Profession tax consultant. Job Responsibilities of a Tax Consultant

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

tax consultant — an employee of a tax organization advising clients (legal and individuals) on tax matters. The profession is suitable for those who are interested in mathematics, economics and law (see choosing a profession for interest in school subjects).

Short description

It is no secret that changes are made to the Tax Code with enviable constancy. Asking the same question about taxes in the Ministry of Finance, the State Duma or the Ministry of Justice, you can get three different answers. In order not to get confused in them, the profession of a tax consultant was invented. It is he who can advise on controversial issues of taxation, as he always keeps abreast of rapidly changing legislation.

The close, constructive cooperation of all participants in tax legal relations largely depends on a tax consultant today. A tax consultant acts as a qualified intermediary between the tax authority and the taxpayer. Life itself forced us to take into account the interests of both parties, since only civilized relations based on understanding each other can give desired result. Tax consultant is a specialist high class. To get this profession, it is not enough just to graduate from a university. It is necessary to unlearn under the program of additional education, and then improve your skills all your life.

Features of the profession

A tax consultant advises clients (legal entities and individuals) on taxation issues, as well as:

  • explains the practice of applying the legislation on taxes and fees;
  • helps to solve tax optimization issues for legal entities and individuals;
  • prevents errors related to incorrect calculation and late payment of taxes;
  • assists in the organization and maintenance of tax accounting;
  • represents and defends the interests of taxpayers in judicial and other bodies;
  • provides services for legal examination of taxpayer documents.

Tax consulting- an adjacent area between jurisprudence and economics. Certified lawyers and economists have a huge advantage: they understand the tax system and have special knowledge. Depending on the place of work, tax consultants perform other functions: develop teaching materials and recommendations for clients, take part in tax audits, prepare articles, materials for publication in various publications, participate in projects related to tax planning and optimization.

Pros and cons of the profession

The advantages of this profession include the relevance and prospects of the profession, the possibility of professional growth, high wages. This is an interesting, creative work that requires constant professional development. In addition, it is necessary to follow changes in legislation, the progress of tax reform, attend seminars, communicate with colleagues in order to be aware of not only the letter of the law, but also the real situation in the business world.

Important qualities

Analytical mindset, the ability to competently and concisely express one's thoughts orally and in writing, to convince, defend one's point of view, focus on results, diplomatic skills. Successful careers will be achieved by people with a broad outlook, the ability to act and think outside the box and are ready to consider more and more complex issues that tax legislation can pose.

Training of tax consultants

Russian Institute vocational education"IPO" - recruits students to receive a specialty through a remote program of professional retraining and advanced training. Studying at the IPO is a convenient and fast way to receive distance education. 200+ training courses. 8000+ graduates from 200 cities. Short deadlines for paperwork and external training, interest-free installments from the institute and individual discounts. Contact us!

Training is conducted in institutions accredited by the Chamber of Tax Consultants. There are about eighty of them. One of the first to start training consultants on taxes and fees was the Educational and Methodological Center under the Ministry of Taxes of Russia. Among the teachers of the center are the developers of the program, current tax consultants, members of the Chamber.

Training centers located on the basis of universities of a financial profile have a certain advantage. Firstly, financial universities and institutions were the first to react to the emergence of a new curriculum, and managed to gain considerable experience in training tax consultants. Secondly, the personnel issue has been successfully resolved in the oldest financial institutions.

Workplace

Auditing and consulting companies, professional media, reference legal systems, financial departments of large companies, organizations of various forms of ownership, tax inspections, Insurance companies and banks, ministries, departments, executive and judicial authorities, schools, prosecutor's office and customs.
Tax consultants work in the state of all large private and public enterprises. There is a tendency to expand the use of the profession - medium and small businesses are no less interested in establishing the tax policy of their organization than their larger counterparts.
The consulting services of consultants on taxes and fees, who are not on the staff of organizations, are in demand on the labor market. The qualification certificate gives the right to give such consultations.

Salary

Salary as of 07/25/2019

Russia 15000—45000 ₽

Moscow 46000—130000 ₽

Career steps and prospects

Career steps in a consulting company:

  • Intern / Junior (Assistant)
  • Consultant / Consultant
  • Senior consultant / Senior consultant
  • Manager (project manager)
  • Partner (head of the department)

To become a tax consultant, you need to go through a difficult path. This has its advantages: a consultant on taxes and fees is a scarce profession. Now there are just over 6,000 certified specialists throughout Russia.

The history of the creation of the Chamber of Tax Consultants - a professional community of consultants on taxes and fees in Russia:

August 4, 2000. Decree No. 57 of the Ministry of Labor and social development The Russian Federation has introduced a new qualification "Consultant on taxes and fees" into the "Qualification directory of positions of managers, specialists and other employees".

September 1, 2000. Five Moscow universities have begun training tax consultants under programs approved by the Russian Ministry of Taxes and Duties.
2000 - 2001 years. The qualification certificate "Consultant on taxes and fees" was received by the first 700 specialists. There was a need to create a professional community of tax consultants.

January 9, 2002. The non-commercial partnership "Chamber of Tax Consultants" was registered.

Since October 2003, the magazine "Tax Disputes" has been published - the official print organ of the Chamber of Tax Consultants.

December 14, 2004. The General Meeting of the members of the Chamber approved the "Norms of Professional Ethics of Tax Consultants".

April 20, 2005. The Ministry of Justice of the Russian Federation registered the Interregional Public Organization "Chamber of Tax Consultants".

The Chamber today has Observer status in the European Confederation of Tax Consultants.

The tax advisor has the right to:

1. Require the customer to provide documents and information on tax policy issues.

2. Receive clarifications and additional information necessary for the provision of advice.

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. It should be noted here that in some cases, the consultant in order to provide professional services needs to involve an expert or consultant in another field. Subject to the provisions of Art. 780 of the Civil Code of the Russian Federation, the involvement of a co-executor under a paid services agreement must be agreed with the customer.

Unless otherwise provided by the contract for the provision of services for compensation, the contractor is obliged to provide services personally.

Civil Code of the Russian Federation, art. 780 "Execution of the contract for the provision of services"

Of course, when preparing a tax consulting agreement, the consultant is interested in a clear definition of his liability caused to the person who entered into the agreement for the provision of consulting services, and its possible limitation.

Responsibility of a tax advisor

Responsibility for unqualified (poor quality) advice can only arise if the customer proves the fact of its poor quality. The Tax Advisor is responsible for:

1) for improper performance or non-performance of obligations stipulated by the contract - 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.

The tax advisory law should pay great attention to the responsibility of the tax advisor for their actions. It is possible to allocate moral, financial and criminal responsibility.

Speaking about the duties and responsibilities of a tax consultant, special attention should be paid to the issue of criminal liability (paragraph 7 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated December 28, 2006 No. 64 “A person who organized the commission of a crime under Article 199 of the Criminal Code of the Russian Federation, or commission of the head, chief accountant (accountant) of an organization - a taxpayer or other employees of this organization, as well as assisting in the commission of a crime with advice, instructions, etc., is liable, depending on the deed, as an organizer, instigator or accomplice under the relevant part of Art. 33 of the Criminal Code of the Russian Federation and the relevant part of Article 199 of the Criminal Code of the Russian Federation). If the activities of a tax consultant are contrary to legal requirements, then he must be held responsible for his actions. In the case of collusion, the tax advisor should bear the same responsibility as the taxpayer.

Obviously, a specialist consultant can be considered as an accomplice in a crime only in those cases when not only a causal relationship between his consulting services and the illegal result achieved in the form of non-receipt of taxes in the budget system is proved. The following must also be proven:

Causal relationship between the act, regarded as organization or incitement, or aiding, and encroachment on the interests of the budget;

The subjective attitude of the consultant to this result (the guilt of the consultant in the form of direct intent aimed at achieving this result).

If the consultant provides tax advisory services and makes some recommendations on tax optimization, then this in itself cannot be considered a crime. Even if the head of the organization subsequently uses the advice for tax evasion purposes, and this has been proven by the court, at least the following circumstances will need to be proved to attract the consultant as an accomplice:

1) that the consultant knew for sure that his advice would be used for tax evasion and aimed precisely at tax evasion, and not at achieving a different result;

3) knew what kind of tax and in what amount it was supposed not to pay, i.e. knew about the presence of objects of tax or that these objects should be formed by the taxpayer, and understood that taxes would have to be paid from them.

If the consultant was mistaken as to whether the law would be violated by this or that behavior, or could not know that the taxpayer would be guided by the violated legal norms, then this excludes the guilt of the consultant.

The consultant cannot be held criminally liable as an accomplice if the implementation of the tax crime could not be covered by the will and consciousness of the consultant himself and occurred without involving him in criminal intent or directly in criminal acts for non-payment of due taxes.

Financial liability may be determined by an agreement that fixes that the tax consultant is liable in the amount of the remuneration received. But in each individual case, depending on the complexity of the issue, the specific situation, it is necessary to discuss with the customer consulting service limits of responsibility.

Moral responsibility should be clearly reflected in the law on tax advice. A tax consultant must work in compliance with the requirements of the law, as well as ethical standards.

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.

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 "".

The Institute of 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 state-issued certificate. We have trained over 8000 graduates from almost 200 cities. You can study externally, get an interest-free installment plan.