MISSION OF THE TAX ADVISER
Construction of civilized tax system, perfection of tax control and, as consequence, increase of tax risks have given a start in life new, in Uzbekistan to a trade – the tax adviser.
The institute of tax consultation underlines and defines the social importance of mission of the tax adviser – to help, first of all, to the tax bearer to pay, instead of to overpay taxes. The tax adviser – as the lawyer – a part of a civil society, and for this reason it nevertheless the defender of the tax bearer.
Abroad tax advisers have proved for a long time already as experts without whom it is impossible to pass through difficult and unpredictable tax legal relationship. However in our country value of the professionals possessing such status, for many while is unevident.
Who such tax advisers? What for they are necessary, than differ from the lawyer, the lawyer, the chief accountant or the auditor?
Many believe that the tax adviser is a lawyer and the chief accountant in one person. But this too simplified understanding, wide of the mark. The present tax adviser isn’t mechanical mixture of these two trades.
Economic and juridical education it is not enough to understand difficult tax questions and to construct at the enterprise a reliable control system of tax risks. Possessing analytical abilities, the tax adviser, should know not by hearsay business, be able to model tax risks, doing their operated.
Not without reason say that the trade of the adviser is a trade of an after-life.
Consulting is objectively based on trust (as work of the doctor or the lawyer), these services a classical example of services which can’t be without trust and mutual understanding.
The tax adviser should explain at any time to tax specialists and documentary confirm with use of business plans, feasibility reports, marketing researches, calculations of experts and the conclusions of experts why the tax bearer has been compelled to choose corresponding contractual model. He also participates in tax check, prepares the argument for objections for the certificate following the results of check, protects interests of the company in tax departments and courts.
Tax consultation represents considerable interest for investors. The help rendered by tax advisers, allows investors to observe tax laws, to optimize taxes paid by them and payments, additional measures to provide and protect the property rights and interests.
For today in the city of Tashkent in 3 educational institutions and in 4 specialized communities preparation of tax advisers is spent.
The future behind the tax management, which subject tax risks and tax planning are. In many countries with the developed market economy, this function is carried out by tax advisers.