Tax consultant. Most of the listed criteria also require the acquisition of special knowledge that allows them to carry out qualified tax consulting activities.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Hosted at http://www.allbest.ru/

Organizational aspects of tax consulting

1. Job Responsibilities of a Tax Consultant

In foreign practice, tax consulting is quite common, and in a number of countries it is legal status legislated. Unfortunately, in our country the law on tax consulting has been under consideration for several years. State Duma. Describing the legal elaboration of the problem, it is necessary to say about the emergence of a new qualification characteristic "adviser 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 additions to the Qualification Directory for the positions of managers, specialists and other employees."

Within the framework of the said document, it was established to introduce an addition to section I "General industry qualification characteristics of positions of employees employed at enterprises, institutions and organizations" of the Qualification Directory for the positions of managers, specialists and other employees, approved by Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37 In accordance with the Appendix to the said Decree, the following job responsibilities may be assigned to a consultant on taxes and fees:

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: formation of the tax base by types of taxes and fees; the composition of costs attributable to cost for tax purposes (which, in accordance with the text of Chapter 25 of the Tax Code of the Russian Federation, should be understood as expenses of the organization for tax purposes); the use of benefits provided by law 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 also 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 give explanations on the application of regulatory legal acts regulating the taxation of legal entities and individuals;

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

2. Formal requirements that a tax consultant must meet

To implement the listed job responsibilities 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 consultant must know:

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

2. teaching materials relating to entrepreneurial and other activities of organizations and individuals;

3. fundamentals of labor legislation;

4. order of conduct accounting and compiling financial statements;

5. order of conduct tax accounting and preparation of tax returns;

6. order of conduct tax audits;

7. principles of organization entrepreneurial activity;

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

9. modern information technologies;

10. ethics business communication;

11. rules and regulations on labor protection.

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

3. Informal requirements for a tax advisor

Informal requirements are closely related to formal requirements, since membership in the Chamber of Tax Advisers and obtaining a certificate tax consultant impossible without specialized knowledge in the field of tax consulting. Informal requirements are represented by the professional criteria applied in evaluating a tax advisor. These include; knowledge and skills; the ability to provide services that realize the public interest; ethical standards; compliance with the requirements of society; self-discipline and self-control. When choosing a specific specialist or company from a set of legal entities and individuals available on the market, capable of providing services in the market for services in accordance with the law tax consulting, the client initially implies the compliance of the chosen one with a certain set of criteria and indicators. The set of criteria and indicators used in this selection includes:

image of the consultant - reputation in the business environment (among colleagues and readers of publications of the tax consultant 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 taxpayer problems;

a creative approach and understanding of the culture and 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 current clients about 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 about ways and means of solving the client's problem, seeing the role of the client in the consulting project, technical design of the proposal;

the ability of the consultant to complete the work within a certain period of time - it implies not only the high efficiency of the consultant, but also the presence of a team of qualified support staff, as well as the availability of all types of resources;

the ability of the consultant to find a partner or additional resources for his client, using existing contacts 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 terms of its payment;

observance by the consultant of 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 that allows them 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 description tax consultant

4. Activities of the Chamber of Tax Advisers

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 Non-profit partnership for organizing the activities of consultants on taxes and fees "The Chamber of Tax Consultants", created on January 9, 2002 and headed by D.G. Blueberry. The founders of the Chamber are legal entities operating in the field of professional tax consulting:

state educational institution "Training and methodological center under the Ministry of the Russian Federation for taxes to fees";

State University of Management;

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

non-state educational institution "Moscow Socio-Economic University";

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

non-state 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 audit bodies were formed.

The Chamber of Tax Consultants was established for the following purposes: formation and development of professional tax consulting; providing conditions and assistance in the implementation of the 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 defends the professional interests of tax consultants;

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

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

creates a single 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 the training and professional retraining of tax consulting specialists, and also creates conditions for their systematic improvement of their qualifications;

conducts certification of specialists engaged in 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;

carries out consulting of educational services;

develops uniform programs for training, professional retraining and advanced training of tax consultants, which are used by educational institutions when 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, symposiums, 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 an 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, conducts lotteries, auctions, concert and entertainment and other events for these purposes in accordance with the established procedure;

conducts entrepreneurial, 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 to new members.

Admission of a new member to the Chamber is carried out by the Presidential Council on the basis of a submitted application addressed to 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 members 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 demands 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 in his professional activity knowledge, methods, practical skills of both one and another specialty.

The Chamber of Tax Consultants assumed the functions (previously carried out by the Ministry of the Russian Federation for Taxes and Duties) to form a corps of highly professional tax consultants:

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 who has a combination of legal, financial and economic knowledge and has an appropriate qualification certificate.

Hosted on Allbest.ru

Similar Documents

    The system of bodies of the Ministry of the Russian Federation on taxes and fees. Modern tasks and rights tax authorities and their officials. The term of the audit and the time of the actual stay of the inspectors on the territory of the tax object being audited.

    test, added 10/17/2010

    Characteristics of tax consulting models. Organization of tax consulting in developed countries of the world. Draft Law of the Russian Federation "On Tax Consulting". The structure and composition of a consulting firm on the example of KG Capital LLC.

    thesis, added 01/11/2014

    Organization of accounting and tax accounting of small businesses operating under the general taxation regime. Application of the tax regime in the form of a single tax on imputed income. Types of benefits for taxes and fees in the Russian Federation.

    term paper, added 09/27/2014

    Consideration of types and elements of tax accounting. Description of the composition and form of duty reporting. Analysis of the accounting system for settlements with the budget for taxes and fees on the example of OOO NPK "Sector". Determination of ways to optimize taxation at this enterprise.

    term paper, added 07/16/2010

    The concept of tax control as a category of tax law. Object, subject, goals and objectives of tax control. Classification, forms and methods of tax control. Types of tax audits. Study of the organization of tax control in the Russian Federation.

    abstract, added 04/21/2010

    The system of basic provisions of tax accounting. Problems of legislative regulation of tax accounting. Composition, structure and classification of tax accounting registers at the present stage. Elements of tax accounting determined by the Tax Code.

    abstract, added 10/25/2008

    The concept of tax potential and its essence. The role of tax policy in the formation of tax potential. Methods for assessing the tax potential, calculating the tax potential of the region. Tax passport and its place in determining the tax potential.

    term paper, added 12/25/2010

    Concept of "tax consulting". The role of tax planning within the framework of tax consulting in the financial and economic activities of enterprises. Ways to optimize taxes. Financial analysis as a tool for optimizing taxation.

    test, added 06/19/2011

    The impact of tax on business decision-making. Historical aspects of tax planning in the context of the development of financial management. Specifics of the tax segment of financial management of business entities. Members of tax planning.

    abstract, added 12/27/2010

    Essence, goals and place of tax administration, the role of planning and accounting in this process. Principles of control and regulation in the system under study. Identification of existing problems and ways to improve tax administration in Russia.

Limited Liability Company "Beta"
LLC "Beta"

!} APPROVE
General manager
LLC "Beta"
___________________ A.I. Petrov

20.07.2012

Job description consultant on taxes and fees (tax consultant)

20.07.2012 № 275-CI

Moscow city

1. GENERAL PROVISIONS

1.1. Real D job description defines position duties, rights and responsibilitiesConsultant on taxes and fees LLC "Beta".

1.2. appointed to office and dismissed from office by order on submissionHead of department.

1.3. Tax and fees consultantreports directlyHead of department.

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

1.5. Tax and fees consultant must know:
- the laws and other regulatory legal acts regulating the taxation of legal entities and individuals;
– methodological materials related to entrepreneurial and other activities of organizations and individuals;
– Fundamentals of labor legislation;
- the procedure for conducting accounting and compiling financial statements;
- the procedure for maintaining tax records and compiling tax reports;
- the procedure for conducting tax audits;
– principles of business organization;
– the procedure for concluding, amending, formalizing and terminating civil law contracts;
– modern information technologies;
- ethics of business communication;
- rules and regulations on labor protection.

1.6. In its activityTax and fees consultantguided by:
– local regulationsLLC "Beta", including the Internal Labor Regulations;
- orders (instructions)General Director of LLC "Beta"and immediate supervisor;
- real d official instruction.

1. 7 . During the period of absenceConsultant on taxes and feeshis duties are incumbent onofficer appointed by orderGeneral Director of LLC "Beta".

2. JOB RESPONSIBILITIES

Tax and fees consultantperforms the following d official duties:
2.1. Renders consultation services to organizationsregardless of the form of ownership and organizational and legal forms and individuals on the application of tax laws.
2.2. Yes There are no necessary recommendations for:
– formation of the tax base by types of taxes and fees;
- the composition of costs attributable to the cost price forfirs of taxation;
– the use of incentives provided by tax legislation for various categories of tax paymentsfarmers 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 gives explanations on the application of regulatory legal acts regulating the taxation of legal entities and individuals.
2.5. Conducts monitoring of changes and additions made to laws and other normative legal acts relating to taxation, contributes to the correct calculation and completeness of payment of taxes and fees.

3. RIGHTS

Tax and fees consultant has the right to:
3.1. demand from your immediate supervisor assistance in the performance of official duties and the exercise of rights.
3.2. Improve your skills.
3.3. Request personally or on behalf of the immediate supervisor from employees the reports and documents necessary for the performance of official duties.
3.4. Get to know the draft solutionsGeneral Director of LLC "Beta"relating to activitiesConsultant on taxes and fees.
3.5. Submit for consideration his immediate supervisor of the proposalregarding their activities,including raising questions about improving their work, improving organizational- technical conditions of work, increase in wages, payment of overtime in accordance with the legislation and provisions governing the system of remuneration workers LLC "Beta".
3.6. receive from workersLLC "Beta"information necessary for reference its activities.

4. RESPONSIBILITY

Tax and fees consultantis responsible:
4.1. For failure to perform or improper performance of their obligations under this d job description - in accordance with the current labor legislation.
4.2. For other offenses committed during reference their activities (incl.h. associated with causing material damage and damage to business reputationLLC "Beta"), - in accordance with the current labor, civil, administrative and criminal legislation.

5. WORKING CONDITIONS

5.1. Working mode Consultant on taxes and feesdetermined in accordance with the Internal Labor Regulations established by v LLC "Beta".
5.2. The employer evaluates the effectiveness of activitiesConsultant on taxes and feesin accordance with the Set of measures for evaluating the effectiveness, approved by the orderGeneral Director of LLC "Beta".

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. So, for example, tax consulting departments, which include tax consultants, are created in audit and legal offices, consulting companies, specialized publishing houses, etc. A number of enterprises practice introducing the position of a 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 Consulting of the Ministry of the 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.

The 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 entities and individuals.

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

3.3. The procedure for conducting accounting and compiling 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 processing 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 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.

If I were Yevgeny Sivkov, I would be flattered that they compare me with Ostap Bender: smart, knows what he needs, successful .. of course, not all of Bender's qualities should be emphasized here. Regarding the “fools” who are written about by the yellow newspapers who attended Yevgeny Sivkov’s courses, forgive the unrespected ones .. you insulted almost the entire successful audience of accountants and entrepreneurs who, after visiting the course on financial literacy, applied their knowledge quite successfully. By the way, people talk more about the bad than the good.
I express disbelief to numerous clones-reprints, tk. they speak in a derogatory tone about a person. Also, I’m just tired of when we blacken one or the other, like a carbon copy. When will people finally stop prying their nose into other people's business?
About "..is based on the ideas of tax evasion and the use of various black and gray schemes to circumvent the tax system as a whole."
Dear yellow newspapers, answer a simple question - did you yourself attend Yevgeny Sivkov's courses?
Not? Maybe you are his employee or relative that is so well aware of his activities?
Yevgeny has a famous book that brought on him both deputy wrath and serious checks - “Black and White Tax Optimization”. So, exactly those “schemes” that are legal are given there. That is, not even schemes in the generally accepted sense, but techniques for the competent application of options provided for by law to reduce the tax burden.

“White schemes become black only in crooked hands,” Evgeny emphasizes.
The most competent optimization, in his opinion, is without the use of schemes.

Many weave his themes about Putin and the yellow revolution in Ukraine into their articles.
And what is illegal or special here when E. Sivkov mentions “Putin or the Orange Revolution in Ukraine” in his speeches? This is discussed not only in the halls, but also in the kitchens of housewives.

Regarding the phrase: "Russia loves historical rebels." I would rephrase it differently - the authorities do not like rebels, and the difference between officials and ordinary people is in the extensive privileges given to them, which is why the negative publications about Yevgeny Sivkov are written by OFFICIALS, and not ordinary people.

Do you think that they will pat his head for Yevgeny Sivkov's speeches on healthy tax optimization? No - they will denigrate and imprison. Tell me, honestly, do all individual entrepreneurs pay taxes and don’t think about how to pay less? Do sellers always break a check, do they show all income to the state? Everyone thinks how to survive .. not get rich, but survive.
We saw a sad banner on the Internet, something like this on it: “I’m thinking, they’ll put you in jail for 5 years for robbing a bank, and they’ll give you the same term for 2 tablespoons of stolen wheat. So what to do?

Negative reviews, articles and publications, you see, are made by competitors and ill-wishers. The money will run out and your articles will also run out.

And also tell me, do other thieves and swindlers, namely (officials and deputies of many stripes) have intellectual property, like E. Sivkov? So why is he spread rot, but they are not (for bribes, many cars of apartments and cottages?)

Who is ready to change his mind, read the original speech by Evgeny Sivkov http://www.vsluh.ru/news/economics/309744

We bring to your attention a typical example of a job description for a consultant on taxes and fees, a sample of 2019. A person who has a higher professional (economic or legal) education, additional training in the field of taxes and fees and work experience in the specialty for at least 3 years 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. Do not forget, each instruction of a consultant on taxes and fees is issued on hand against receipt.

It provides typical information about the knowledge that a tax consultant should have. About duties, rights and responsibilities.

This material is included in the huge library of our site, which is updated daily.

1. 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. A consultant on taxes and fees is hired and dismissed by the director of the organization.

4. The consultant on taxes and fees must know:

— 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;

— Fundamentals of labor legislation;

- the procedure for maintaining accounting records and compiling financial statements;

— the procedure for tax accounting and tax reporting;

- the procedure for conducting tax audits;

— principles of business organization;

– the procedure for concluding, amending, formalizing and terminating civil law contracts;

— modern information technologies;

- ethics of business communication;

- internal labor regulations;

— rules and norms of labor protection, safety measures, industrial sanitation and fire protection.

5. In its activities, the consultant on taxes and fees is guided by:

RF legislation,

- the charter of the organization,

- orders and orders of employees to whom he is subordinate in accordance with this instruction,

- this job description,

- The internal labor regulations of the organization.

6. The consultant on taxes and fees reports directly to ________ (indicate the position of the employee to whom he reports)

7. During the absence of a consultant on taxes and fees (business trip, vacation, illness, etc.), his duties are performed by a person appointed by the director of the organization in the prescribed manner, who acquires the appropriate rights, duties and is responsible for the performance of the duties assigned to him.

2. Responsibilities of the consultant on taxes and fees

Tax Advisor:

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

— formation of the tax base by types of taxes and fees;

- the composition of costs attributable to cost for tax purposes;

- 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. Advise 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.

4. Develops options for optimizing taxation in relation to the specifics of the activities of organizations and individuals; informs them about tax legislation and gives explanations on the application of regulatory legal acts regulating the taxation of legal entities and individuals.

5. Monitors changes and additions to laws and other regulatory legal acts relating to taxation, promotes the correct calculation and completeness of payment of taxes and fees.

6. Complies with the Internal Labor Regulations and other local regulations organizations.

7. Complies with internal rules and regulations of labor protection, safety, industrial sanitation and fire protection.

8. Ensures cleanliness and order in his workplace,

9. Fulfills, within the framework of the employment contract, the orders of the employees to whom he is subordinate in accordance with this instruction.

3. Rights of a tax advisor

The tax advisor has the right to:

1. Submit proposals for consideration by the director of the organization:

- to improve the work related to the duties provided for in this instruction,

- on the promotion of distinguished employees subordinate to him,

- on bringing to material and disciplinary responsibility of employees subordinate to him who violated production and labor discipline.

2. Request from structural divisions and employees of the organization the information necessary for him to perform his duties.

3. Get acquainted with the documents that define his rights and obligations in his position, the criteria for assessing the quality of performance of official duties.

4. Get acquainted with the draft decisions of the organization's management regarding its activities.

5. Require the management of the organization to provide assistance, including the provision of organizational and technical conditions and the execution of established documents necessary for the performance of official duties.

6. Other rights established by the current labor legislation.

4. Responsibility of the tax advisor

The tax advisor is responsible for the following:

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

Job description of a consultant on taxes and fees - a sample of 2019. Duties of a tax and levy consultant, rights of a tax and levy consultant, responsibility of a tax and levy consultant.