In regulatory legal acts and business literature, along with the title of the position "adviser on taxes and fees", the title "tax consultant" is used.
The position of consultant on taxes and fees is typical for organizations providing consulting services on taxation matters. These can be organizations that provide only tax advice, as well as organizations that provide advice on various issues, including tax. For example, departments tax consulting, whose staff includes tax consultants, are created in audit and legal offices, consulting companies, specialized publishing houses, etc. A number of enterprises practice the introduction of a position tax consultant in financial departments.
In the future, it is planned to conduct certification of consultants on taxes and fees. Certification of tax consultants is a form of recognition of compliance with the established requirements of these entities. It is being introduced as a way to ensure the quality of the performance of tax consultants' professional advisory duties.
A number of universities and training centers are currently training tax consultants. It would be useful for employers to know that the Central Commission for Tax Advisory of the Ministry Russian Federation on Taxes and Duties intends to authorize the Moscow Socio-Economic University as a training center for the training of tax consultants. This university is the developer of programs, educational and thematic plans, instructive and methodological materials for the preparation of tax consultants.
Certified tax consultants provide consulting services on the application of tax legislation, develop various taxation options in relation to the specifics of a legal entity and an individual, participate in the consideration of claims in arbitration courts and courts of general jurisdiction in disputes arising from tax legal relations, as well as in cases of prosecution for committing tax offences.
Job description for a consultant on taxes and fees (tax consultant) is developed if an employment agreement (contract) is concluded with him. If the consultant performs work on the basis of a civil law contract, then the main source of his rights and obligations is the contract (services, etc.).
INSTRUCTIONS OF THE CONSULTANT ON TAXES AND FEES
I. General provisions
1. The consultant on taxes and fees belongs to the category of professionals.
2. A person who has a higher professional (economic or legal) education, additional training in the field of taxes and fees and at least 3 years of work experience in the specialty or a secondary professional (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. The consultant on taxes and fees must know:
3.1. The Tax Code, laws and other regulatory legal acts regulating the taxation of legal and individuals.
3.2. Methodological materials related to entrepreneurial and other activities of organizations and individuals.
3.3. Order of conduct accounting and compiling financial statements.
3.4. Fundamentals of legal regulation of property relations.
3.5. Order of conduct tax accounting and preparation of tax returns.
3.6. Order of conduct tax audits and presentation of their results.
3.7. Tax optimization methods.
3.8. Principles of organization of entrepreneurial activity.
3.9. The procedure for concluding, amending, formalizing and terminating civil law contracts.
3.9. Legal bases of activity on tax consulting.
3.10. Modern information technologies.
3.11. Methods of computer processing of information.
3.12. Ethics of business communication.
3.13. Fundamentals of labor legislation.
3.14. Rules and norms of labor protection.
II. Job Responsibilities
Tax Advisor:
1. Provides consulting services to legal entities, regardless of ownership and organizational and legal forms, as well as individuals on the application of tax legislation.
On the formation of the tax base by types of taxes and fees;
According to the composition of costs attributable to cost for tax purposes;
On the use of benefits provided by tax 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.
3. Advises:
Accounting and preparation of financial statements;
On the rights and obligations of taxpayers;
According to the procedure for registration of business transactions;
For tax planning of upcoming transactions;
On the procedure for appealing against the actions of tax authorities and their officials;
On the protection of 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 explanations on the application of regulatory legal acts regulating the taxation of legal entities and individuals.
8. Monitors changes and additions to laws and other regulatory legal acts relating to taxation.
9. Promotes the correct calculation and completeness of payment of taxes and fees.
10. Prepares written explanations, recommendations and consultations on issues of tax and financial law, accounting.
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.
III. Rights
The tax advisor has the right to:
1. Require the legal entity to provide documents and information on tax policy issues; 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. Involve 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. Get acquainted with the documents that define his rights and obligations for his position in the organization, the criteria for assessing the quality of performance of official duties.
6. Participate in the discussion of issues related to their duties.
7. Require the management of the organization to assist in the performance of official duties and the exercise of the rights granted.
IV. A responsibility
The Tax Advisor is responsible for:
1. For 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.
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.
Tax and fees consultant provides tax advisory services. This specialist develops the company's tax policy, carries out tax planning, and optimizes taxation. The tax advisor conducts internal as well as external audits. We present you a sample tax advisor job description.
Job description of a consultant on taxes and fees
APPROVE
General manager
Surname I.O.________________
"________"_____________ ____ G.
1. General Provisions
1.1. The tax advisor belongs to the category of specialists.
1.2. The consultant on taxes and fees is appointed to the position and dismissed from it by order of the head of the organization on the proposal of the head of the department.
1.3. The tax advisor 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 the prescribed manner.
1.5. A person who has a higher professional (economic, legal) education, additional training in the field of taxes and fees and at least 3 years of work experience in the specialty or a secondary professional (economic, legal) education, additional training in the field of taxes and fees and work experience in the specialty for at least 5 years.
1.6. The tax advisor must know:
- the tax code, laws and other normative legal acts regulating the taxation of legal entities and individuals;
- teaching materials relating to entrepreneurial and other activities of organizations and individuals;
- the procedure for conducting accounting and compiling financial statements;
- bases of legal regulation of property relations;
- the procedure for maintaining tax records and compiling tax reports;
- the procedure for conducting tax audits and processing their results;
- tax optimization methods;
- principles of business organization;
- legal bases of activity on tax consulting;
- modern information technologies;
- methods of computer processing of information;
- ethics of business communication;
- basics of labor legislation;
- internal labor regulations;
- rules and norms of labor protection and fire safety.
1.7. The consultant on taxes and fees is guided in his activities by:
- Charter of the organization;
- orders, orders of the head of the organization (direct supervisor);
- this job description.
2. Responsibilities of the consultant on taxes and fees
The Tax Adviser performs the following job responsibilities:
2.1. Provides consulting services to legal entities, regardless of ownership and organizational and legal forms, as well as individuals on the application of tax laws.
2.2. Gives the necessary advice:
- on the formation of the tax base by types of taxes and fees; - according to the composition of costs attributable to the cost for tax purposes; - on the use of benefits provided by tax legislation to various categories of taxpayers and payers of fees; - to comply 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; - according to the procedure for registration of business transactions; - on tax planning of forthcoming transactions; - on the procedure for appealing against the actions of tax authorities and their officials; - on issues of 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. Gives explanations on the application of regulatory legal acts regulating the taxation of legal entities and individuals.
2.8. Monitors changes and additions to laws and other regulatory legal acts relating 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 issues of tax and financial law, accounting.
2.11. He 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 advisor
The tax advisor has the right to:
3.1. Require the provision of documents and information on tax policy issues 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. Get acquainted with the documents that define his rights and obligations for his position in the organization, the criteria for assessing the quality of performance of official duties.
3.6. Participate in the discussion of issues related to their duties.
3.7. Require the management of the organization to assist in the performance of official duties and the exercise of the rights granted.
4. Responsibility of the tax advisor
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 status of the performance of their duties.
4.3. Failure to comply with orders, instructions and instructions of the head of the organization and the immediate supervisor.
4.4. Failure to take measures to suppress the identified violations of safety regulations, fire 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. 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 - important point any business plan. Considering that the 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 Advisors and Auditors: What's the Difference?
The financial sector is replete with various specialties: here are accountants, and lawyers in arbitration cases, 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 in two cases: when “everything is bad” and it’s time to make a diagnosis, or when there is a need to check financial affairs before the next tax reporting. Roughly speaking, the auditor dispassionately analyzes all the gaps in the finances 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, does not have the right to provide consulting services - this may result in a conflict of interest between the customer and the performers.
Unlike an auditor or a financial lawyer, a tax consultant has the right to do more than just give advice and advice. His direct task is to build a strategy for relations with the tax authorities for his client.
Key Responsibilities of Tax Advisors
So, the job of a tax consultant, then, is to plan. More specifically, his responsibilities include:
explanation to the owner of 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 of tax expenses to improve business efficiency;
legal expertise of tax documents;
representation of the interests of the company 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 financial lawyer, 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 educations - legal and economic.
The question arises: why can't an accountant perform all the same functions? Everything is simple. An accountant, as a rule, lacks the competence to make adjustments to financial policy. Moreover, very often accountants, being financially responsible person prefer to play it safe and overpay the state. As a result, the company loses 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. Most applicants for such work take retraining courses in the direction of "Tax consulting". The duration of training is about 380 academic hours.
Jobs for tax consultants in the labor market, average salary
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 the majority of consulting firms are concentrated. There, a specialist with up to 3 years of experience can expect an average of 90 thousand rubles. There are vacancies with an offer of 120 - 130 thousand rubles a month, but this is more like a salary for department heads.
Nevertheless, vacancies for tax consultants come across quite often.
Pros and Cons of Being a Tax Consultant
perspective;
opportunities for career growth;
high salary;
interesting analytical work.
- irregular working hours;
high responsibility;
the need for continuous self-learning.
H analog consultant(NC) is a lawyer specializing in tax law, with sufficient experience in working with different companies and in different industries.
1. When implemented. tax consulting NK, has the right to:
1) on the basis of a tax consulting agreement, issue conclusions to the persons being consulted on the application of legislation;
2) receive oral and written explanations from the consulted person on issues that have arisen in the process of taxation. counseling, as well as information and documents; 3) waive the tax. consulting in the event that the consulted person fails to provide the necessary documents and information; 4) with the consent of the consulted person, involve other NK, specialists and experts.
2. In the course of tax consulting NK are obliged to: 1) comply with the requirements of the legislation of the Russian Federation; 2) promptly inform the person being consulted about the impossibility of carrying out tax consulting activities, as well as about the need to involve other NK, experts, specialists; 3) ensure the safety of information and documents received and (or) compiled during the implementation of tax consulting activities, not disclose their content without the consent of the person being consulted; 4) undergo quality control of work in the manner established by this Federal Law, including providing the authorized federal body, as well as the self-regulatory organization, with all the documents and information necessary for this; 5) provide, at the request of the consulted person, a qualification certificate NK, information about their membership in a self-regulatory organization of tax consultants;
3. NK is obliged at least 1 time in 2 calendar years to undergo training under advanced training programs approved by the self-regulatory organization of tax consultants, of which he is a member NK.
1. Basics of professional ethics NK.
1.1. NK participates in the formation of an independent prof. tax consulting as an independent activity - necessary tool effective economic policy states.1.2. Norms prof. ethics NK are an instrument of public 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 NK with state authorities. authorities, customers, partners, media.
1.4. Ethical behavior must be based on respect for the rights and legitimate interests NK, state bodies. authorities, customers, partners and promote effective activities NK.
1.5. Basic principles of action NK are:
Prof. competence. NK must maintain a high level of prof. knowledge based on regular professional development, on the use of legal norms, rules and standards;
Honesty. When provided by Prof. services to clients NK must act honestly and openly;
Independence. When provided by Prof. services NK acts autonomously and independently.
Conscientiousness. good faith NK should be ensured by the completeness of the consideration and elaboration of a set of problems;
At the same time, misunderstandings often arose between representatives of these specialties, even within the same 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 daily - laws, instructions, rules, instructions, letters and other legislative documents are issued, the emergence of a "hybrid" profession of a tax consultant is absolutely justified. On each large enterprise there must be a person who “fences with both hands”, that is, he understands both legal and economic issues at the same time.
As the name implies, a tax consultant is engaged in the optimization of taxes and the legal cleanliness of their payment and accounting.
Places of work
By and large, any large organization needs a tax consultant. In small firms, there are usually no such narrow specialists and they are not needed there.
There are also consultants in legal, accounting and audit offices.
History of the profession
First of all, a serious complication of the taxation system led to the emergence of the profession. Especially in recent years there is a huge amount of taxes. As a result of this trend, the profession of "adviser on taxes and fees" was officially approved by the Ministry of Labor in 2000. And in 2002, the Chamber of Tax Consultants appeared, which changed its legal status in 2005.
Responsibilities of a tax advisor
Duties of a tax advisor may include:
- Advising corporate executives on tax matters.
- Checking the activities of companies to determine the volume of tax risks.
- Analysis of agreements 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 advisor
Typically, 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.
- Often requires experience as an accountant, lawyer or other specialist close to this topic.
Sometimes it takes knowledge foreign language and accounting programs.
Sample resume for tax consultant
How to become a tax consultant
You can become a tax consultant by obtaining a higher legal or economic Education 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 a mandatory 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, large cities lead in terms of earnings of consultants.
The average salary of a tax consultant is around 37,000 rubles per month.
Where to get training
Apart from higher education There are a number of short-term trainings on the market, typically lasting from a week to a year.
Interregional Academy of the construction and industrial complex and its courses of 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 a diploma or a state-issued certificate. We have trained over 8000 graduates from almost 200 cities. You can study externally, get an interest-free installment plan.
