Institute of Tax Consulting

Institute of Tax Consulting
In the Republic of Belarus, there is a tax consulting institute introduced by the Decree of the President of the Republic of Belarus dated September 19, 2017 No. 338 «On Tax Consulting» (hereinafter - the Decree). Tax consultants conduct discussions on behalf of the business with representatives of the tax authorities.
Up-to-date information regarding tax consultants is contained in the Unified Register of Tax Consultants, which is posted on the official website of the Ministry of Taxes and Duties of the Republic of Belarus www.nalog.gov.by in the section «Tax Consultants» /«Unified Register of Tax Consultants». At any time, an investor can use this service to select a tax consultant and search for his contact information (phone and email).

As of May 4, 2019, the Unified Register of Tax Consultants contains information on 392 specialists who have received a tax consultant qualification certificate.
In accordance with the provisions of the Decree, only business entities are entitled to carry out tax consulting activities, i.e. tax consultants registered as sole proprietors or commercial organizations employing employees who are tax consultants.
An important attribute of the institution of tax consultants is the existence of responsibility for mistakes made in the course of performing their functions. Certified tax advisors insure their professional liability and are responsible for tax claims brought to their clients, which is a significant advantage for investors.
In the Republic of Belarus, tax consulting can be carried out both in the form of comprehensive services for the consulted persons, and in the form of providing any individual services, both on a one-time basis and on a long-term basis. For example, tax consultants are entitled to provide services for:
advising on taxation issues, including the application of tax legislation in specific situations, taking into account the circumstances of the consulted person;
preparation of recommendations (conclusions) on taxation issues, including the determination of optimal solutions (development of accounting policies, informing about innovations in legislation, etc.);
accounting and (or) tax accounting;
drawing up reports, tax returns (calculations) and other documents, including complaints;
representing the interests of consulted persons in tax legal relations in tax and other state bodies, organizations (sending tax declarations (calculations), other documents, statements and complaints to tax authorities, etc.).
Thus, tax consultants are able to optimize the time spent by investors for consulting and studying the nuances in the field of taxation, as well as to ensure the protection of their interests.