Why a tax advisor?
Tax advisor on the example of the USA
“Make friends with your lawyer and tax advisor,” is the advice I found in a book of life advice from a mother to her son, alongside advice such as “always brush your teeth before going to bed.”
The book was written in the USA. There, the profession of a tax advisor is widely known and needed enough that it was worth mentioning in a collection of life reflections.
In fact, in the movie The Shawshank Redemption, the main character saves his life in prison by testifying tax advisory services for the benefit of guards ("you can write off the gun holster on your taxes").
How is a consultant perceived in Poland?
The profession of tax advisor was created 25 years ago. Unfortunately, from the beginning it has struggled with an image problem - in the common belief, a tax advisor is a slightly different accountant, or maybe a guy who will tell you how not to pay taxes.
Tax advisors have never been allowed to wear robes, so in court we do not present ourselves as dignified as legal advisers or advocates, even though we represent the client in opposition to the tax authority.
A tax advisor is therefore at a crossroads between being an accountant and a professional advisor, similar to a legal advisor.
How does a tax advisor differ from an accountant?
The difference is like between, for example, an elephant and a trampoline. That is, these are two completely different professions, each of them has its own specificity and goals, each of them is professional and requires separate authorizations and skills. An accountant is generally supposed to keep accounting and tax books. A tax advisor is supposed to advise on tax obligations.
It is possible to combine these two professions in one person, just as one can be a legal adviser and a tax adviser. However, one cannot replace one profession with the other.
So who is a tax advisor?
A tax advisor is a regulated profession. To be entitled to this title, you must:
- pass the state exam
- you can take the exam if you have a higher education in law or economics
- demonstrate appropriate experience in working with taxes.
After being entered on the list of tax advisors, a tax advisor may provide tax advisory services, and they are:
- providing taxpayers with advice, opinions and explanations regarding their tax and customs obligations and in matters of administrative enforcement related to these obligations;
- maintaining accounting books, tax books and other records for tax purposes on behalf of and for the benefit of taxpayers and providing them with assistance in this respect;
- preparing, on behalf of and for the benefit of taxpayers, tax returns and declarations or providing them with assistance in this respect;
- representing taxpayers in proceedings before public administration bodies and in the scope of judicial review of decisions, resolutions and other administrative acts in tax matters;
- performing an independent audit of the tax function.
The powers of a tax advisor are therefore very broad. In performing their work, a tax advisor must be guided by the Code of Ethics and is not bound by the instructions of their principal, because they must act professionally, for the good of the client.
