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RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of November 3, 2017 No. 23

About implementation of the Presidential decree of the Republic of Belarus of September 19, 2017 No. 338

(as amended on 19-11-2020)

Based on Item part three 5, 10, of paragraph two of part two of Item 39 and the paragraph of the seventh Item 41 of the Regulations on tax consultation approved by the Presidential decree of the Republic of Belarus of September 19, 2017 No. 338, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES: Item parts two

1. Approve:

The regulations on the qualification commission on acceptance of qualification examination at the physical persons applying for receipt of the competence certificate of the tax consultant (are applied);

The instruction about procedure for holding qualification examination in examination at the physical persons applying for receipt of the competence certificate of the tax consultant (is attached);

Rules of activities of tax consultation (are attached).

2. Establish form of the competence certificate of the tax consultant according to appendix.

3. This resolution becomes effective since December 24, 2017.

Minister

S.E.Nalivayko

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 3, 2017 No. 23

Regulations on the qualification commission on acceptance of qualification examination at the physical persons applying for receipt of the competence certificate of the tax consultant

1. This Provision determines procedure for creation and activities of the qualification commission on acceptance of qualification examination at the physical persons applying for receipt of the competence certificate of the tax consultant (further – the commission).

2. The main objectives of the commission are determination of the professional training level of the physical persons applying for receipt of the competence certificate of the tax consultant (further – applicants), the solution of other questions connected with acceptance of qualification examination in examination at the physical persons applying for receipt of the competence certificate of the tax consultant (further – qualification examination).

3. The commission is created by the Ministry of Taxes and Tax Collection for a period of three years as a part of at least eight people from whom at least three shall be officials of tax authorities.

Commission chairman is the deputy minister on taxes and fees.

The staff of the commission affirms the order of the Ministry of Taxes and Tax Collection.

4. The commission according to the tasks assigned to it:

holds qualification examination at applicants;

determines the professional level of applicants;

makes by results of qualification examination the decision on passing (failure to deliver) qualification examination, and also the decision on issue or refusal in issue to applicants of the competence certificate of the tax consultant;

considers other questions connected with acceptance of qualification examination.

5. Commission sessions are held in process of completing of groups of at least than 15 applicants, but at least two times within calendar year.

6. The commission chairman determines date, time and the venue of commission session.

7. Commission session is held by the commission chairman or his deputy.

8. The member of the commission has no right to participate in commission session and declares rejection if he personally is directly or indirectly interested in adoption of the relevant decision or there are other circumstances which can raise doubts in its objectivity and impartiality.

9. Commission session is considered competent with the assistance of at least a half of members of the commission in it.

10. The decision of the commission is made by a simple majority vote from number of the present members of the commission.

In case of equality of votes the voice of the chairman of the commission is decisive.

Vote is taken in the absence of the applicant on whom the decision is made.

11. Decisions of the commission are drawn up by the protocol which is signed by the chairman and members of the commission who are present at commission session.

In the protocol its number and full name, structure of the commission, date and the venue of commission session, results of qualification examination in each applicant, other decisions made by the commission are specified.

Results of qualification examination, and also examination cards and other materials are applied to the protocol.

12. Material logistics of activities of the commission is performed by the Ministry of Taxes and Tax Collection.

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of November 3, 2017 No. 23

The instruction about procedure for holding qualification examination in examination at the physical persons applying for receipt of the competence certificate of the tax consultant

1. This Instruction establishes procedure for holding qualification examination in examination at the physical persons applying for receipt of the competence certificate of the tax consultant (further – qualification examination).

2. The qualification examination is held in the following directions:

tax consultation of the organizations, individual entrepreneurs and physical persons;

tax consultation of the organizations;

tax consultation of individual entrepreneurs and physical persons.

3. For development of questions and tasks of qualification examination thematic knowledge domains are used, ownership of which is necessary for passing qualification examination (further – Sections). Questions and tasks are constituted in all directions of qualification examination on the basis of the legislation.

4. Questions and tasks of qualification examination in tax consultation of the organizations, individual entrepreneurs and physical persons are constituted according to the following Sections:

financial accounting and reporting;

tax accounting, tax declarations (calculations) and? other documents provided in? tax authorities;

taxation of the organizations;

taxation of individual entrepreneurs;

taxation of physical persons;

declaring by physical persons of the income and property;

tax planning;

tax control;

procedure for appeal of decisions of tax authorities, action (failure to act) of their officials;

legal regulation of economic activity;

procedure of activities for tax consultation and professional ethics;

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