1. Обучение налоговому консультированию по программам специальных курсов обучения по подготовке налоговых консультантов осуществляют образовательные организации:

– получившие соответствующие свидетельство или включенные в реестр организаций, осуществляющих деятельность в порядке уведомления;

– прошедшие аккредитацию в Палате налоговых консультантов Узбекистана и получивших Свидетельство об аккредитации.

2. Образовательные организации, осуществляющие обучение налоговому консультированию обязаны выполнять следующие требования к процессу обучения по подготовке налоговых консультантов:

a) comply with the license requirements, as well as the requirements established for carrying out activities by way of notification;

b) conclude an agreement with the Chamber of Tax Consultants of Uzbekistan (hereinafter referred to as the Chamber) to monitor the implementation of these requirements;

c) involve individual trainers (lecturers) with the appropriate qualifications specified in paragraph 4 of these requirements in teaching each section;

d) provide pre-registration of students for training through the website of the Chamber of Tax Consultants (pnk.uz);

e) conduct classes with a minimum number of students in one group — 30 people;

f) ensure attendance (presence) of students in the classroom;

g) conduct classes using materials, slides, tests and tasks;

h) provide the Chamber with the relevant information specified in paragraph 3 of these requirements prior to the start of classes of each group;

i) provide employees of the Chamber with access to the place of training and to lessons conducted remotely, in order to monitor compliance with the requirements for the training process;

к) оплачивать целевые взносы в Палату или нести затраты Палаты в виде целевых взносов.

3. Информация, предоставляемая образовательными организациями в Палату по каждой группе:

a) address of classes;

b) domain address and password (link) of remote classes;

c) program and schedule of classes;

d) Full names of trainers and sections taught by them;

e) copies of documents confirming the qualification of trainers (lecturers);

f) interim information (once a month) about students ' attendance at classes.

4. Квалификационные требования к тренерам (лекторам):

a) in the section "Tax law" — at least 2 lecturers: accredited by the Chamber, a tax consultant engaged in practical activities, with experience in tax authorities;

b) in the section "Taxation of legal entities and individuals" — at least 2 lecturers: accredited by the Chamber, a tax consultant engaged in practical activities, with experience in tax authorities;

c) in the section "Accounting and financial reporting" — at least 1 lecturer: accredited by the Chamber, with experience in teaching and practical activities, experience in the Ministry of Finance of the Republic of Uzbekistan or as an auditor;

d) in the section "Basis of International Financial Reporting Standards" — at least 1 lecturer: accredited by the Chamber, with teaching and practical experience, work experience in the Ministry of Finance of the Republic of Uzbekistan or as an auditor;

e) in the section "Legal regulation of economic relations" — at least 2 lecturers: accredited by the Chamber, with teaching experience and experience as a lawyer, legal adviser, lawyer or judge;

f) on the subject of "Export-import operations, currency and customs regulation" — at least 1 lecturer: accredited by the Chamber, with teaching and practical experience in this field;

g) on the subject "Cadastral business for tax consulting" — at least 1 lecturer: accredited by the Chamber, with teaching and practical experience, or with work experience in the Cadastre Agency;

h) in the section "Financial Management" — at least 1 lecturer: accredited by the Chamber, with teaching and practical experience;

i) in the section "Legal bases of tax consulting" — at least 1 lecturer: accredited by the Chamber, a tax consultant engaged in practical activities or with experience in tax authorities. To obtain a lecturer's Accreditation Certificate, the lecturer must successfully conduct 2 trial classes in an educational organization that has been accredited by the Chamber of Tax Consultants of Uzbekistan.

5. Нарушение исполнения настоящих требований может быть основанием для отказа в приёме документов слушателей образовательного учреждения к сдаче экзаменов на получение сертификата налогового консультанта в порядке, установленном Палатой.

6. Мониторинг исполнения настоящих требований осуществляется Палатой.