Tax Advisor A profession defined in the Tax Consultancy Act of 5 July 1996. Pursuant to article 2 of the Act, the tax advisor’s actions include the following:
1) provide taxpayers, payers and payment collectors, for or on behalf of them, with any advice, opinions and explanations regarding their tax and customs obligations and related administrative distraint;
2) keep for and on behalf of taxpayers, payers and payment collectors account books and any other records maintained for taxation purposes and provide them with assistance to this extent;
3) prepare for and on behalf of taxpayers, payers and payment collectors tax returns and statements or provide them with assistance to this extent;
4) represent taxpayers, payers and payment collectors in proceedings before public administration authorities and as regards the judicial control of decisions, rulings and any other administrative deeds concerning the issues listed in item 1.
Accordingly, the tax advisor is a professional agent who represents customers before: – Head of Tax Office (tax audit, tax proceedings), – Director of Tax Chamber (appeal against a decision issued by the first-instance authority, i.e. Head of Tax Office, Director of Tax Chamber), – Provincial Administrative Court (appeal against a decision issued by the Director of Tax Chamber) and – Supreme Administrative Court (cassation appeal against a decision issued by the Director of Tax Chamber). Our accounting firm’s staff includes two tax advisors, who provide their services throughout Poland, in particular in Wrocław.