Tax advisory services in Poland

Maria Jankowska

Abstract


This article treats on tax advice. This profession, defined by legal regulations in Poland, came into existence 16 years ago, and it still underwent partial deregulation. The article includes requirements that should be met by a candidate applying for rights and certification to work in this profession, operations which are considered to be advisory services according to legal regulations, and professional self-government functioning.


Keywords


tax advisory services, tax advisers, professional self-government

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References


The Act of May 9, 2014 on facilitating access to perform certain regulated professions

The Act of July 5, 1996 on tax consulting.

The Minister of Finance Ordinance of October 5, 2014, on the professional practice of candidates for tax advisors.

The Regulation of the Minister of Justice of January 31, 2011 on remuneration for tax advisers in the proceedings before administrative courts and the detailed principles of incurring the cost of legal assistance provided by public tax consultant.

The Minister of Finance Ordinance of November 17, 2010 on the charge for the exam for tax adviser.

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The Minister of Finances Ordinance of December 4, 2003 on the compulsory insurance of civil liability of tax advisory entities.

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DOI: https://doi.org/10.19197/tbr.v15i1.33

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Print ISSN: 1643-8175, Online ISSN: 2451-0955, DOI prefix: 10.19197, Principal Contact: tbr@wsb.torun.pl