PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of September 19, 2017 No. 338

About tax consultation

For the purpose of ensuring protection of interests of subjects of managing in the field of the taxation and creation of the legal basis for implementation of activities for tax consultation:

1. Determine that:

1.1. activities for tax consultation of legal entities and physical persons, including individual entrepreneurs, can be performed:

the citizens of the Republic of Belarus, foreign citizens or persons without citizenship who received the competence certificate of the tax consultant according to the procedure, established by this Decree, the being members of Chamber of tax consultants (after its education) (further - the tax consultant) and registered as the individual entrepreneur;

the commercial organization on which staff the worker who is the tax consultant is provided that this organization is the main place of its work *;

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* For the purposes of this Decree the principle place of employment is understood as work at the employer at whom the service record of the worker is kept.

1.2. the commercial organizations and individual entrepreneurs performing activities for tax consultation bear responsibility for non-execution or improper execution of the agreement obligations of paid rendering services in tax consultation by them, and also for disclosure of the data which are trade secret and (or) other confidential information and shall pay the damages caused to the advised persons as a result of such non-execution or improper execution and disclosure;

responsibility which can come owing to causing by the commercial organizations the individual entrepreneurs performing activities for tax consultation, losses * in case of non-execution or improper execution by them of agreement obligations of paid rendering services in tax consultation is subject to insurance.

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