„There is no tax system in Poland - we have only a collection of random, often amended laws, which cannot be described as such. For the sake of state finances and for the sake of taxpayers, we need to write tax laws again by eliminating the current legislative mess " - says Prof. Jadwiga Glumińska-Pawlic, President of the National Tax Advisory Board. In her opinion, this must be done as soon as possible, and KIDP is ready to participate in such work, waiting only for the signal. Especially as tax advisers as practitioners also have support from the world of science, because the KRDP is operated by a Scientific Council composed of professors of financial law.
"Tax advisers ensure the full confidentiality of the information obtained, since before they obtain a professional title they vow: “I promise that... the facts and information known in connection with the pursuit of the profession will be kept confidential to persons third".
Tax advisory services were one with the consequence of systemic changes in the 1989, when self-taxation has undermined the administrative decisions of tax authorities. In 1990 abnormal first tax firms, in 1996 passed the Tax Advisory Act, in six years later, the 1st National Meeting of Tax Advisors was held. And today we celebrate a humble Jubilee - 20-The summer of the profession of tax advisor in Poland.
Tax advisory with an open profession
In Poland, the profession of tax advisor is an open profession, available to graduates of all universities, regardless of the completed course of study. However, the acquisition of allowances precedes a two-step examination before the State Tax Advisory Commission at the Minister of Finance.
After making a solemn vow and receiving an entry on the list of tax advisors, the legal title of professional tax adviser is given. At this point you can start carrying out proprietary tax advisory activities, guaranteeing your customers professional and professional service.
The profession of advisor is a profession of public trust, difficult and responsible, and the professional self-government upholds legalism and professional ethics, ensuring compliance with the applicable standards and continuous improvement of qualifications and complementing knowledge through a training system.
A tax advisor is much more than an accountant
KIDP ensures that any entrepreneur who, from the very beginning of business activity, decides to cooperate permanently with its representatives, can be sure that he will avoid disputes with the tax, severe penalties for tax irregularities and even bankruptcy. Tax advisers are not surprised by business organisations that have long warned that complicated, variable and differing interpretations of laws are a nightmare for them, which effectively hinders business in Poland.
„As tax advisers can provide tax optimization to customers - indicating legal solutions - and peace and security" - stressed Prof. Glumińska - Pawlic.
Professional secrecy
Tax advisers also ensure the full confidentiality of the information obtained, since before obtaining a professional title they vow: “I swear that I will keep the facts and information known in connection with the pursuit of the profession confidential to persons third".
Only a court can exempt a tax advisor from the obligation to keep his client's secrets and only if necessary for the justice system. Therefore, counselors are not afraid to defend their rights before the general courts if they believe that questioning them as a witness in a civil or criminal case against their clients may violate professional secrecy.
Tax adviser and his clients
The tax adviser may keep his tax books, including accounting records and records, statements and declarations for the client, but above all may represent him as a professional agent in disputes before tax, tax and administrative courts. It can also settle public-law claims (e.g. ZUS contributions) and carry out human-payment services. It is also prepared to support entities that wish to benefit from state aid to entrepreneurs, as well as EU funds, ensuring that they are properly settled.
„Tax law is intended to safeguard the financial interests of the state, meaning that it enters into the sacred right of property and violates the interests of the taxpayer by ordering him to share with the tax the fruit of his work. It is therefore the duty of a legal tax adviser to reconcile these interests and seek a compromise between the public interest and the individual interest of the taxpayer." In relation to tax law, the state is always stronger than the taxpayer - emphasises Prof. Glumińska-Pawlic, so the advisor should support him with his knowledge that he should bear public liabilities at the level of the legal provisions, choosing the most favourable form for him and thus the level of taxation. Lack of knowledge of the taxpayer rather than tax resistance is often the cause of inappropriate economic decisions and disputes with tax authorities. The low level of tax awareness of Polish society, as well as the degree of complexity of tax regulations, makes it necessary to use advisor services - and that was the concept of this profession from the beginning.
For the occasion 20-The Polish tax advisor KIDP continues to promote this profession as a profession of public trust in many environments and to raise awareness of its reputation for entrepreneurs. As examples of such activities, Professor Glumińska-Pawlic indicated the conclusion of an agreement with the "Employers of Poland" and participation in the work of the Tax Committee established by them and participation of representatives of the local government in many conferences and business meetings.
„I meet there with an understanding of the essence of our profession, realizing that every honest taxpayer who has a tax adviser at his side feels more confident because he knows that he will accompany him in solving problems and decently represent him even before the Supreme Administrative Court, and if necessary - also before the EU Court of Justice" - she stressed.
KIDP has been seeking to extend the powers of advisors to the possibility of representing taxpayers in tax criminal matters and in the field of social security before the general courts.
However, instead of the professional extension expected by the local government, it was narrowed down, as after the deregulation of professions in 2014, There has been the release of certain activities reserved for advisors so far, and today tax books can be kept by anyone without any qualifications.
It is difficult to accept that in the name of populism and the opening of access to certain professions you have so easily given into the unprofessional hands of the books, on the basis of which a proper tax base can only be established.
The same applies to tax returns that can be fulfilled by all, but the consequences of irregularities will be felt by taxpayers who, lured by the low price of services, entrust to amateurs who do not even have an OC insurance contract concluded, which is mandatory for tax advisers.
„Today everyone can hang a sign that they keep accounts and offer very low prices". Prof. Gluminska-Pawlic believes that the effects of deregulation of professions are also felt by auditors, legal advisers and lawyers, and according to her, this is the last bell to take corrective action quickly. Allowing the keeping of accounts and tax records and the drawing up of tax statements and declarations to cease to be a reserved act for the performance of public trust professions means that those fundamental to the safety of public finances remain outside any public oversight and are carried out by any entity - regardless of their reputation, professional and ethical qualifications. "The abolition of restrictions on the pursuit of the profession of tax advisers, which protected both the public interest and the interests of citizens, is an informed consent to the reduction of budgetary claims" - she said.
Amendments needed
The need for urgent changes arises according to Prof. Glumińska-Pawlic primarily from the fact that "tax law is in a mess and is patchwork-like today".
„In the cloudy water one is fishing well, only the question of who and what he wants to catch" - she emphasised. In her opinion, "the authority should establish a team of specialists in the field of legislation and after discussions among Polish experts - lawyers and economists - adopt texts of such tax laws, which will form a system and will not be amended under the influence of ad hoc needs in the coming years".
At the same time, she expressed the willingness of the professional self-government to participate in such work.
"So far, none of the parliamentary clubs have asked the House for advice or assessment of planned changes against the background of the legal system in force in Poland (civil, economic, criminal, etc.), and the problem is that in law as in the domain - one change has consequences that a non-professional cannot predict.
Opinion of draft legislation one from the tasks of our self-government which we carry out nonprofit" - she emphasised. The lack of such consultation with tax advisors is, in her opinion, the effect of "releasing stereotypes".
‘Last time I heard one from politicians he said of tax advisors that these are those who help entrepreneurs cheat the state budget. So if the authorities say so, what can others think?" - asked rhetorically Prof. Glumińska-Pawlic.
Deregulation protected competitions include ranks. KIDP signed the Law Contracts and signed a cooperation agreement with the National Chamber of Experts. The representatives of the professional self-government tax advisers also cooperate closely with the academic community and engage in educational activities and awareness of the risks arising from the lack of knowledge of tax law.
„We have developed some foreign ideas, but it is time to return to the Polish reality and join forces. We are already doing this in many of our offices, where Polish tax advisors, auditors, legal advisers and lawyers work together, because together we can be even more effective" - said KIDP president.
Future Profession
It is anticipated that not only Polish companies, but also Polish families will be more and more willing to use advice from tax advisors, as will the advice of a family doctor. This has long been the case in other EU countries, including the Netherlands. In Poland is now 8793 tax advisors, while in Germany, for example, ten times more.
Source: Kurier PAP - www.kurier.pap.pl