The Slovak Chamber of Tax Advisors is a professional corporate organization, which unites tax advisors registered in the index of the Chamber on basis of the statute number 78/1992 of the Coll., amended by further statutes. This statute designates the status of the Chamber, and its authority of issuing licenses to tax advisors. This statute and its amendments numbers 249/1994 of the Coll., 101/1994 of the Coll. and 378/1996 of the Coll. determine all basic common obligations of the Chamber to its members and duties of the members to the Chamber. Only the Chamber through upholding certain legal criteria can register a tax advisor in the index of the Chamber. The criteria are the successful completion of a very demanding test, by which the professional capabilities of a candidate and moral correctness and long-term practical experience in the profession are tested.
The residence of the Chamber is Banska Bystrica. The space in which the Chamber operates is the monumentally protected building on the SNP square No. 7. After partial interior reconstruction of spaces, which have the essence of medieval times, the Chamber moved here from its temporary residence. Although these spaces are not in the ownership of the Chamber, the interior dispositions located directly in the centre of the town create a decent place for the residence of the Chamber.
The Chamber protects just interest of its members, creates adequate conditions for their professional growth, by mediation of information about the newest updates of tax statutes through the separate education system of the Chamber. At need the Chamber also secures that the behaviour of tax advisors-members or the Chamber in practice be in accordance with the disciplinary order and ethic codex of a tax advisor. The Chamber achieves this through its disciplinary committee and the disciplinary order itself.
This means that the Chamber is an organization that besides uniting tax advisors, who are the only persons in the Slovak Republic licensed to provide tax advisor services, provides professional protection to these advisors and their assistants, provides regular educating services and takes part in mediating important professional information significant for tax advising.
The Slovak Chamber of Tax Advisors began to provide services shortly after its establishing plenary assembly in the year 1992. In the same year the first 88 tax advisors began to carry out tax advising. From this period till the present the amount of tax advisors, members of the Chamber increased to 679. In the present 57 legal entities licensed to provide tax-advising services are registered in the Index of the Chamber.
The Chamber is regionally organized, this means that regional chambers have been created in order to provide more sophisticated education and information services for its members so that more fluent communication between the Chamber and the business sector could be reached. In these regional offices of the Chamber, in Bratislava, Banska Bystrica and Kosice, complete and relevant information about the activities of the Chamber and about manners in which tax services are carried out is provided. In these offices a complete list of tax advisors can be acquired.
One of the main activities of the Chamber is the preparation of new tax advisors, who will perform tax advising in accordance with the requirements of current economic practice. In preparing new tax advisors the filial company The Academy of Tax Advisors (limited liability company) with residence in Bratislava takes part. This filial has been established in 1995 by the Chamber with a 100% investment. This company is also oriented on the organization of education and publishing services, not only for tax advisors-members of the Chamber, but also for other groups, for business groups.
Besides these activities the Chamber initiated an internal information system, which is at the disposal of the members by electronic technology. In the residence of the Chamber and in the regional chambers, information, which is required for the activity of the tax advisors, is stored. The tax advisors draw this information from the central computer database by modem connection. This kind of design is unusual even in developed European countries. This sort of design belongs to the most progressive solutions in mediating information relevant for the activity of a tax advisor.
Other priorities of The Slovak Chamber of Tax Advisors
- Cooperation with the Ministry of Finance of the Slovak Republic in increasing the quality of the education process of all persons taking part in tax advising.
- The Chamber considering its consecutive steps, which it took for the accession to the international organization uniting national organizations (chambers) in CFE, provided for that the Chamber was promoted from member-observer to full member (we were accepted in 1995) in 2000 in this prestigious Pan-European organization.
- To the other goals of the Chamber belong larger activities in interpreting the changes in the quality of the tax environment, through which the complicated coherences of the tax environment will be mediated.
- A significant step in increasing the further professional identification and creating adequacies between the requirements of economic practice in the area of tax advising belongs the development of regional offices of the Chamber, which can react to the requirements of tax advising with larger effect.
Besides the membership in the CFE The Chamber of Slovak Tax Advisors is a member of the International Committee established from the initiative of the Russian and German tax chambers. Our members, delegated by the presidium of the Chamber take active part in this committee. This committee deals with the analysis of accounting and taxation of legal entities and persons and the administration of taxes in the single states. The single work groups work on specific forms, which will be at disposal for publishing in the single states. The Chamber of the Slovak Tax Advisors is preparing such a publication in a multi- language form.
Besides these international activities The Chamber of Slovak Tax Advisors actively cooperates with certain tax chambers abroad, mainly with the Austrian and Czech Chamber.
The Chamber due to the current development has a growing significance in the business sector.
The Chamber of Slovak Tax Advisors according to the law is the single entitled organization, which can unite and provide licenses to its members for tax advising services.
Charges for tax advising services
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