9 May a session of written examinations for tax advisors began. In addition to the standard wishes of success for those who pass, it is also worth sharing some information, which may be interesting for those who are just considering the approach to exams in future years.
According to the published project of 19 April 2022 Regulations of the Minister of Finance amending the Regulation on the State Tax Advisory Examination Commission and carrying out the examination for tax adviser (hereinafter: the amending Regulation), are planned to introduce changes, among others, on how to conduct the examination and to submit applications for admission to the exam together with the necessary documents.
Are the changes in the Regulation revolutionary? According to the favorite saying of many professional groups – it depends which.
In accordance with the Amending Regulation, account will be taken, in particular, of the behaviour of the formal requirements concerning the application of the law to the tax authority or court on behalf of the client, of the application of the law and of the ability to interpret it, and of the correctness of the manner in which the applicant proposes to resolve the matter.
First, The amending Regulation adds new tasks to the Chair of the Examination Board and the Secretary of the Examination Board. This one. first be required to make public in the Public Information Bulletin (BIP) information on the cancellation of the written or oral part of the examination; and second may exclude a candidate from the examination in justified cases.
Adjustment of the examination for persons with disabilities
one with major changes, if not most important, it will be possible to adapt the conditions of the examination for persons with disabilities/disability[1] upon request. Such a proposal will have to include in addition:
a copy of the invalidity certificate within the meaning of Act dated 27 August 1997 on occupational and social rehabilitation and employment of disabled people[2] during the examination period;
a medical certificate issued by a physician competent on grounds of the nature of the disability, stating the difficulties resulting from the disability in carrying out technical tasks, such as: (a) reading the text, (b) giving a manual answer to the test question on the answer card or by hand solving the task;
a statement of consent to the processing of the above personal data.
Online facilitation
Another important change will be to apply for the exam by electronic means. In the same way, candidates will also receive notices of the prescribed test time. However, this will not rule out the possibility of submitting applications by traditional means, i.e. a postal delivery.
Appeal of the examination by the President of the Examination Board
Rules on the cancellation of the written and oral part of the examination by the President of the Examination Board will also be introduced. This will be the case in the event of a substantial change in circumstances, independent of the Examination Board, preventing the examination. In particular, this will address situations that pose a risk to the health or safety of the participants.
Broader scope for excluding a candidate from the exam
The grounds for excluding a candidate from the exam will also be extended. This will apply to a person who will benefit from other people's assistance, uses unauthorised devices or supporting materials, communicates with the test participants or otherwise interferes with the examination.
In comparison to the current version of the Regulation on the State Tax Advisory Examination Commission and the conduct of the tax adviser exam, a condition on the use of an unauthorised device will be added. This will include smartphones or smartwatches.
Adding new evaluation criteria
General criteria for assessing the tasks of the written part of the exam will also be added.
In accordance with the Amending Regulation, account will be taken, in particular, of the behaviour of the formal requirements concerning the application of the law to the tax authority or court on behalf of the client, of the application of the law and of the ability to interpret it, and of the correctness of the manner in which the candidate proposes to resolve the matter.
An additional obligation for the person checking the work will be to make a short justification for the assessment.
Other minor changes were also proposed in the Amending Regulation, including the requirement to justify the application for reassessment of the examination work or to exclude a member of the Examination Board from taking part in the examination. At the date of writing this Article, the draft shall be in the public consultation phase.
[1] Although the draft Amending Regulation uses the term "disabled person", the author of this article prefers to use the term "disabled person/disabled person".
[2] (Journal of Laws of 2021, item 573).
Author: Michał Zdanowski
Tax consultant in Russell Bedford Poland. Graduate of the Faculty of Law and Administration of the University of Warsaw, Graduate of the Postgraduate Tax and Tax Law Studies of the University of Warsaw, Graduate of the Postgraduate Accounting and Finance Studies of the Warsaw School of Economics. During his studies, he gained experience in law and tax law firms. Since September 2013 is associated with the law firm Russell Bedford Poland. It specialises in documenting transactions between related parties.