of September 19, 2017 No. 338
About tax consultation
For the purpose of ensuring protection of interests of subjects of managing in the sphere of the taxation and creation of the legal basis for implementation of activities for tax consultation:
1.1. activities for tax consultation of legal entities and physical persons, including individual entrepreneurs, can be performed:
the citizens of the Republic of Belarus, foreign citizens or persons without citizenship who received the competence certificate of the tax consultant according to the procedure, established by this Decree, the being members of Chamber of tax consultants (after its education) (further - the tax consultant) and registered as the individual entrepreneur;
the commercial organization on which staff the worker who is the tax consultant is provided that this organization is the main place of its work *;
* For the purposes of this Decree the principle place of employment is understood as work at the employer at whom the service record of the worker is kept.
1.2. the commercial organizations and individual entrepreneurs performing activities for tax consultation bear responsibility for non-execution or improper execution of the agreement obligations of paid rendering services in tax consultation by them, and also for disclosure of the data which are trade secret and (or) other confidential information and shall pay the damages caused to the advised persons as a result of such non-execution or improper execution and disclosure;
responsibility which can come owing to causing by the commercial organizations the individual entrepreneurs performing activities for tax consultation, losses * in case of non-execution or improper execution by them of agreement obligations of paid rendering services in tax consultation is subject to insurance.
The insurance sum according to the insurance contract of responsibility of the commercial organizations, the individual entrepreneurs performing activities for tax consultation for causing losses in connection with its implementation cannot be less than one thousand basic sizes. In case of change of the size of basic size or after the payment of insurance indemnity made during the term of the agreement liability insurances, the insurance sum shall be recovered by the parties of this agreement within 15 working days after approach of the corresponding event. The procedure for recovery of insurance sum is determined by rules of liability insurance of the commercial organizations, the individual entrepreneurs performing activities for tax consultation, for causing losses in connection with its implementation, approved as the insurer and approved with the body exercising supervision and control of insurance activity;
* For the purposes of this Decree losses are understood as the penalty fee added according to article 52 of the Tax Code of the Republic of Belarus to legal, physical person, including the individual entrepreneur who signed the services agreement on tax consultation and (or) the amount of the administrative punishments applied to these persons.
1.3. the state fee in the amount of five basic sizes is paid for acceptance of qualification examination at the physical persons applying for receipt of the competence certificate of the tax consultant in the republican budget;
1.4. the state fee in the amount of two basic sizes is paid for state registration of Chamber of tax consultants, the changes and (or) additions made to its charter, issue of the duplicate of the certificate on its registration in the republican budget;
1.5. operation of this Decree does not extend to rendering services by persons performing lawyer activities, activities for rendering legal services, the auditing organizations and (or) auditors performing activities as individual entrepreneurs when rendering auditor and professional services by them and also to rendering the services in financial accounting and reporting preparation performed by the organizations and (or) individual entrepreneurs based on the agreement;
1.6. the physical persons registered as individual entrepreneurs, but who are not tax consultants and also the commercial organizations on which staff the worker who is the tax consultant is not, performing activities for the tax consultation having the right to perform such activities till December 31, 2018 on the date of entry into force of this subitem.
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