Tax advisers may wear court dress. However, the Ministry does not want to allow them to appear before courts in penal fiscal procedures – informs “Rzeczpospolita”.
According to the Ministry of Finance, the nature of the profession of a tax adviser is to advise on tax issues and, as a consequence, represent taxpayers before appropriate administrative courts. According to Deputy Minister of Finance Janusz Cichoń, granting them more right would also require introducing new requirements for candidates for the profession.
Cichoń argues that advisers are only required to have a baccalaureate without a specified profile. The exam for a tax adviser checks the knowledge of tax law in a broader sense. Social security is not a part of the test, but knowledge of the penal fiscal code alone, which is only a part of the penal law, may prove insufficient. Mariusz Korzeb, tax adviser and expert of Employers of Poland, does not agree with this line of reasoning.
– Material and procedural tax law regulations are closely related to the penal fiscal code, so there is no reason to distinguish these issues any further. Advisers should represent taxpayers in social security cases, as ZUS contributions are a part of public contributions – he says.
According to him, the fears over insufficient qualifications of advisers are excessive. It would also be possible to introduce the requirement of a full higher education (that is a master’s degree), as many candidates for the profession already have it anyway.