Charges for tax advising services
Are defined mainly by § 2 and § 3 of the decree 506/1992 of the Coll. regulating the wages of tax advisors and fees for the professional examination.
506/1992 of the Coll.
Ministry of Finance of The Slovak Republic
6th of October 1992
regulating the wages of tax advisors and fees for the professional examination and issue of a license
Amendment: 35/1996 of the Coll.
Amendment: 113/1997 of the Coll.
Ministry of Finance of The Slovak Republic on basis of § 7 sect 2 and § 17 sect 2 of the statute of The National Council of The Slovak Republic number 78/1992 of the Coll. about tax advisors and The Slovak Chamber of Tax Advisors designates:
(1) While entering into a contract of providing tax advisor services, the tax advisor must make an agreement with the client about the sort of wage.
(2) The wage may be agreed for the whole period of tax advising services, or for certain operations in tax advising services, or for the providing of tax advising services in a certain scale or for a certain period.
(3) Administrative expenses and other services performed in relation to the tax advising services are also a part of the wage.
(1) The wage is determined
a. According to the amount of hours effectively spent for the completion of the service and according to hourly wage.
b. By a global sum (global wage)
c. The methods of determining the wage according to section 1 may be combined.
The wage of a tax advisor
(1) The basic hourly wage is 300 Slovak Crowns.
(2) While providing simple advising services the basic hourly wage may be according to agreement divided into begun quarter hours.
(3) The tax advisor may make an agreement with the client about
a. The reduction of the hourly wage up to half of the hourly wage.
b. The increase up to triple of the hourly wage, if the service provided is exceptionally demanding, or if the service requires the application of foreign tax law of foreign language.
(4) If the tax advisor makes and agreement with the client about the hourly wage, he is obliged to inform the client about the anticipated period for the providing of services. The tax advisor is committed to inform the client in advance if the time duration of the tax services will exceed the allotted time.
(5) The tax advisor has a duty to specify the temporal and material specifications of the services in the advanced account.
(1) A global wage is agreed for
a. The providing of services in tax advising for a certain or uncertain period,
b. The completion of a service or services.
(2) The amount of the global wage is agreed with respect to the anticipated temporal and material difficulty of the provided service.
(3) If the tax advisor does not provide tax advisor services till completion of the matter or does not provide services for the whole duration, he has right to a relative wage. In this case the tax advisor is compelled to forward a specification of the service to the client.
A tax advisor can make an agreement with the client, who is an exchange foreigner, about a wage in such an amount, as is common in the state of the clients residence or which is usually demanded for similar services abroad.
Abrogated since 24. 04. 1997
This decree comes into effect from the day of publication.
Decree number 35/1996 of the Coll. comes into effect on the 10th of February 1996.
Decree number 113/1997 of the Coll. comes into effect on the 24th of April 1997.
Ing. Toth CSc.