Thus, from the process of developing educational standards for tax consulting are excluded representatives of the professional community, and it is again passed into the hands of the officials. It seems that one of the objectives of the law (in the revision submitted to the state Duma) is the employment of veterans of the fiscal Department.And yet the law is not the answer to a question that could interest many working tax consultants today: what will happen to the certificates issued by the Chamber of tax consultants? Will they have the same force and effect as new certificates? Would it be possible for their owners to be trained on the new rules in a lightweight manner? I will remind that today in Russia more than 10 thousand people are holders of tax consultant certificates. The state does not recognize such certificates. It seems that this situation will not change after the entry into force of the law.
And the law obliges tax advisers to improve their qualifications at least within 72 hours of training every 2 years. This, incidentally, is somewhat less than the law provides for auditors.
Who needs it
Now try to find the answer to the main question that will interest all participants of tax legal relations: who benefits from the law?
I must say that by tax consultants facilitate the law will bring. We will work about the same as before. Just now we will have the official right to call ourselves who we really are. It will be possible to contract on tax consulting, not just a contract for the provision of services. And indeed the law does not prohibit spending tax advice to persons without official status, have undergone appropriate training, has received a certificate and member of an SRO. So what direct benefit the law shall not be consultants. But new responsibilities arise. For example, paying membership fees to an SRO. In my opinion, great importance will be to play the amount of such contributions. If the use of funds of the indemnification Fund SRO tax Advisor compensates the payment of such fees – this can be considered an argument in favor of membership in self-regulatory organization.
Will pay attention to one interesting nuance. Now actively talks about the exception to the Tax code provisions on auditor secret. At the same time, the law before us the mystery of tax consulting provides. Thus, there is a certain competition between these two related professions: auditor and tax consultant. And tax consultant gets a slight advantage just due to the presence of professional secrecy. But again, we should see what becomes of the law after the third reading. Maybe the legislator somehow restrict the mystery and tax consulting.
As for the clients of tax advisers, the law protects, establishing the liability of tax advisors (it will be provided through a compensation Fund of a relevant SRO). If the law and subsequent judicial practice, tune this mechanism (the grounds and extent of liability), then it will become an effective tool for protecting the rights of citizens. Fair tax consultants can only welcome this encouraging under one important condition: our courts should abandon the accusatory slant in the consideration of cases on tax offences. Overall, of course, clients of tax advisers will be easier to navigate on the market of such services. The presence with a state recognized certificate, membership in SRO where you can file a complaint, give them some confidence. Moreover, the presence in the official tax Advisor and provides certain procedural advantages to the taxpayer. So he would be able to justify part of the court costs being paid for services of a tax consultant.
Who benefits from the law? The tax authorities, of course. They enhance control over the activities of tax consultants at all stages of their work: acquiring, from development of educational standards to prosecute.
However, for those who professionally works in the market of services in the field of taxation, this situation is not surprising. It fits well into the scope of the process to strengthen state control in tax sphere. Crisis phenomena in the economy of habit cause rigid reaction of the state. In order to reverse the situation, you need to go into the political sphere.
Let me remind you that one of the major tasks of political party “Russian Taxpayers” is the impact on public policy in the field of taxation to create favourable conditions for the functioning of Russian business.