Requirements for educational institutions for the learning process

REQUIREMENTS for the training process for tax consultants

In accordance with article 12 of the Law of the Republic of Uzbekistan "On tax consulting activities", the Chamber of Tax Consultants develops requirements for the training process and monitors their compliance by organizations engaged in tax consulting training on the basis of an agreement concluded with them. This requirement is developed in accordance with the above-mentioned norm of the Law and sets out the requirements for organizations that provide training in tax consulting under the programs of special training courses for training tax consultants, approved by the Chamber of Tax Consultants of Uzbekistan NGO:

1. Training in tax consulting under the programs of special training courses for the preparation of tax consultants is provided by educational organizations:

• those who have received the relevant certificate or are included in the register of organizations operating by way of notification;
• accredited by the Chamber of Tax Consultants of Uzbekistan and received a Certificate of Accreditation.
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1. Educational organizations that provide tax consulting training are required to meet the following requirements for the training process for tax consultants::
   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;
   j) pay special purpose contributions to the Chamber or bear the costs of the Chamber in the form of special purpose contributions
2. Information provided by educational organizations to the Chamber for each group:
   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.
3. Qualification requirements for trainers (lecturers):
   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.
4. Failure to comply with these requirements may be grounds for refusal to accept documents of students of an educational institution for passing exams for obtaining a tax consultant certificate in accordance with the procedure established by the Chamber.
5. Compliance with these requirements is monitored by the Chamber.