Preparations are being made in Belarus for the introduction of a new institute in the consulting sphere - tax advising. Edict of the President adopted on September 19 serves this purpose byapproving the Regulation on the activities of tax advisers in Belarus.
The Edict states that the relationship between clients and tax advisers will be governed by the contract for provision of services concluded in written form. In addition, Edictstipulates essential terms of such a contract: subject of the contract, the terms of the contract, the rights and obligations of the parties, the cost of services, the terms and procedure of payments, the liability of the parties, the procedure of dispute settlement, confidentiality provisions.
Tax advising activities may be carried out only by persons having the corresponding qualification certificate. Only persons having a higher economic and (or) legal education and work experience in this sphere after receiving higher education for at least three years or who have passed retraining in the specialties above mentioned will be entitled to pass qualification examination in the Ministry of Taxes and Duties. It should be noted that foreign citizens and stateless persons registered as individual entrepreneurs can receive a qualification certificate as well.
The Edict also provides for the creation of the Chamber of Tax Advisers uniting all specialists in this field. For regulation of activities of tax advisers Ministry of Taxes and Duties creates a single register comprising information on all persons engaged in such activities in Belarus.
The Edict will enter into force on December 24, 2017.
Edict of the President of the Republic of Belarus No. 338 dated 19.09.2017 “On Tax Advising”