Tax
Advisory Firm

Who is a tax adviser?

Tax advisers are in a profession of public trust, meaning that they must hold specific qualifications in forms specified by law and be members of a professional self-governing body.

To practice their profession, tax advisers must possess high qualifications (as confirmed by passing a national examination), an academic degree, specialised knowledge and extensive experience in broadly defined finance law and other areas of law.

Working with a tax adviser ensures that your service provider is highly qualified and keeps updating their knowledge. The duty to do the latter is enforced by the Polish National Chamber of Tax Advisers, which requires every adviser to engage in continuous education, as confirmed by a specific number of education points that must be obtained by each adviser. Persons who are not licenced to practice as tax advisers are not required to continuously improve their qualifications and only their good will and diligence motivate them to keep their knowledge up to date, as is required to duly manage the affairs of their customers given the rapid changes made to applicable tax laws.

Tax advisers are bound by professional privilege. Advisers are required to make every effort to ensure that information concerning their customers remain confidential. Furthermore, tax advisers cannot be questioned by tax authorities, law enforcement and courts as to facts and information obtained by them while providing tax advisory services, while persons who are not licenced to practice as tax advisers are not entitled to refuse to answer questions concerning information obtained when rendering services to their customers. Professional privilege survives the expiry of the cooperation between tax advisers and their customers.

Tax advisers also enjoy much broader powers than those who provide accounting services without being licenced. A tax adviser not only keeps accounting books and other records, draws up tax returns and declarations – they are also entitled to issue opinions, provide advice and clarifications, represent their customers before tax authorities and administrative courts. Tax advisers may also draw up authenticated copies of any documents.

Tax advisers are required to comply with their professional code of conduct, with the Polish National Chamber of Tax Advisers being responsible for enforcing the compliance of tax advisers with both their statutory duties and rules stipulated in their professional code of conduct. Contravening these rules may lead to severe consequences, up to being disqualified from practicing the profession. The fact that tax advisers are required to comply with these duties guarantees that they will provide their customers with services of the highest quality and will be liable for their actions.

Tax advisers are required to maintain third party liability insurance policies with a statutory sum insured, and the Polish National Chamber of Tax Advisers verifies whether advisers have taken out such policies. Customers are therefore assured that their advisers have taken out a policy, providing additional protection for their interests.

Detailed information can be found on the website of the Polish National Chamber of Tax Advisers at www.kidp.pl.