20.01.2021

How become a Tax Advisor? Comparative Law in 15 countries

What training should Tax Advisors have? What exam should they pass? Can any lawyer practice as a Tax Advisor? Do Tax Advisors need to prove some kind of experience? What happens in case a judge notices tax fraud in a client? Is it usual that the judge declares the tax advisor responsible as well? Let´s check 15 countries regulation.

What training should Tax Advisors have in the UK?

There are various routes to being a tax adviser in the UK. You can be a qualified solicitor and then specialize in Tax after your training contract. Solicitors do not tend to have any specific tax qualifications although some choose to take the exams that accountants take (the CTA – see below) or to take the LLM in Tax. There are also barristers who end up choosing a set that specializes in Tax and then become Tax barristers. Like solicitors, they do not tend to have any specific tax qualifications although some take the LLM or the CTA (see below). Qualified accountants who want to specialize in tax do the exam to become a Chartered Tax Adviser (CTA).

What exam should they pass? CTA exam

Can any lawyer practice as a Tax Advisor? Yes, although most solicitors tend to get experience in the large law firms which have either corporate tax departments or private client departments where they can learn about private client tax. Tax barristers tend to be in sets that specialize in Tax.

Do Tax Advisors need to prove some kind of experience? See above for solicitors and barristers. Qualified accountants who have the CTA may be able to work in tax without any experience.

Given that tax regulations are usually complex and changing, and therefore alien to general knowledge, what happens in case a judge notices tax fraud in a client? Is it usual that the judge declares the tax advisor responsible as well? There is a separate Tax tribunal for pure tax cases and the general tribunal system for non-tax cases (other than areas like employment which have specialist tribunals). As tax fraud is a criminal matter, criminal judges may be able to deal with the criminal aspects without recourse to any tax specialists. In the UK we now have increasing regulations which hold a tax adviser responsible for facilitating tax avoidance schemes.

USA

What training should Tax Advisors have in the USA?

Tax consultants, or tax advisors, are experts in tax law, planning and compliance. A tax consultant typically expands on the role of tax preparer. While tax consultants prepare tax returns, they also often work closely with clients throughout the year to ensure client tax liability is minimized.

What exam should they pass? Do Tax Advisors need to prove some kind of experience?

Tax consultants in the US generally hold bachelor’s degrees in accounting, finance or a related field; however, because no formal certification is required, individuals often take on advisory roles after years of experience in another tax related profession. Obtaining licensure as a CPA demonstrates the formal education and professional experience needed to support a future as a successful tax consultant. However, Internal Revenue Service employees may have years of experience, yet no formal education and be very well suited for advisory roles allowing them to obtain positions as tax consultants because of their relevant experience alone.

Can any lawyer practice as a Tax Advisor?

There are several professional designations that compliment the tax consultancy profession well. Each of these is offered by different governing bodies and involves unique certification requirements.

Accredited Tax Consultant
The most relevant certification to the tax consultant profession is the Accredited Tax Consultant (ATA) credential. This designation demonstrates that a professional has advanced knowledge in complex tax planning subjects, including estate and retirement planning. To achieve the designation, a candidate should have at least five years of experience in a tax-related profession, with at least 40% of the work dedicated to tax planning and consulting. There are no minimum education requirements to be considered for an ATA credential. The candidate will be required to pass a thorough exam consisting of 100 multiple choice questions. The exam questions cover ethics, tax preparation, client consulting, bankruptcy, compliance, regulation and more.

Similar to a CPA, ATAs are required to meet annual education requirements to ensure the continuity of their certification. Although CPAs often need to obtain as many 120 credit hours during a three-year period, ATAs are only required to complete 90 hours of continuing education.

The Accreditation Council for Accountancy and Taxation (ACAT) www.acatcredentials.org is responsible for issuing the ATA designation. The ACAT provides a network for ATAs to communicate with one another, as well as educational opportunities.

Enrolled Agent
The Internal Revenue Service (IRS) issues an Enrolled Agent (EA) license to representatives who prove themselves to be competent in tax matters. Upon passing a qualifying exam, they will be allowed to represent their clients before the IRS for tax issues including audit, collections and appeals. This is beneficial license for a tax consultant because only lawyers, certified public accountants and enrolled agents may represent taxpayers before the IRS.

A tax expert can become an EA by passing a thorough examination that covers all facets of the United States tax code. They can also become an EA if they have five years of experience as an IRS employee who has continuously interpreted and applied the tax code in their position. A background check will be performed on all EA candidates, which will include verifying references and reviewing financial information.

Although an EA license is granted by the U.S. Department of Treasury, the National Association of Enrolled Agents (NAEA) represents the EAs collectively as a group. The NAEA provides advocacy and public awareness services to the EA members.

Certified Public Accountant
Likely the most common designation held by tax consultants, but also the most respected, a Certified Public Accountant (CPA) must meet education, experience and testing requirements. CPAs are well known for their ethical responsibility and extensive knowledge of tax and accounting matters. Although some requirements differ between states, all CPA candidates will require certain minimums under the Uniform Accountancy Act:

150 undergraduate / graduate credit hours of education
A minimum amount of relevant work experience (usually one year)
Passing scores on the rigorous four-part CPA exam

Once obtained, a CPA must take continuing education courses annually to keep their license current. Tax consultants can benefit from obtaining licensure as a CPA because of the increased professional opportunities available and trusted reputation associated with the designation.

The national organization supporting CPAs is the American Institute of Certified Public Accountants (AICPA). The AICPA provides members with education, leadership, and professional resources to help manage their businesses and professional matters. In addition to the national organization, each state has its own organization designed to represent the CPAs licensed in that state.

In connection with tax court proceedings, the advisor will generally not be found guilty along with the principal in a tax case as they act in an advisory capacity. However if they participate in a fraud they can be convicted.

TURKEY

What training should Tax Advisors have in Turkey?

The Law of Independent Accountancy, Certified Public Accountancy and Sworn-in Certified Public Accountancy regulates this area. The Law creates and defines three categories of accounting and auditing professionals;

Certified Public Accountant, (CPA)
Sworn-in Certified Public Accountant.(Sworn-in CPA).

Certified Public Accountants should:

have a bachelor’s degree in economics, law or business management.
Pass the practical experience entrance exam.
Complete a practical experience of minimum 3 years.
Pass a professional competence exam.
Those that have not had bachelor’s degree in economics, law or business management, should have master’s degree on these areas.

Sworn-in Certified Public Accountants should

have At least 10 years of work experience as Certified Public Accountant
Pass a professional competence examination conducted by TÜRMOB

What exam should they pass?

For CPAs the proficiency examinations conducted by TURMOB comprises the following subjects;

Financial Accounting,
Financial statements and their analysis,
Cost accounting,
Accounting auditing,
Tax legislation and its implementation,
Law, Company Law,
The Professional Law of Accounting and Financial Advisership.
To be admitted as being successful in the examinations, 60 points out of 100 should be got.

For sworn-in CPAs the proficiency examinations in order to be awarded a license for sworn-in certified public accountancy comprises the following subjects;

Advanced financial accounting,
Financial management,
Managerial accounting,
Auditing, Reporting and Professional Law,
Revision,
Techniques for taxation,
Taxes levied on incomes,
Taxes levied on expenditure and wealth,
Foreign trade and Exchange Rate legislation,
Capital Market legislation.

Can any lawyer practice as a Tax Advisor?

Law graduates can practice as a tax advisor provided that they fulfill the conditions defined above for becoming an independent accountant, certified public accountant or sworn-in certified public accountant.

Do Tax Advisors need to prove some kind of experience?

Yes, please see above for experience requirement of sworn in CPAs.

CPAs are responsible for the accuracy of the reports they have issued regarding the return. If the report they have issued is not correct, they shall be jointly and severally liable with the taxpayer for the taxes incurred and the fines to be imposed, limited to the scope of the report.

Sworn in CPAs are responsible for the accuracy of their certification. In the event that their confirmation is not correct, they are jointly and severally liable together with the taxpayer for the losses incurred and the fines to be imposed, limited to the scope of the certification.

In general liability of CPAs arise upon completion of a tax audit report. Following this report, CPAs are usually declared jointly and severally liable together with the taxpayer for the losses incurred and the fines to be imposed upon completion of a lawsuit before the relevant tax court.

SPAIN

What training should Tax Advisors have in Spain?

No experience is required

What exam should they pass?

No exam is required

Can any lawyer practice as a Tax Advisor?

Yes. Any lawyer, with or without any specific knowledge is permitted to render legal advice

Do Tax Advisors need to prove some kind of experience?

Not at all

Historically, tax advisors have not been co-responsible (as a general rule). In recent years, this trend is changing.

NETHERLANDS

What training should Tax Advisors have in Holland? – What exam should they pass? – Can any lawyer practice as a Tax Advisor? – Do Tax Advisors need to prove some kind of experience?

The title “fiscalist” is protected. This title can only be used after an academic tax education, which education is normally is part of the law academy.

The title “tax advisor” is not protected, so everybody can use this title and advices on taxes.

However, tax advisors (and “fiscalists”) can become member of the Dutch Association of Tax Advisers which guarantees quality to a certain extent. Check: https://www.nob.net/dutch-association-tax-advisers for more information and the requirements. Tax Advisors have also the possibility to register in a “tax advisor register” for the same reason (proof of quality) https://rb.nl/. So, it makes difference if a tax advisor is member of the abovementioned organisations or not.

Given this explanation, in principle a lawyer can practice as a tax advisor, and it is up to the person to get member of a professional organisation or not, but for using the title “fiscalist” he needs to have a academic degree in tax science as well.

To a certain extent tax advisor can be held liable for wrong advices or fraud. I won’t say that this is ‘usual’ but it is certainly possible.

CEZCH REPUBLIC

What training should Tax Advisors have in Czech Republic and what exams should they pass?

Every tax advisor in the Czech Republic has to be registered in Tax Advisory Chamber of the Czech Republic which oversees the qualifications of tax advisors. Currently there is no mandatory training or practise period demanded by the Chamber, however to be registered in the Chamber as tax advisor, each candidate must meet the conditions and pass the tax advisory exams prepared by the Chamber. The conditions for admission to the exam are: bachelor degree, clean criminal record and not performing a profession that does not simultaneously allow business (for example judge, prosecutor). The exam itself then consists of two written parts and one oral part. According to the Chamber, only 20 % to 30 % of candidates pass the exam.

Can any lawyer practice as a Tax Advisor?

Any lawyer, i.e. person who has master´s degree in law (can practice as a tax advisor. In fact, every person who has at least bachelor degree could take tax advisory exams and be registered in the Chamber as tax advisor. As far as attorneys are concerned, according to Czech Bar Association, it is possible for an attorney to be registered as a tax advisor with the Chamber at the same time as you are a member of the Bar and practice as an attorney. Still, even an attorney must pass the tax advisory exams. For other legal professions like judges and prosecutors (i.e. also lawyers, but within the public judiciary/executive system), any form of performing business including tax advisory is forbidden by law.

Do Tax Advisors need to prove some kind of experience?

Currently there is no need to prove some kind of mandatory experience period. Every candidate for tax advisor must fulfil above mentioned conditions and pass the exams to be registered as tax advisor by the Chamber.

Tax advisor is generally responsible for damages caused by his or her tax advice (civil law responsibility). As for the criminal responsibility, tax advisor is responsible as everyone else considering his or her education in tax matters. Tax advisor is obliged to maintain confidentiality about his/her clients in case of criminal prosecution (confidentiality could be withdrawn by the client). The duty of confidentiality does not apply to cases where the tax adviser is obliged under the AML rules to report criminal offenses to the competent authorities. If tax advisor does not fulfil his or her duty under AML rules, administrative or criminal liability could arise. As for the co-responsibility of the tax advisor for the criminal activity of his or her client, it will depend on the specific case. For example, if a tax advisor directly assists a client with tax fraud, he is criminally responsible for this conduct. If he or she merely fails to comply with his reporting obligation, he or she is only liable for this breach of duty.

MEXICO

What training should Tax Advisors have in Mexico?

Tax advisors are lawyers and/or accountants with some academic degrees in tax law, are in a constant refresher courses and are part of the correspondent professional association.

What exam should they pass?

The professional exam before the correspondent University.

Can any lawyer practice as a Tax Advisor? Yes, but in the practice only the certificated advisors act as a tax advisors.

Do Tax Advisors need to prove some kind of experience? If your question is related with the client, the answer is no unless the client ask for.

Only in the case that the tax advisor gave the structure or the scheme related with the involved facts to the client; furthermore, now the law establishes the obligation for the tax advisors to report to the authorities the reportable schemes, as prevented in article197, 198 and 199 of the Federal Tax Code:

LITHUANIA

What training should Tax Advisors have in Lithuania?

What exam should they pass?

Can any lawyer practice as a Tax Advisor?

Do Tax Advisors need to prove some kind of experience?

In Lithuania generally, Tax advisors could be lawyers or financial specialists. These are not licensed activities in Lithuania.

No specific training required. They could have a law or finance or accounting university (college) degree;
No requirements for exam;
Yes, lawyers can practice as tax advisors;
No specific requirements for experience;
It depends on tax advisor involvement in the fraudulent activity. No specific rule, unless the person is a main accountant of the legal entity. Then he together with the CEO has a specific (higher) responsibility in Lituanian civil or criminal law.

If “Tax adviser” is a financial auditor. That is a totally different kind of animal.

Financial Auditor is a licenced activity (Similar to attorneys at law).
Auditors must have a university degree. Must have an impeccable reputation. must have completed 3 years of practice as an assistant auditor.
Must pass a national exam (similar as the bar exam for attorneys at law). Must give an oath and become a member of Lithuanian chamber of auditors.
If the auditing standards are not violated – personal liability is rather limited, but they are subject to increased professional requirements, therefore there is the probability of claiming full damages. Auditors also have a requirement to have the civil liability insurance.

BELGIUM

What training should Tax Advisors have in Belgium?

None in particular, just law school

What exam should they pass?

Bar exam

Can any lawyer practice as a Tax Advisor?

Yes

Do Tax Advisors need to prove some kind of experience?

Generally, only when the lawyer has actively supported the fraud. There is a difference between advising on a certain structure and being a complicit to a fraudulent scheme. It is not a common thing.

FRANCE

What training should Tax Advisors have in France?

What exam should they pass?

Can any lawyer practice as a Tax Advisor?

Do Tax Advisors need to prove some kind of experience?

Tax advisors are not regulated “per se”, however, you cannot give tax advice for a fee without being either a lawyer or an accountant. Therefore, you have to pass either of the exams, which include internships (2×6 months for lawyers).

In cases of tax fraud, when the client resists all the taxation by the French tax administration, the case becomes criminal, and the tax lawyer is increasingly prosecuted with his client as an accomplice, by aiding and abetting the fraud, or aiding the concealment of the fraud, or via all the accessory charges such as money laundering, and a specific incrimination of “recel”, which is keeping goods or monies knowing that they are the fruits of a crime.

ITALY

What training should Tax Advisors have in Italy?

None is required, provided they are licensed lawyers or chartered accountants due to university degree background.

What exam should they pass?

Professional license exam, either bar exam for lawyers or chartered accounting license for chartered accountants.

Can any lawyer practice as a Tax Advisor?

Yes, he/she can.

Do Tax Advisors need to prove some kind of experience?

No, there is not. In general terms, there are mandatory CLE annual requirements for lawyers, however – save for specific subjects as ethics – it is upon lawyers to choose the subject matters they are interested in.

Provided that the tax advisor has facilitated the client fraud or is an accomplice, judges generally hold the advisor jointly liable.

POLAND

What training should Tax Advisors have in Poland?

What exam should they pass?

To become Tax Advisor in PL, you need to:

have full legal capacity,
enjoy full public rights,
have an impeccable character and guarantee the proper performance of the profession of a tax advisor with your conduct to date,
have a university degree (no matter what direction),

Additional conditions:

pass the exam for a tax advisor,
complete a six-month apprenticeship in Poland,
apply for entry on the list (no later than within 3 years of taking the exam)

be a member of the State Examination Commission for Tax Advisory, or
hold a postdoctoral degree in law or economics in the field of financial law or finance.

There are some exceptions if you a Tax Advisor in other EU country (they do not need to pass the exam in PL)

Can any lawyer practice as a Tax Advisor?

Nope, you need to pass the separate exam organized by State Examination Commission for Tax Advisory. As far as I know you can skip the “6-months” experience part, but still.

Do Tax Advisors need to prove some kind of experience?

Yes, 6-months of practice.

Only if Tax Advisor was directly responsible for keeping books and preparing tax returns or declarations. If he was only “advising” – nope, it is only between Client and Tax Advisor then.
Of course, Tax Advisors need to have special insurance to cover the possible loss made by their bad decisions.

DENMARK

What training should Tax Advisors have in Denmark?

What exam should they pass?

Can any lawyer practice as a Tax Advisor?

Do Tax Advisors need to prove some kind of experience?

In Denmark (and probably also in many other countries), there is an on-going struggle between the major accounting firms (E&Y, PwC, etc.) and law firms of the boundaries of accounting services vs lawyers.

CYPRUS

What training should Tax Advisors have in Cyprus?

There is no official term of tax advisors. So, in principle, any qualified accountant or lawyer can provide tax advice. Having said that, tax advisors are actually experienced in providing tax advice. For example, we don’t provide tax advice and outsource this to our accountants who are tax consultants.

What exam should they pass?

Accountancy profession exams or lawyer’s qualification exams etc.

Can any lawyer practice as a Tax Advisor?

Yes

Do Tax Advisors need to prove some kind of experience?

Never seen this happening but under common law there will be a notice given to the police on this and the judge of any case wouldn’t deal with this matter.

BRAZIL

What training should Tax Advisors have in Brazil?

There are tax advisors who worked with accountancy/financing and the ones who are lawyers. In any case, It should have an post degree (specialization) in Tax.

What exam should they pass?

It is not necessary to pass an exam.

Can any lawyer practice as a Tax Advisor?

Yes.

Do Tax Advisors need to prove some kind of experience?

No.

Given that tax regulations are usually complex and changing, and therefore alien to general knowledge, what happens in case a judge notices tax fraud in a client?

In general client is considered the responsible for such conduct.

Is it usual that the judge declares the tax advisor responsible as well?

No, it no not usual. Only when it is proved the tax advisor helped client to commit such crime and participated in it.

PERU

What training should Tax Advisors have in Peru?

In most cases, tax advisors have master´s degree in tax law or have worked several years in a tax audit firm.

What exam should they pass?

They don´t need a special exam. In Peru there is no mandatory regulation on behalf any exam to be a tax Advisor.

Can any lawyer practice as a Tax Advisor?

Yes any lawyer who has the expertise in Taxation can be a Tax Advisor.

Do Tax Advisors need to prove some kind of experience?

To have the trustworthiness of their clients, a tax advisor must be able to show that they have specialized courses in taxes or have worked in the Superintendency of Tax Administration or in a Law firm dealing with tax issues. There are no other special requirements.

No as far as we know.

PORTUGAL

What training should Tax Advisors have in Portugal?

In Portugal, tax consultants can be graduated in Law, Management and Economics.

Although it is not mandatory, it is normal that after obtaining the degree they seek advanced training, oriented towards professional specialization in auditing, consulting, tax and legal advice by taking masters and/or postgraduate courses in Business Management, Tax Advice and Taxation, Audit of Accounts and Finance, etc.

What exam should they pass?

Apart from academic graduation, tax consultants do not have to pass any exams to practice legal and tax advice.

Only in the case that they intend to enter the legal career, they will have to pass the Bar exam (“Ordem dos Advogados”) and then do an internship (18 months).

In the case of graduates in Management and Economics, they do not have to take any entrance exam to the economics career, but as it happens with the aspirants to the law career, the professional association (“Ordem dos Economistas”) requires a period of internship (12 to 18 months).

Can any lawyer practice as a Tax Advisor?

Yes, lawyers can provide legal and tax advice as a tax consultants.

Do Tax Advisors need to prove some kind of experience?

No. Only if they intend to enter the bar association or economists (“Ordem dos Advogados” and “Ordem dos Econosmistas”).

And if they intend to obtain the title of lawyer or economist specialized in a certain area of practice (such as tax law, banking and financial law, economics and business management, etc.) they must prove their professional experience in the area they aspire to (academic training, articles and/or published works, etc.) together with the respective bar association (“Ordem dos Advogados” and “Ordem dos Econosmistas”).

In the current year of 2020, the legislator transposed into Portuguese law Council Directive (EU) 2018/822 of 25 May 2018 (European Directive AC6), which establishes the obligation of tax intermediaries in the European Union to report on internal and cross-border mechanisms that show signs of tax evasion/abusive tax planning (“tax avoidance”).

Law no. 26/2020, of 21 July, establishes the obligation of tax intermediaries to communicate and inform the Portuguese Tax Authority (“Autoridade Tributária e Aduaneira”) of internal or cross-border mechanisms (operations, legal transactions, schemes, agreements) with tax relevance.

This communication obligation covers a multiplicity of entities and service providers (the so-called tax intermediaries) – who directly or through other persons, help, assist or advise in the conception, marketing, organization or disposition for the application of a mechanism – where advisors, lawyers, administrative managers or financial institutions are included, etc.

The violation of this obligation by fiscal intermediaries is sanctioned with the application of penalties.

Thus, in the event that it is proven that the tax intermediary had knowledge or signs of tax evasion and there is no communication, it may be legally sanctioned.

Since this is a very recent law, we are not yet in a position to evaluate its efficiency and practical applicability, but we can advance that this law comes to reinforce the Portuguese legal regime already existing in this matter – combat to abusive tax planning – and seeks precisely to overcome many of the conceptual and evidential problems that would make it difficult to hold the intermediaries responsible.

Although there are some legal tools in this area, the truth is that it is very rare to hold tax consultants responsible.

BELARUS

What training should Tax Advisors have in Belarus?

What exam should they pass?

Can any lawyer practice as a Tax Advisor?

Do Tax Advisors need to prove some kind of experience?

The provision of tax consulting services is not carried out when:

lack of a tax advisor’s qualification certificate;
suspension of the validity of the tax advisor’s qualification certificate;
termination or cancellation of the tax advisor’s qualification certificate;
failure to complete training in the professional development program for tax advisors at least once during two calendar years, starting from the year following the year of obtaining the tax advisor’s qualification certificate;
lack of membership in the chamber of tax advisors (after its formation);
the absence of a valid contract of insurance;
the sum insured under the insurance contract is less than one thousand basic units (8.766,23 Euro).

A tax advisor must:

Complete training in the educational program of professional development for tax advisors at least once within two calendar years and submit to the Ministry of taxes and duties a copy of the document confirming professional development no later than one month from the date of its receipt.
The educational program of professional development for tax advisors is developed by educational institutions and other organizations that are granted the right to carry out educational activities, and approved by their managers in coordination with the Ministry of taxes and duties. Training programs for tax advisors are published on the global computer network on the official website of the Ministry of taxes and duties.
Failure to comply with the requirements of the tax advisor for mandatory professional development entails suspension of the qualification certificate until confirmation of training, but not more than 12 months. After the specified period and the absence of confirmation of professional development, the qualification certificate is subject to termination.

The Ministry of Taxes and Duties has approved training programs for tax advisors developed by the center for advanced training of managers and specialists of the Ministry of Finance of the Republic of Belarus AND the Institute for advanced training and retraining of economic personnel of the Belarusian state University of Economics.

In order to test the knowledge of individuals applying for a tax advisor’s qualification certificate (hereinafter referred to as the qualification certificate), a qualification exam is conducted.

A qualification Commission is created to take the qualification exam. The qualification Commission includes representatives of tax authorities, other state bodies, higher education institutions, scientists, experts in the field of tax law, and tax consultants. The Chairman of the qualification Commission is the Deputy Minister for taxes and duties. The regulations on the qualification Commission, its personnel, and the procedure for conducting the qualification exam are approved by the Ministry of taxes and duties.

To pass the qualification exam, individuals submit an application to the Ministry of taxes and duties no later than one month before the announced day of the exam.

The qualification exam is held for the receipt of applications, but not less than twice in a calendar year.

After passing the qualification exam, an individual is issued a qualification certificate. The validity period of the qualification certificate is not limited.

The status of a tax advisor is considered to be obtained by an individual from the date of issue of the qualification certificate.

The Qualification exam is conducted in two stages: the first stage – computer testing, the second stage – checking the applicants ‘ knowledge in oral form using examination tickets.

The second stage of the qualification exam is organized and held within three working days after the first stage.

Before the beginning of each stage of the qualification exam, applicants are registered. Registration and admission to pass each of the stages of the qualification exam are carried out with the identification of applicants.

The time required to complete the first stage of the qualification exam is three hours.

To prepare for the second stage of the qualification exam, the applicant is given thirty minutes.

Grades for the first stage of the qualification exam are given on a 100-point scale. To get a positive result, applicants must score at least 70 points:

Applicants who have received a positive result in the first stage of the qualification exam are admitted to the second stage of the qualification exam.
Applicants who have received a negative result in the first stage of the qualification exam are not allowed to enter the second stage of the qualification exam and are considered to have failed the qualification exam.
Applicants ‘Knowledge at the second stage of the qualification exam is evaluated “positively” or” negatively ” for each of the questions on the exam ticket. To get a positive result, applicants must score at least 65 percent positive ratings on all ticket issues.
Applicants who have not passed the qualification exam are allowed to take the next qualification exam no earlier than three months later.

Activities of tax Advisory for legal entities and persons, including individual entrepreneurs may be carried out by:

citizens of the Republic of Belarus, foreign citizens or stateless persons who have obtained a qualification certificate of a tax advisor, being members of the chamber of tax consultants (after its establishment) (hereinafter – the tax adviser) and registered as an individual entrepreneur;
a commercial organization (legal entity), that employs an employee who is a tax adviser, provided that this organization is the main place of work of the employee (the employer who maintains the employee’s employment record).

The persons providing tax consulting services are defined as:

individual entrepreneur who is a tax advisor;
a commercial organization that employs an employee who is a tax advisor, provided that this organization is the main place of his work.

Taking the qualification exam are allowed only for individuals (persons) who have:

higher economic and (or) law education and work experience in the specialty after receiving higher education for at least three years;
other higher education provided that you have completed retraining at the level of higher education in the specialty of economic and (or) law profile and have at least three years of work experience in these specialties.

Individuals are not allowed to Take the qualification exam:

Who have outstanding conviction for crimes against interests of service, ownership and exercise of economic activities, and also for committing other crimes related to the use of official powers;
Who registered in health care organizations due to a mental disorder( disease), alcoholism, drug addiction, substance abuse;
Who recognized as legally incompetent or with limited legal capacity by a court decision that has entered into legal force;
Who was excluded from the bar Association, dismissed from law enforcement and other bodies and organizations due to discrediting circumstances, as well as excluded from the Unified register of tax advisors within three years from the date of the relevant decision;

In respect of which a decision was made to revoke a special permit (license)for the right to practice law – within one year from the date of the relevant decision.

Information about tax advisors is included in the Unified register of tax advisors maintained by the Ministry of taxes and duties.

A self-governing body of tax advisors is the Chamber of tax advisors. The founders of the Chamber of tax advisors are tax advisors. The chamber of tax advisors is a non-profit organization based on mandatory membership of tax advisors.

In accordance with the civil procedure code, the court, having found violations of the law by individual officials or citizens or significant shortcomings or violations in the activities of legal entities, makes a private determination and sends it to the relevant legal entities or their officials, who are required to inform the court of the measures they have taken within a month.

If, when considering the case, the court finds signs of a crime in the actions of a citizen, it reports this to the Prosecutor in a private definition.

Tax advisors in cases of mistaken consultations (which lead to tax, administrative or criminal sanctions for clients) are subject only to civil liability by clients according to terms of contracts between clients and tax advisors.

It is impossible to prove the guilt of a tax advisor in a criminal case (fraud in a client) if he does not admit this guilt. He can always say that he was wrong as it was just a mistake. So in Belarus we do not have a practice of bringing tax advisors to criminal liability for fraud.