interest is not disclosed in advance to the parties to the agreement

6.must avoid distorting or withholding information related to tax consulting and conduct his professional activities in accordance with the contract within the framework of the authority vested in him

7.Strictly complies with the legislation of the Russian Federation

8. When providing professional services, it is guided by the interests of the client. At the same time, he complies with the tax and other legislation of the Russian Federation and does not facilitate falsifications with the aim of evading the client from paying taxes and deceiving the tax authorities.

9.respects the principle of equality between the interests of the budget and the interests of the client

10. observes confidentiality in working with clients:

keeps confidential information about clients' affairs, obtained during the provision of professional services, without a time limit and regardless of the continuation or termination of direct relations with them;

does not use the client's confidential information, which became known to him during the performance of professional services, for personal gain or for the benefit of any third party, as well as to the detriment of the client's interests.

11.provides and is responsible for maintaining confidential information by its assistants and company personnel who have access to it

12. Defending the interests of the client in tax, judicial and other authorities, as well as in his relationships with other legal entities and individuals, the tax consultant must be convinced that the protected interests arose on legal grounds

7. Tax administration in the Russian Federation: content, tasks and functions. The role of tax administration in overcoming crisis phenomena in the economy.

Tax administration in the legal aspect is the activity of the authorities regarding the control over the implementation of tax legislation and bringing to responsibility for tax violations. Tax administration in the managerial aspect is a management process associated with the implementation of tax control.

Tax administration in financial aspect Is an activity government agencies authorities to ensure the completeness of collection of tax payments to the state budget.

Tax administration is purposeful actions of state authorized management bodies tax process within the framework of the existing state financial economic policy between the participants in tax legal relations, including the functions of collecting taxes, tax control and bringing the perpetrators to justice for tax violations, accounting and working with taxpayers.

Activities to monitor compliance with tax legislation by taxpayers and tax authorities.

Development of proposals for improving the mechanism for calculating taxes and tax control.

Activities to ensure the control function of tax authorities (organizational, methodological, analytical materials).

Regulatory functions meet the first objective of tax administration, namely the interpretation and application of tax laws and regulations. These functions are carried out

within the framework of activities related to the application of laws and other legal acts and ensure the performance of operational functions by developing and implementing the necessary methods and administrative procedures that should guarantee the highest efficiency of the operational system. Operational functions mainly relate to activities related to the collection of taxes.

The main functions include accounting and registration of taxpayers, current tax control and tax audits.

The main goals are to determine the quantitative and structural assessment of the tax potential in the context of regions, an early assessment possible consequences, planned for adoption at the federal and regional levels of decisions on issues of state tax, budgetary, economic and social policy.

The tasks of tax administration at the macro level are:

Analysis of macroeconomic processes of taxation and the development of initial data for predicting their development:

Evaluation of deviations of the actual values ​​of macroindicators from the predicted ones, identification of the reasons for their occurrence;

Detailed (to be put into effect in the short term and conceptual (in the future - until the final stage of the transition period) development of tax legislation.

The tasks of tax administration at the micro level are:

Commissioning adopted tax laws;

Ensuring the daily activities of tax authorities to mobilize taxes and fees;

Development and implementation of organizational measures that increase the efficiency of the functioning of tax authorities. At the same time, the criterion of the effectiveness (quality) of tax administration should be considered the provision of mobilization of taxes and fees in volumes that meet scientifically substantiated for the entire transition period levels tax burden, while minimizing the corresponding costs for the functioning of the tax system.

Regulatory functions meet the first objective of tax administration, namely the interpretation and application of tax laws and regulations. These functions are carried out within the framework of activities related to the application of laws and other legal acts and ensure the execution of operational functions by developing and implementing the necessary methods and administrative procedures that should guarantee the highest efficiency of the operational system.

Operational functions mainly relate to activities related to the collection of taxes. Insofar as operational functions contribute to the establishment of close interaction between tax authorities and taxpayers and the voluntary fulfillment by taxpayers of their obligations to pay taxes depends on them.

The main functions include accounting and registration of taxpayers, current tax control and tax audits. With the help of the function of accounting and registration of taxpayers, constant and correct accounting (identification) of all taxpayers who have properly registered (or evaded registration) is maintained.

The tax control function defines clearly, in accordance with the established procedure and taking into account the actualization of information, all tax liabilities taxpayers (declared or accrued taxes, monetary fines, penalties, etc.) and tax credits as a result of payments made by the taxpayer or received discounts.

Tax audit combines all activities aimed at checking the correctness of the filling tax returns by taxpayers or on the determination of the amounts of taxes hidden from taxation as a result of an audit or investigation at the place of residence of the taxpayer or a third party, or at the tax office.

Supporting functions (legal, personnel management, informing taxpayers, organizational and administrative, internal Information Support) form the basis for performing basic functions.

The legal function ensures the correct application of tax regulations by tax authorities and taxpayers. Human Resources Management - in relation to the training and retraining of tax officials. Function of informing taxpayers. To ensure a high level of compliance with tax legislation by taxpayers, tax authorities should have appropriate departments or divisions responsible for the dissemination of regulatory tax documents and assisting taxpayers to properly meet their tax obligations.

Organizational and administrative function. It is carried out by internal accounting services and administrative services responsible for the procurement and operation of work equipment.

8. Tax control: purpose, methods and forms of implementation.

(Article 82 of the Tax Code of the Russian Federation)

Tax control- activities of authorized bodies to control compliance by taxpayers, tax agents and payers of levies with legislation on taxes and levies in the manner established by the Tax Code of the Russian Federation.

Target- enforcement of tax legislation.

Tasks:

1.Observation of controlled objects,

2. planning control activities, forecasting and recording their results,

3.revealing tax offenses and crimes,

4. attraction to tax, administrative and criminal liability guilty persons

5. ensuring the inevitability of liability,

6. prevention of tax offenses and crimes in the future.

Methods:

1. Preliminary observation (as a rule, it is timely accounting and completeness of registration of taxpayers and taxable objects).

2. Current control (control over the timeliness of submission by taxpayers, payers of fees, tax agents of tax declarations (calculations), as well as over the timeliness of payment of taxes and fees, which is essentially the subject of desk tax audits).

3. Follow-up control (conducting field tax audits of taxpayers, payers of fees and tax agents for the completeness of the calculation and payment of taxes and fees).

Forms:

1. Tax audits (office and field)

2. Obtaining explanations from taxpayers, tax agents and payers of fees

3. Validation of accounting and reporting data

4. Inspection of premises and territories used to generate income (profit).

N alogue consultant (NK) Is a lawyer specializing in tax law with sufficient experience in working with different enterprises and in different industries.

1. With the implementation. tax consulting Nc, has the right:

1) on the basis of an agreement on tax consulting, give conclusions to the consulted persons on the application of legal legislation;

2) receive oral and written explanations from the consulted person on issues arising in the tax process. counseling, as well as add. information and documents; 3) waive tax. consulting in case of failure of the consulted person to provide the necessary documents and information; 4) with the consent of the consulted person, engage on a contractual basis other Nc, specialists and experts.

2. When providing tax advice Nc are obliged to: 1) comply with the requirements of the legislation of the Russian Federation; 2) promptly inform the consulted person about the impossibility of performing tax consulting activities, as well as the need to involve other Nc, experts, specialists; 3) ensure the safety of information and documents received and (or) compiled during the implementation of tax consulting activities, do not disclose their content without the consent of the consulted person; 4) undergo quality control of work in the manner, established by this Federal Law, including providing the authorized federal agency, as well as the self-regulatory organization, all the documents and information necessary for this; 5) provide, at the request of the consulted person, a qualification certificate Nc, information about their membership in a self-regulatory organization of tax consultants;

3. Nc is obliged at least 1 time in 2 calendar years to undergo training under professional development programs approved by the self-regulatory organization of tax consultants, of which he is a member Nc.

1. Fundamentals of professional ethics Nc.

1.1. Nc participates in the formation of an independent prof. tax consulting as an independent type of activity - a necessary tool for effective economic policy of the state. 1.2. Norms prof. ethics Nc are an instrument of social regulation and an ethical mechanism that provides prof. Activities of tax consultants 1.3. Norms prof. ethics are the moral and moral foundations of relationships Nc with state authorities authorities, clients, partners, media.

1.4. Ethical behavior must be based on respect for rights and legitimate interests Nc, state bodies. authorities, clients, partners and to promote effective action Nc.

1.5. Basic principles of action Nc are:

Prof. competence. Nc must maintain a high level of prof. knowledge based on regular professional development, on the use of legal norms, rules and standards;

Honesty. Provided by prof. services to clients Nc must act honestly and openly;

Independence. Provided by prof. services Nc acts independently and independently.

Conscientiousness. Good faith Nc should be ensured by the completeness of consideration and elaboration of a set of problems;

Tax and levy consultant provides consulting services on taxation issues. This specialist develops the tax policy of the company, carries out tax planning, and is engaged in tax optimization. The tax and levies consultant conducts internal as well as external audits. We present you a sample job description of a tax and levy consultant.

Job description tax and levy consultant

APPROVED
General manager
Surname I.O.________________
"________"_____________ ____ 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:
- 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 of legal regulation of 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 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 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 of 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 legislation, the practice of applying legislation by 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 from a legal entity, characteristics of objects of taxation from 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 third-party specialists (auditors, accountants, tax consultants of other organizations) to resolve complex issues with the written consent of the head of the organization.
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 the 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.