Tax adviser – conditions for registration in the list of tax advisers

1. 5. 2014 | Source: Point of Single Contact (PSC) Czech Republic

In the document, you will find the conditions for registration in the list of tax advisors and other information about the licensing procedure.

  • Conditions for granting a licence
  • Application requirements
  • Further information on the licensing procedure

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Conditions for granting a licence

Registration in the list

  • After passing the qualifying exam
  • After passing the aptitude test – Act No. 18/2004 Coll., on the recognition of professional qualifications

Qualifying exam

A natural person is entitled to take the qualifying exam who:

1. has full legal capacity
2. is a person of probity - probity may not be claimed by anyone who has been found guilty of  

for a criminal offense related to the subject of the tax advisory service,

for another criminal offense committed intentionally if, given the nature of the tax advisory service and the person who committed this act, there is fear that the same or similar act will be committed in the provision of tax advisory service

3. has not been engaged in employment, in a position or activity, in addition to which special legislation does not permit business activity
4. has no employment, business or similar relationship to a state authority or local government, whose purview includes decisions and control regarding tax matters,

  • has obtained the minimum of a university education within an accredited bachelor’s degree program

5. was not removed from the list of tax advisors in the five years prior to taking the qualifying exam on account of a disciplinary action

Application requirements

The application requirements for taking the qualifying exam

The application for taking the qualifying exam (KDPCR_application_for_exam_valid_from_1_2014.doc, 56 kB) (KDPCR_prihlaska_na_zkousku.doc, 56 kB) shall include:

  • Name, or names, and surname, maiden name
  • Birth index number, unless not assigned, date of birth
  • Gender
  • Citizenship
  • Place of birth, country
  • Place of residence
  • Contact details for communicating with the Chamber
  • Handwritten signature of the applicant

The applicant shall indicate in the application the parts of the qualifying exam he is applying for in the examination period.

The extract from the Crime Register will be requested by the Chamber itself. The request for an extract from the Crime Register and the extract from the Crime Register shall be transmitted in electronic form, in a manner allowing remote access.

Annex:

  • Copies of documents proving the obtainment of higher education according to item 5 above
  • Affidavit demonstrating that the conditions set out in items 3 and 4 have been met.

Further information on the licence proceedings

Type of licence

  • Qualifying exam, aptitude test, registration in the list

Respective authority

  • The Chamber of Tax Advisors of the Czech Republic

Control and supervisory bodies

  • The Chamber of Tax Advisors of the Czech Republic

Procedure for granting a licence

  • Once the applicant has passed the qualifying exam (or aptitude test for tax advisors from the EU), the Chamber of Tax Advisers is required to register the tax adviser in the list of tax advisors.
  • The Chamber shall make the registration in the list and issue a certificate of registration.
  • Authorization to provide tax advisory services is granted on the date of registration.

Application clearing deadline

  • The notification of the place and time of the qualifying exam – at least 30 days in advance.
  • After passing the qualifying exam, no later than the end of the month following the month in which the natural person passed the exam.
  • The Chamber is required to issue a decision whether to reject the application to take the qualifying exam or part thereof within 20 days, starting from the end of the month in which the proceedings for the qualifying exam or part thereof were initiated.

Fees

  • The fee for taking the qualifying exam, the amount of which is determined by the Chamber in the Exam Rules, is due no later than 20 days prior to taking the qualifying exam.
  • The fee for filing an application for the recognition of the qualifications of the applicant to become established in the Czech Republic – 2,000 CZK.

Validity period of the licence

  • Registration in the list is not time limited, but the imposition of a punitive action to suspend activities or revoke the license is possible (removal from the list of tax advisors)

The tax adviser or visiting tax adviser shall lose the right to provide tax advisory services:

  1. On the day the tax adviser or visiting tax adviser is removed from the list
  2. On the day the tax advisor or visiting tax adviser is suspended from engaging in tax advisory services
  3. On the day the authorization for a visiting tax adviser to engage in tax advisory services expires

At the earliest, however, when the tax adviser or visiting tax adviser is informed of the foregoing matters.

Combined proceedings (recognising qualifications and granting authorisation)

  • Yes – an established tax advisor, visiting tax advisor – are governed by the terms of Act No. 18/2004 Coll., on the recognition of professional qualifications

Legal Regulation

  • Act No. 523/1992 Coll., on tax advisory services and the Chamber of Tax Advisors

Professional liability insurance

Prior to the commencement of engaging in tax advisory services, the tax adviser is required to conclude a liability insurance policy to cover damages that could arise in connection with providing tax advice, and to be so insured for the entire period of engaging in tax advisory services.

Related legal regulations

  • Act No. 18/2004 Coll., on the recognition of professional qualifications and other competences of nationals of Member States of the European Union and some other countries and amending certain laws (Act on the recognition of professional qualifications)

Implementing regulations:

  • Disciplinary Rules of the Chamber of Tax Advisers of the Czech Republic
  • Statutes of the Chamber of Tax Advisers of the Czech Republic
  • Examination Rules of the Chamber of Tax Advisers of the Czech Republic

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