Act of the Czech National Council No. 523 / 1992 Coll.
Act of the Czech National Council on Tax Advice and Chamber of Tax Advisers of the Czech Republic
Valid
Effective from 01.12.1992
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523
THE LAW
Czech National Council
of 20 October 1992
on tax consultancy and the Chamber of Tax Advisers of the Czech Republic
The Czech National Council decided on this law:
INTRODUCTORY PROVISIONS
This law provides for:
(a) the provision of legal aid and financial advice on taxes, fees and other similar cash transactions (hereinafter referred to as "taxes"), as well as on matters directly related to taxes (hereinafter referred to as "tax advice"); and
(b) the creation, status and scope of the Chamber of Tax Advisers of the Czech Republic ("the Chamber") in accordance with the law of the European Community1).
This Act shall be without prejudice to the powers of lawyers, commercial lawyers and auditors, and, where appropriate, other persons and bodies, governed by specific provisions. (1a) The right of a natural or legal person to seek legal assistance and financial economic advice in tax matters and in matters directly related to taxes is not affected either by a natural or legal person other than a tax advisor; However, that other person may not provide that assistance or advice systematically for the purpose of making a profit, (2) if not for the persons mentioned in the first sentence.
TAX ADVICE
Basic provisions
(1) Tax advice is provided by a tax advisor or a visiting tax advisor to a natural or legal person (hereinafter referred to as "client").
(2) A tax advisor means a natural person listed in the list of tax advisors (hereinafter referred to as "the list") pursuant to § 4 (2) and (3). Visiting tax advisers shall mean the natural person referred to in § 8a (1) (b) registered in the list referred to in § 4 (4); the list shall be kept by the Chamber.
(3) Tax advice shall be provided on the basis of a contract concluded between a tax advisor or a visiting tax adviser and a client. For the provision of tax advice, the tax advisor or the visiting tax advisor shall be remunerated, the amount of which shall be agreed by both parties. The agreement that the remuneration for the provision of tax advice is agreed as a proportion of the tax reduction achieved, tax savings or tax relief, or as a proportion of the performance indicators, or is agreed in kind, shall be void.
(4) If a tax advisor or a visiting tax advisor is engaged in legal acts on behalf of a client, the status of representative shall be governed by special regulations.3)
(5) The tax advisor may also act as an insolvency administrator, a preliminary insolvency administrator, a representative of the insolvency administrator, a separate insolvency administrator and a special insolvency administrator in accordance with the special legislature3a).
(6) Under a contract concluded between them and a client, tax advisory services may also be carried out by companies or cooperatives which carry out tax advice by means of tax advisors who have such an activity as an object of business registered in accordance with a special regulation (4a), and whose beneficial owner, under the law governing the registration of beneficial owners and a natural person who is a member of their statutory body, a representative of a legal person in that body or in a similar position as a member of the statutory body, is a person of integrity (hereinafter referred to as a tax advisory company); Article 5 (3) applies mutatis mutandis to proof of integrity. The provisions of this Act for the provision of tax advice by tax advisors and the Statutes of the Chamber shall apply mutatis mutandis to the provision of tax advice by tax consultancy companies.
(7) The tax consultancy company has a procedural position in tax management as tax advisor.
Authorisation for tax advice
(1) The right to conduct tax advice shall be acquired by a natural person on the date of entry or registration on the list. On that date, a list registration certificate shall be issued to the tax advisor or to the visiting tax advisor (hereinafter referred to as the certificate).
(2) A natural person, if not registered in accordance with paragraph 3 or registered in accordance with paragraph 4, shall be required to enter the Chamber on the list after having passed the qualification examination at the latest by the end of the month following the month in which the natural person passed the examination.
(3) The chamber also writes in the list
(a) a citizen of a State other than a Member State of the European Union, if he fulfils the conditions laid down in an international agreement which the Czech Republic is bound by and demonstrates that he is entitled to provide tax advice in a State with which the Czech Republic has concluded an international agreement which obliges him to provide tax advisers of that State with access to tax advice; and
(b) an established tax advisor under the conditions laid down in Section 8b.
(4) The Chamber shall register the visiting tax advisor under the conditions set out in Section 8c.
(5) The right to provide tax advice to a tax advisor or a visiting tax advisor is forfeit
(a) the date on which the tax advisor or visiting tax advisor is removed from the list;
(b) the date on which the exercise of tax advice is suspended by the tax advisor or the visiting tax advisor;
first, however, the date on which the decision referred to in (a) or (b) was delivered to the tax advisor or the visiting tax advisor.
Qualification test
(1) A qualification test or part thereof shall be authorised to be composed by a natural person in accordance with Article 4 (2), who:
(a) has full legal capacity;
(b) is fair,
(c) does not pursue an employment, function or activity other than which the specific legislation does not permit business;
(d) it does not have an employment, service or other similar relationship with a national or local authority within the jurisdiction of which the control and decision-making of tax matters is included;
(e) obtain higher education at least within the framework of an accredited bachelor's programme, 3b)
(f) has not been removed from the list of tax advisers by disciplinary action or administrative penalty during the last five years prior to the application for the qualification test or part thereof.
(2) For the purposes of this law, a person who has been convicted of a final sentence shall not be deemed to be righteous.
(a) for an offence related to the subject of tax advice;
(b) for another offence committed intentionally where, in view of the nature of the tax advice and of the person who committed the offence, there is a concern that he or she will commit the same or similar act in the course of tax advice.
(3) In order to prove the integrity of the applicant, the Chamber shall, in accordance with the specific legislation 3c) request an extract from the Register of Penalties. An application for an extract from the Register of Penalties and an extract from the Register of Penalties shall be sent in electronic form in a way that allows remote access.
(4) The qualification test is composed of subsections. The application for the qualification test, or part thereof, shall state the name and, where appropriate, the name and surname, birth number, date of birth, residence and signature of the applicant by hand. The application for a qualification test or part thereof shall be accompanied by copies of the documents proving compliance with the conditions referred to in paragraph 1 (e) and a declaration of honour demonstrating compliance with the conditions referred to in paragraph 1 (c) and (d). The chamber is requesting a statement from the criminal record. The costs of obtaining this extract shall be borne by the Chamber in that case. The request does not need to be provided with the information referred to in this paragraph where the Chamber has the information and does not change it.
(5) Chamber after examination of the application for the qualification test or part thereof
(a) the application for a qualification test or part thereof shall be rejected if the applicant does not fulfil the conditions referred to in paragraph 1; the written copy of the decision rejecting the application must be justified, must contain an instruction on the right to appeal and must be delivered to the applicant in his own hands; or
(b) inform the applicant in writing at least 30 days in advance of the place and time of the qualification examination or part thereof.
(6) The qualification test or part thereof shall be held before the examination committee. The examination committee consists of half of the representatives of the state financial bodies appointed by the Ministry of Finance of the Czech Republic ("the Ministry ') and half of the tax advisors and other experts from economic, tax or legal theory and practice appointed by the Chamber. The Chairman of the Examination Board shall always be a representative of the State Financial Institutions appointed by the Ministry. The Commission is capable of a quorum if an absolute majority of all its members are present.
(7) The content of the qualification test or part of it, as well as the composition of the examination committee, shall correspond to the purpose of the test to determine the level of the applicant's knowledge needed for tax advice, in particular the level of knowledge in the field of financial, administrative, civil and commercial law, finance and economics and accounting. The qualification test or part thereof shall be held in the Czech language.
(8) The result of the qualification test or part thereof shall be decided by voting. The applicant shall pass the qualification test or part thereof, if the absolute majority of the members of the examination committee present so vote. In the event of a tie, the chairman shall vote.
(9) A fee shall be paid for the performance of the qualification test or part thereof, which is the receipt of the chamber. The fee shall be payable no later than 20 days before the qualification examination or part thereof is carried out. If the applicant fails to pay the fee within the period of payment, the qualification test or part thereof shall not take place within that period.
(10) Details of the content and course of the qualification test or part thereof, the announcement of the result and its delivery shall be adjusted by the chamber in the test schedule. The test schedule shall also specify the amount of the qualification test fee.
(11) The decision rejecting the application for the qualification test or part thereof shall be issued by the Chamber within 20 days of the end of the month in which the procedure for the qualification test or part thereof has been initiated. The qualification test or part thereof shall be terminated by the Examination Committee no later than 8 months after the end of the month in which the qualification examination procedure or part thereof began. The period during which the application for the qualification test or part thereof is returned for completion shall not be counted. The validity of the composite part of the qualification test may be counted in the overall assessment of the qualification test unless more than 24 months have elapsed since its composition. The qualification test shall be composed of all its sub-parts. The oral part of the test shall be performed after the written part of the test has been passed.
(12) If the applicant fails to pass the qualification test or part thereof, it may take place again, but not earlier than 3 months after the last day of the calendar month in which the test committee decided on the result. The applicant shall indicate only the name and / or the names and surnames of the applicant, the birth number and the date of completion of the previous qualification test or part thereof as the application for a re-qualification test or part thereof; other information as provided for in paragraph 3 shall only be included in the application if it has been modified in relation to the previous application. Otherwise, the provisions of the preceding paragraphs relating to the qualification test or part thereof shall apply.
(13) The costs of the qualification examination or part thereof incurred by the Chamber shall be borne by the applicant.
(14) The provisions of paragraphs 1 to 13 also apply mutatis mutandis to differences tests3d).
Rights and obligations of the tax advisor
(1) The tax advisor is entitled and obliged to protect the rights and legitimate interests of his client. He is obliged to act honestly and conscientiously, consistently use all legal means and apply everything he considers to be beneficial in his conviction and order. It is bound only by laws and other generally binding laws and within their limits by client orders.
(2) The tax advisor is entitled to refuse the conclusion of a tax advisory contract. A tax advisor who, in the last three years before the start of the qualification examination procedure or part thereof, has been a worker of a public authority or a local authority within the scope of control and decision-making in matters of taxation, may not, for a period of three years from the date of issue of the certificate, conclude a contract for the provision of tax advice with a client whose matters he or she has decided as a worker of that public authority or of a local authority or of a local authority, or discussed in matters.
(3) The tax advisor shall be entitled to withdraw from the agreement concluded on the provision of tax advice if there is a breach of trust between him and the client if the client does not provide the necessary synergies or if the client has not made a reasonable advance on the remuneration for the provision of tax advice without serious reason. The tax advisor shall be obliged within 15 days of the date on which he notified the client of his withdrawal from the tax advisory contract.
(a) to take any urgent action if the client has not taken any other action;
(b) settle with the client an advance payment on remuneration and expenses if the client has paid it.
(4) The tax advisor has the right to have the client pay him within the agreed time limits
(a) an appropriate advance on remuneration and expenditure;
(b) the agreed amount of remuneration for the provision of tax advice or the corresponding part thereof, where the tax adviser has withdrawn from the contract under the conditions laid down in paragraph 3 or where the client has withdrawn from the contract for the provision of tax advice,
(c) expenditure effectively incurred in or in connection with the provision of tax advice.
(5) The tax advisor appointed by the tax administrator in accordance with the tax rules (3e) shall, during the period of this function, be liable for compensation for the loss of earnings corresponding to a multiple of the hours spent and the normal price of the service provided by the tax advisor at an hourly rate and compensation for the expenditure effectively incurred.
(6) Tax advisers may also conduct tax advice jointly. Legal relationships resulting from the joint exercise of tax advice shall be regulated by a written contract by tax advisers. However, in the joint exercise of tax advice, each tax advisor shall be liable to the clients separately; if it is a joint client and unless otherwise agreed, the tax advisers are jointly and severally liable to that client.
(7) The tax advisor may be represented by another tax advisor when providing tax advice under the contract. The tax advisor may also represent his or her worker in the individual actions. Representation in such cases is not possible if the client disagrees with the representation.
(8) The tax advisor is responsible to the client for the damage it has suffered in connection with the exercise of tax advice, if it is caused by the tax advisor, his representative or the worker. The tax advisor shall be relieved of his liability if he can prove that he could not prevent the damage even if all the efforts that could be required of him were made.
(9) The tax advisor, his staff or representative, as well as the person who has ceased to be authorised to exercise tax advice, are required to remain silent about all the facts which they have learned in connection with the exercise of tax advice. This obligation, including for criminal proceedings, may only be waived by the client by his or her declaration, but in this case, too, the tax advisor or his / her representative shall remain silent if it is in the interests of the client. The obligation of confidentiality shall not apply to cases of legal obligation to prevent and notify the commission of a criminal offence. Non-disclosure is not in breach of obligations to the competent authority under the law on certain measures against the legalisation of proceeds from crime and terrorist financing and the law on the implementation of international sanctions. Non-disclosure is not a violation of the obligation to provide information to the tax administrator in the fulfilment of the obligations laid down in the tax rules to the tax advisor as a mandatory person under the Act on certain measures against the legalisation of proceeds from crime and terrorist financing. The non-disclosure obligation shall not be infringed by the provision of information relating to the notification under the Law on the Protection of Notifiers, to the extent provided for by the Law on the Protection of Notifiers. The obligation of confidentiality cannot be invoked by a tax advisor in connection with the exercise of the powers of the Chamber under Parts Three and Four of this Act.
(10) The tax advisor is also obliged to:
(a) before the start of the exercise of tax advice, conclude a contract on liability insurance which could arise in connection with the exercise of tax advice and be so insured as long as it carries out tax advice;
(b) to place a certificate or an officially certified copy thereof in a visible place in its office or at its office branch or to present it upon request by the client;
(c) on the date on which the tax advisor was removed from the list or suspended from the exercise of tax advice, surrender the certificate to the Chamber;
(d) indicate the name under which it carries out the tax advice, the registration number of the certificate and its registered office in all the documents by which it carries out or in connection with the exercise of tax advice;
(e) notify the Chamber without delay, in particular, of the registered office and its branches, the date on which the tax advice is to be opened, the conclusion of a joint management contract, the facts relevant for suspending the exercise of the tax advice or the removal of the tax advisor from the list, as well as any other changes to the information given by the tax advisor in the application for a qualification test or part thereof or included in the list;
(f) to pay a membership allowance to the Chamber, at the rate and time limit laid down in the Statutes of the Chamber, to comply with the Statutes of the Chamber and other Regulations issued by the Chamber.
(11) The name under which the tax advisor carries out the tax advice consists of the name and surname and, where appropriate, the university degree and scientific rank, as well as the words "tax advisor." References to the former official, scientific and pedagogical function, rank or activity may not be used in this title.
(12) The seat of the tax advisor shall be the place where the tax advisor has an office. If the tax advisor does not have an office outside the apartment where he lives permanently, the office shall be deemed to be the flat. Tax advisors or tax advisers who carry out tax advice together may have only one seat. The branch of the office is a room outside the registered office of the tax advisor, where the tax advisor also carries out tax advice.
(13) The provisions of paragraphs 1 to 8 and paragraph 9 (a) also apply to the visiting tax advisor.
List of tax advisors
(1) The name and surname and, where appropriate, the university title and the scientific rank of the tax advisor, the identification number of the person provided by the administrator of the basic register of persons (e), its registered office, the address of the place of permanent residence or residence, the address for service, the date of registration of the visiting tax advisor and the registration number of the registration certificate, the disciplinary action imposed, the suspension of the exercise of tax advice and the removal from the list, even if it is not a disciplinary measure. The Chamber may provide that other necessary information shall be included in the list. The Chamber shall immediately make changes to the information contained in the list as soon as it is known. The Chamber shall also specify the extent to which the information on the list shall be provided when the list is published.
(2) The Chamber shall remove the tax advisor from the list if:
(a) the facts referred to in Article 5 (1) (a) to (d) have ceased to exist for him;
(b) he has been ordered to take disciplinary action to withdraw from the list;
(c) he has been subject to administrative punishment
1. removal from the list,
2. the prohibition of activities involving the prohibition of the exercise of tax advice;
(d) request a removal from the list in writing,
(e) does not carry out tax advice for more than three years;
(f) died or was declared dead.
(3) The Chamber may withdraw from the list of tax advisors if it has been convicted of a criminal offence other than that referred to in Paragraph 5 (2) (b).
(4) The decision to withdraw from the list shall be duly substantiated and delivered to the tax advisor and shall contain an instruction on the right to appeal against the decision.
(5) The Board shall inform the competent authority of another Member State in which the tax advisor provides tax advice of the removal from the list referred to in paragraph 2 (a) to (e) or paragraph 3.
(6) As in paragraphs 2 to 5, the Chamber shall proceed with the visiting tax advisor.
Suspension of tax advice
(1) The Chamber may suspend the exercise of tax advice to the tax advisor if:
(a) proceedings have been initiated to restrict or deprive him of his legal capacity;
(b) criminal proceedings have been brought against him for an intentional offence;
(c) has failed to fulfil the obligation to enter into a liability insurance contract pursuant to Article 6 (9) (a).
(2) The Chamber of Tax Advisers shall suspend the exercise of tax advice if it has been ordered to suspend the exercise of tax advice or to impose an administrative penalty on the suspension of tax advice.
(3) Paragraph 7 (4) shall apply mutatis mutandis to decisions suspending the exercise of tax advice.
(4) The exercise of tax advice is suspended
(a) in the cases referred to in paragraph 1 (a) and (b), until the final end of the proceedings;
(b) in the case referred to in paragraph 1 (c), pending the conclusion of the insurance contract;
(c) in the case referred to in paragraph 2, until the time specified in the decision of the Chamber.
(5) The suspension of the exercise of tax advice referred to in paragraph 1 or 2 of this Article shall be communicated by the competent authority of the other Member State in which the tax advisor provides tax advice.
(6) As in paragraphs 1 to 5, the Chamber shall proceed with the visiting tax advisor.
Provision of tax advice by nationals of other Member States of the European Union and other persons
(1) Tax advice may also be provided in the Czech Republic under the conditions laid down in this Act by a national of a Member State of the European Union (hereinafter referred to as "the Member State") or by a natural person referred to in special legislation 3h, unless he is entitled to provide tax advice on the basis of the composition of the qualification test and entry on the list, either:
(a) consistently as an established tax advisor (§ 8b) which the Chamber has entered on the list; or
(b) temporarily or occasionally as a visiting tax advisor (§ 8c) registered by the Chamber in the list.
(2) The activity of an established tax advisor or visiting tax advisor in the Czech Republic is governed by the legal order of the Czech Republic.
(3) The laws and regulations issued by the Chamber shall apply mutatis mutandis to the visiting tax advisor.
Assessment of the qualification assumptions of an established tax advisor
(1) The person referred to in § 8a (1), who asks for the recognition of qualification assumptions and the possibility of providing tax advice as an established tax advisor, follows the law on the recognition of professional qualifications (3i).
(2) The recognition body under the Act on the Recognition of Professional Qualification3j (j) is a chamber which is also governed by this Regulation.
(3) The fee for applying for recognition of professional qualifications in the amount of CZK 2 000 is the receipt of the chamber.
(4
Visiting tax advisor
(1) The person referred to in § 8a (1), who intends to provide tax advice in the Czech Republic as a visiting tax advisor, is acting under the Act on the Recognition of Professional Qualification3l).
(2) The visiting tax advisor is also obliged to provide the client with the following information when providing tax advice:
(a) if it is registered in a commercial register or similar public register, the register in which it is registered and its registration number or similar means of identification indicated in the register;
(b) where the activity is subject to authorisation in the Member State of origin, the name and address of the competent control authority or professional association or similar body with which it is registered;
(c) the professional title of the Member State of origin or, in the absence thereof, the qualifications achieved and the Member State in which it was awarded.
THE COMMISSION OF THE TAXABLE ADVISERS OF THE CZECH REPUBLIC
Chamber
(1) The Chamber of Tax Advisers of the Czech Republic, based in Brno, is hereby established.
(2) Chamber
(a) brings together all tax advisors;
(b) decide pursuant to this Act in matters of authorisation to exercise tax advice and disciplinary action and register tax advisory companies.
(3) The Chamber is a legal person.
(4) The Chamber may establish territorial sections.
(5) Membership in the Chamber is established by the entry of a tax advisor on the list.
Boards
(1) The Chamber has the following authorities:
(a) the General Meeting of Members of the Chamber (hereinafter referred to as the General Meeting);
(b) presidium,
(c) the Supervisory Committee;
(d) the Disciplinary Board,
(e) the examination committee;
(f) the Secretary.
(2) Other advisory bodies may also be set up by the Chamber as necessary.
(3) The functions in the organs of the chamber referred to in paragraph 1 (a) to (e) are honorary. For their execution, the tax advisor is responsible only for reimbursement of expenses.
(4) The highest organ in the chamber is the general meeting. The General Meeting shall elect the authorities of the Chamber referred to in paragraph 1 (b) to (d). A member of the Supervisory Board may not be a member of the bodies of the Chamber referred to in paragraph 1 (b), (d) to (f). The Rules of Elections shall determine the details of the elections of the bodies of the Chamber.
(5) A proper general meeting shall be convened by the Presidium in the second half of each calendar year. The Presidium shall be required to convene an extraordinary general meeting whenever at least one third of the members of the chamber so request in writing within two consecutive calendar months, or at least one third of the members of the Board of Supervisors in writing. The extraordinary general meeting shall take place no later than 2 months after the conditions for its meeting have been met.
(6) The notice of holding the General Meeting shall be published by the Presidium no later than 30 days before its performance on the official panel of the Chamber and its electronic version. The notice shall state the reason for the meeting and its agenda, the deadline and the venue. They shall publish the written documents for discussion at the General Meeting at the same time and in the same way that they are accessible to advisers through the public data network.
(7) All members of the Chamber shall be entitled to attend the General Meeting. A member of the Chamber may entrust another member of the Chamber in writing to represent him at the General Meeting; the member so represented shall be deemed to be present at the general meeting. One member of the chamber may represent a maximum of five members of the chamber.
(8) The General Assembly shall be able to resolve regardless of the number of members present. The agreement of an absolute majority of the members present in the Chamber is needed for the validity of the resolution.
(9) In choosing the members and alternates of the panel's bodies, the number of votes cast to each candidate by the members of the panel present at the election shall be decided; If there is only one candidate, it is necessary to elect that candidate to obtain an absolute majority of the votes of the members of the chamber present who took part in the election. At least three-fifths of the votes of the members of the chamber present who took part in the election shall be sufficient to withdraw the member or alternate of the organs of the chamber.
(10) The Presidium shall decide on the appeal against the decisions of the panel's bodies under paragraph 1 (c) to (f). The General Assembly shall decide on the appeal against the Presidium's decision.
(11) Details of the organisation of the Chamber, its bodies and their responsibilities, as well as details of the number of members of the Presidium, the Supervisory Board and the Disciplinary Board, shall be laid down in the Statutes of the Chamber.
Scope of the chamber
The Chamber in particular
a) protects and promotes the legitimate interests of tax advisers in the Czech Republic;
(b) creates the conditions for increasing the qualifications and professional levels of tax advisors;
(c) supervise the proper exercise of tax advice and guide the activities of tax advisers in accordance with generally binding legislation and the statutes of the Chamber;
(d) issue statutes, electoral orders and disciplinary orders;
(e) issue, in agreement with the Ministry, a test order;
(f) keep a list and ensure the publication of the necessary data;
(g) issue certificates to natural persons;
(h) decide on the application for the qualification test or part thereof, carry out the qualification test and parts thereof;
(i) decide on penalties under this law;
(j) issue documents to its members for the purpose of demonstrating their qualifications in other Member States;
(k) it is required to propose within 30 days, upon request of the tax administrator, a tax advisor appointed by the tax administrator by the tax administration representative (3e).
PENALTIES
Disciplinary measures
(1) For a serious or repeated breach of obligations under this Act or any other law governing the law and obligations of a tax advisor in the provision of tax advice by a tax advisor, with the exception of the Act on certain measures against the legalisation of proceeds from crime and terrorist financing (hereinafter referred to as "disciplinary misconduct '), the Chamber may impose on the tax advisor, if not for a criminal offence, any of the following disciplinary measures:
(a) a written warning;
b) fine up to CZK 100,000,
(c) suspension of tax advice for up to one year;
(d) removal from the list.
(2) The tax advisor has committed a serious infringement under this Act if, as an applicant for the qualification test or part thereof, he has knowingly false or incomplete information on the basis of which he was admitted to the qualification test or part thereof.
(3) Only one disciplinary measure may be imposed for disciplinary action.
(4) The fine is the receipt of the chamber.
Procedure for disciplinary action
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Regulation Information
| Citation | Act of the Czech National Council No. 523 / 1992 Coll., on Tax Advice and Chamber of Tax Advisers of the Czech Republic |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.11.1992 |
|---|---|
| Effective from | 01.12.1992 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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