Act 78/1992 Coll
Act 78/1992 Coll.
of the Slovak National Council
from January 29, 1992
on Tax Advisors and the Slovak Chamber of Tax Advisors
as amended by the Act 249/1994 Coll., the Act 101/1995 Coll and the Act 378/1996 Coll.
The Slovak National Council has enacted the following Act:
§ 1This Act governs
a) the status of tax advisors and their performance when providing consultancy services in tax matters (hereinafter referred to only as "tax consultancy services") and the status of tax advisors´ assistants,
b) the establishment and the competence of the Slovak Chamber of Tax Advisors (hereinafter referred to only as "the Chamber").
§ 2A tax advisor shall provide tax consultancy services to natural persons and legal entities (hereinafter referred to only as "clients"), in the following matters:
a) taxes, duties and fees1)
b) tax proceedings in front of tax authorities2) and in front of municipalities.3)
§ 3Rescinded with effect from January 1, 1997.
Part II(1) The tax advisor is a natural person whose name has been entered in the Register of tax advisors held by the Chamber (hereinafter referred to only as "Register").
(2) The tax consultancy services may be provided also by legal entities, if this activity is entered in the Companies Register and if the entity is organized as a general commercial partnership or a limited partnership. The natural persons who provide tax consultancy services on behalf of the legal entity must be holders of the Certuficate pursuant to this Act.
Tax Advisors´ Status and Activities
§ 5The Chamber shall issue a Certificate authorising to provide tax consultancy services (hereinafter referred to only as "Certificate") to those natural persons who:
a) have the capacity to take legal action;
b) have clean criminal record,
c) has graduated from a University3a) in Economics or in Law or has concluded an integral part of University studies. The persons must also have been practiseing in Law or Economic matters for at least five years or performing the activity of tax advisor´s assistant for at least three years,
d) have passed Examination as specified in § 6 below (hereinafter referred to only as "the Examinations").
(1) The examination which is the prerequisite for the issue of the Certificate shall be held in front of an Examination Board.
(2) The Chamber shall allow to participate in the Examinations, not later than six months from the date the application has been filed, to anyone who has filed a written application form and who has complied with the requirements specified in § 5 letters a)b)c) hereunder.
(3) The Examination Regulations to be issued by the Chamber by mutual agreement with the Ministry of Finance of the Slovak Republic (hereinafter referred to only as "the Ministry") shall determine the scope, the contents and the dates of the Examinations under subsection 1 above and the repeated examinations, if any. Such Regulations shall also determine the scope, the contents and the dates of re-examinations as defined in § 10 subsection 5.
(4) After having passed the examination under subsection 1 the Chamber shall issue the Certificate to the natural person not later than one month from the examination date.
(5) The tax advisor whose activity has been suspended pursuant to § 10 subsection 4 and fails to perform the tax advisory services pursuant to § 10 subsection 5 must show his knowledge in the field by passing re-examinations the scope of which is defined in the Examination Regulations.
§ 7(1) The Chairman of the Examination Board shall be appointed by the Minister of Finance. The members of the Examination Board shall be appointed by the Chairman of the Examination Board in agreement with the Chamber. The Examination Board members shall be appointed for a three year period.
(2) The participant must pay to the Chamber fees for having taken part in the Examinations, for having repeated the Examinations and for the issue of the Certificate pursuant to § 5. Such fees shall be determined by the Chamber and set forth in the Examination Regulations.
§ 8(1) A natural person who was granted the Certificate must file an application with the Chamber for its entry inot the Register not later than six months from the date of receipt of the Certificate. Expired this period, new Examinations must be passed in order to be entered in the Register.
(2) The Chamber shall enter into the Register as a tax advisor, within two months upon receipt of a written application:
a) a natural person who was granted the Certificate under § 5 above and who has have taken the following pledge to the hands of the President of the Chamber: "To the best of my honour and conscience I undertake to respect the Constitution of the Slovak Republic and other regulations of general application, to fulfill my duties of tax advisor with due care and to keep confidential all the facts which I shall have learned in connection with the performance of the profession of tax advisor.";
b) a juristic person where the tax advisors who are already entered in the Register are holding not less than 75% of its stock capital or voting rights of the company,4)
c) a non-resident natural person authorised to perform the profession of tax advisor, who passed the examination pursuant to § 6 and who took the pledge pursuant to letter a) above.
(3) The Chamber shall issue to tax advisor a Certificate authorising him to perform the profession of tax advisor as of the date of its entry into the Register.
§ 9(1) The Chamber shall refuse to enter into the Register:
a) a person who failed to meet any of the conditions set forth in § 8 above;
b) an employee of the Ministry of Finance;
c) the person who may not perform business in virtue of special legislation,4a)
d) the person that has been awarded a final disciplinary measure under § 24 subsection 1c) of this Act for the period specified by the ruling inflicting the measure.
(2) The ruling refusing to make the entry to the Register must be dully justified and it must be delivered to the applicant's own hands.
§ 10(1) The Chamber shall suspend the activity of a tax advisor in case he is providing tax consultancy services contrary to the Certificate or contrary to this Act.
(2) The Chamber shall suspend the activity of a tax advisor also in the following cases:
a) if an accusation was filed alleging a deliberate criminal act in connection with tax consultancy services provided or in connection with tax evasion. The activity shall be suspended until the date of effective termination of the proceedings;
b) if proceedings to recall or to limit the advisor's capacity to legal acts have been instituted. The activity shall be suspended until the date of effective termination of the proceedings;
c) if so requested by the advisor in writing.
(3) The Chamber may also suspend the activity of a tax advisor if he fails to attend mandatory courses for tax advisors organized by the Chamber or in the course of disciplinary proceedings under § 24 through to § 27 of this Act.
(4) The fact that a tax advisor's activity has been suspended shall be entered in the Register. The tax advisor shall, for the period of suspension of his activities, give the Certificate authorising him to peform the profession back to the Chamber, upon the latter´s request. Should the reasons for having suspended the activity expire, the Chamber shall cancel the record in the Register and shall give the Certificate back to the advisor. The tax advisor shall be relieved from the payment of membership fees to the Chamber for the period of suspension of its activities.
(5) In case of the tax advisor´s failure to perform the profession for more than three years such advisor must pass re-examinations. The Chamber shall give the Certificate authorising to perform the profession back to the tax advisor only subject to successful passing of the re-examinations, however not earlier than the expiry of the period of suspension of the activities of the tax advisor.
§ 11(1) The Chamber shall cancel the entry in the Register and shall declare the Certificate null and void if:
a) the tax advisor died or was declared dead,
b) the tax advisor's capacity to legal acts was recalled or it was limited,
c) a final verdict was passed inflicting a detention penalty to a tax advisor who committed a deliberate criminal act,
d) a final disciplinary measure was taken against the tax advisor under § 24 subsection 1d) of this Act,
e) the tax advisor submitted to the Chamber a written request applying for its cancellation from the Register,
f) the tax advisor failed, without any justification, to attend the re-examinations under § 10 subsection 5 upon the Chamber´s request of failed to pass such re-examinations;
g) the tax advisor was in default with the payment of membership fees determined by the Chamber even after repeated invitation to do so;
h) the tax advisor started to be engaged in the activities specified in § 9 subsection 1b) and c) of this Act.
(2) The Chamber may cancel the entry in the Register and may declare the Certificate authorising to perform the profession null and void if a tax advisor was failing to attend, for not less than one year, mandatory courses for tax advisors organized by the Chamber. The provision above does not appyl if the activities of the tax advisor have been suspended pursuant to § 10.
§ 12The Chamber shall cancel a legal entity from the Register if:
a) the legal entity has been wound-up,5)
b) the liquidation proceedings have been instituted,
c) the legal entity submitted a written request applying for its cancellation from the Register,
d) the requirements set forth in § 8 subsection 1b) are not met,
e) the legal entity was in default with the payment of membership fees determined by the Chamber even after repeated invitation to do so.
Tax Advisor's Rights and Duties
§ 13(1) A tax advisor may provide tax consultancy services alone or jointly to other tax advisors.
(2) The legal relationships arising from the tax consultancy provided jointly by several tax advisors shall be governed by a written contract to be entered into between the advisors. Unless otherwise agreed, they shall bear joint and several liability towards the client.
§ 14If a tax advisor performs his profession as a natural person he may hire employees to carry out its own tasks on the basis of labor relations only if he personally is not a subordinate party to a labor relation or a similar relation or if he personally is not engaged in any other gainful activity other than teaching, scientific and pubblishing activity.
§ 15(1) A natural person being a tax advisor is bound to:
a) inform the Chamber on his resindence and on its changes thereto,
b) indicate on all the documents his name and surname, residence and the reference number of the Certificate authorising to perform the profession of tax advisor,
c) pay the membership fees determined by the Chamber,
d) to serve a written notice to the Chamber, not later than 30 days from the relevant date, on any establishment and termination of labor relationship to which a tax advisor or an assistant hired by the tax advisor are a party,
e) to attend courses for tax advisors organized by the Chamber.
(2) A legal entity being a tax advisor is bound to:
a) inform the Chamber on its registered office and on its changes thereto,
b) indicate on all the documents its business name, registered office and the reference number of the Certificate authorising to perform the profession of tax advisor,
c) pay the membership fees determined by the Chamber,
d) to serve a written notice to the Chamber, not later than 30 days from the relevant date, on any establishment and termination of labor relationship to which a tax advisor or an assistant hired by the entity are a party.
§ 16(1) A tax advisor must protect the rights and the legitimate interests of his client, he must act in a honest and conscientious manner, he must use consistently all legal instruments and claim everything that he considers, in his own belief and according to the client's instructions, to be useful.
(2) A tax advisor shall inform the tax office on the start of his activities pursuant to special legislation.5a)
(3) No one may interfere with the tax advisor's activity in a way that would limit the advisor's impartiality.
§ 17(1) A tax advisor provides his consultancy services on the basis of a contract concluded between him and the client.
(2) The tax advisor provides his services against a fee agreed upon in the contract. He is entitled to ask the client for advance payment provided it is reasonable. The tax advisor's fees and the method for their determination shall be specified by a Ministerial Decree.
(3) A tax advisor may terminate the contract on the provision of tax consultancy services in the following instances:
a) if the confidence between him and his client has been impaired,
b) if the client fails to provide the necessary information and the necessary collaboration,
c) if the client fails to make the agreed-upon advance payment.
(4) Unless otherwise agreed, the tax advisor is obliged, not later 15 days from the date of termination, to perform all the acts that may not be postponed. The client is entitled to terminate the contract at any time, he is not obliged to state the reasons thereof. Unless otherwise agreed upon in the contract, the client must pay to the tax advisor the fee for the acts performed prior to the termionation and to reimburse him the costs actually incurred.
§ 18(1) A tax advisor must keep confidential all the facts that came to his knowledge in connection with the tax consultancy services provided. The client, by the means of a statement in written form, or the court may relieve the tax advisor of the duty above.
(2) The tax advisor's confidentiality duty shall not affect the statutory duty to inhibit and to give notice of a criminal act.
(3) The confidentiality duty shall apply also to the person who was canceled from the Register or whose activity was suspended.
(4) The confidentiality duty under the subsections above shall apply also to the tax advisor's employees and to the Chamber's employees.
§ 19(1) A tax advisor is liable towards the client for the damages he has caused in connection with tax consultancy services provided.
(2) A tax advisor is liable towards the client also for the damages caused to the client in connection with tax consultancy services by a tax advisor's employee. The responsibility of these persons under civil, labor and other legal regulations shall not be affected.
(3) A tax advisor shall be relieved from the liability under the subsections above if he proves that he could not have prevented the damage even if he had made all the reasonable efforts that could have been asked from him.
§ 20(1) Prior to starting his activity a tax advisor is bound to enter into a third party liability policy, insuring himself against the damages that could be caused in connection with the tax consultancy services provided. In case of tax advisor who is a natura person the policy above is not required if the tax consultancy services are provided on behalf of a legal entity entered in the Register which is ensured with respect to the provision thereof.
(2) The tax advisor who has hired employees is bound to enter into a third party liability policy, insuring himself against the damages that could be caused by its employees in connection with the fulfillment of labor tasks or against the damages that are in direct connection therewith, for which the tax advisor is liable under special legislation.6)
(3) The third party liability insurance policy under subsection 1 must cover the whole period for which the tax advisor's activity is being performed. The third party liability insurance policy under subsection 2 must cover the whole period for which the tax advisor employees his staff members.
Tax Advisor's Assistant
§ 20aThe tax advisor's assistant is a natural person entered in the Register of assistants kept by the Chamber.
§ 20bThe Chamber shall enter into the Register of assistants, within two months from the date of filing of an application in written form, the person who:
a) has the capacity to legal acts,
b) has clean criminal record,
c) has graduated from a University3a) in Economics or Law or concluded an integral part of the university courses3b) An exception concerning the educational background may be granted to a natural person by the Chamber provided the person graduated from a different type of University or, if appropriate, from a secondary school and has not less than five years experience in business administration,
d) has a statement issued by a tax advisor saying he shall be employed as an assistant.
§ 20c(1) The Chamber shall refuse to enter into the Register of assistants:
a) an employee of the Central State Administration body, a tax authority employee,4)
b) a Judge, a Prosecutor, a Notary Public and a Court Distrainer.
(2) The ruling refusing to make the entry into the Register must be dully justified and must be delivered to the applicant's own hands.
A tax advisor's assistant is entitled to perform the activity under this Act only as a tax advisor's employee or as an employee of a legal entity that has complied with the requirements of § 8 subsection 2b) of this Act. The assistance shall be allowed to take all those actions that are authorized by the tax advisor.
§ 20eThe Chamber shall cancel the entry in the Register of tax advisors´ assistants if:
a) the assistant has not been performing the activity continuously for more than three consecutive years,
b) the assistant was entered in the Register of tax advisors,
c) the assistant has failed to find an employement with a tax advisor within six months from the date of the entry into the Register of tax advisors´ assistants.
(2) Furthermore the Chamber shall cancel the entry in the Register of assistants on the grounds specified in § 10 subsection 2a)b) and by § 11 subsection 1 a)b)c) and e).
Organization of Tax Advisors
§ 21(1) A Chamber with its registered office in Banská Bystrica shall be established.
(2) The Chamber is an independent autonomous institution of professionals, where tax advisors entered in the Register are associated.
(3) The Chamber is a legal entity.
(4) The following are the Chamber's bodies:
a) General Meeting of tax advisors (hereinafter referred to only as "the General Meeting"),
c) Supervisory Board,
d) Disciplinary Committee.
(5) The General Meeting elects the bodies under subsection 4b) throughout to d) and approves the Chamber's Statutes. The member of one of the Chamber's bodies may not be member of another body.
(6) A tax advisor who has been appointed to the office as member of one of the Chamber's bodies is entitled to a refund of the expenses related to the performance of his office and to a remuneration determined by the General Meeting.
§ 22(1) The activities of the Chamber are in particular the following:
a) to represent, to protect and to promote the legitimate interests of tax advisors in the Slovak Republic,
b) to issue a Certificate authorising to perform the profession of tax advisor,
c) to keep the Register of tax advisors and the Register of assistants,
d) to guide the activities of its members according to the Slovak legislation,
e) to create conditions for improving the level of knowledge and of professional abilities of tax advisors and to organise mandatory training courses for tax advisors for such purpose,
f) to give opinions on the legislative proposals making reference to taxes and tax advisors matters,
g) to collaborate with the Ministry as to the approval of the Examination Regulations.
(2) The Statutes shall set forth details concerning the Chamber's organization, its bodies and their powers, the number of the Presidium members, Supervisory Board members and Disciplinary Committee members.
(3) The Voting Regulations shall set forth details governing the election of members to the Chamber's bodies.
(4) The Disciplinary Regulations shall set forth details governing the disciplinary proceedings.
§ 23(1) The Chamber administers its own assets. The revenues sources are the fees paid by tax advisors, fees paid by the applicants participating in the Examinations, charges for the services provided by the Chamber, fines for having breached the Disciplinary Rules and other revenues.
(2) The Chamber shall cover the expenses necessary to ensure its own operations and the promotion of tax consultancy services with its own revenues.
(3) The Chamber's financial statements must be audited by an auditor, based on a contract entered into between him and the Chamber. The audit charges shall be paid by the Chamber.
§ 24(1) Unless it is the case of a criminal act, the Chamber may penalize a tax advisor who is in breach violation of his duties under this Act or under the Chamber internal regulations (hereinafter referred to only as "the violation of the discipline"), taking into consideration how serious the trespass was, inflicting the following measures:
a) a reproach in written form,
b) a fine up to 100 000 Sk
c) a suspension of the activities for a maximum period of one year,
d) a cancellation from the Register and annulment of the Certificate.
(2) The fines represent the Chamber's revenues.
§ 25(1) The disciplinary measures under § 24 of this Act are inflicted by a Disciplinary Committee within the frame of disciplinary proceedings that are instituted on the Supervisory Board Chairman's motion.
(2) The motion to institute disciplinary proceedings may be submitted by the Chairman of the Supervisory Board not later than six months from the date when the violation of the discipline came to his knowledge, however not later than three years from the date of the breach.
(3) The ruling inflicting a disciplinary measure must have written form. It shall contain the verdict, the verdict's justification and instructions on legal remedies. The delivery of the ruling shall be governed by the provisions of labor legislation on serving of notices.7)
§ 26(1) The tax advisor or the Chairman of the Supervisory Board may appeal against the ruling passed by the Disciplinary Committee inflicting the disciplinary measures under § 24 subsection 1 of this Act. The appeal must be submitted within 15 days from the date the ruling has been served. The appeal against a ruling under § 24 subsection 1b)c) and d) of this Act has suspensive effects.
(2) The appeal shall be settled by the Presidium, which may, after having examined the matter, approve or cancel the Disciplinary Committee's ruling. Should the Presidium cancel the ruling, the matter shall be given back to the Disciplinary Committee and there shall be new disciplinary proceedings. The Disciplinary Committee is bound by the legal opinion of the Presidium.
(3) The verdict of the Presidium dealing with the appeal against a ruling passed by the Disciplinary Committee is final and not subject to any appeal.
§ 27A binding ruling of the Disciplinary Committee under § 24 subsection 1b)c) and d) shall be examined by the Supreme Court of the Slovak Republic based on a motion, which may only be submitted by the tax advisor involved.
Common, Transitory and Final Provisions
§ 28A person applying for an entry in the Register whose entry into the Register was rejected by the Chamber and who complies with the requirements listed in § 5 hereunder, may ask a court for the protection of his rights.
§ 29In case the tax consultancy services are provided against payment by a natural person or a legal entity who is not authorised to perform this activity, the tax office8) may impose a fine up to 200 000 Sk to a natural person or up to 1 000 000 Sk to a legal entity. The fine represents a revenue of the State Budget of the Slovak Republic.
§ 30(1) The Chamber shall be established within three months from the effective date of this Act.
(2) Prior to the establishment of the Chamber's bodies the Ministry shall assume their attributions specified by § 22.
(3) The Ministry shall appoint a Temporary Committee that shall convene the Meeting under subsection 1.
§ 31The tax advisors entered in the Register prior to 31 December 1992 shall perform the Examinations by the end of 1993 at the latest. The Examinations shall be governed by the provisions of § 7 of this Act, mutatis mutandis. Those tax advisors who fail to perform the Examinations by the end of 1993 shall be canceled from the Register by the Chamber.
§ 32(1) Every natural person providing tax consultancy services on the basis of a registration under the Act 105/1990 Coll. on Private Entreprise as later amended, must pass the Examinations and apply for the issue of the Certificate under this Act within six months from the effective date of this Act. If they fail to do so, the authorization to perform the activity shall expire as of such date.
(2) The provisions of this Act, including the obligation to pass the Examinations, do not apply to the authorisation of attorneys and commercial legal advisors to provide legal assistance under special legislation.9)
§ 33The Chamber shall issue the Statutes, the Disciplinary Regulations and the Voting Regulations within three months from the date of its establishment at the latest.
§34This Act comes into effect on the date of its promulgation.
The Act No. 249/1994 Coll. became effective on October 1, 1994.
The Act No. 101/1995 Coll. became effective on May 31, 1995.
The Act No. 378/1996 Coll. became effective on January 1, 1997.
Article ILegal Entities entered in the Register shall harmonize their legal status with this Act by September 30, 1995 at the latest. If they fail to do so, they shall be canceled from the Register.
Introduced by the Act No. 101/1995 Coll.
Article II(1) Natural persons entered in the Register under hitherto existing legislation shall be deemed to be tax advisors pursuant to this Act.
(2) Legal entities entered in the Register under hitherto existing legislation must comply with the requirement concerning the shareholding and the voting rights on the Company set forth in this Act. In case of failure to comply with such requirements witnin one year from the effective date of this Act the Chamber shall cancel the entity from the Register. Prior to the expiration of the period above the entity shall be deemed to be tax advisors pursuant to this Act.
(3) The Chamber shall issue to a legal entity entered in the Register prior to the effective date of this Act a Certificate authorising to perfom the profession of tax advisor pursuant to this Act within one month upon evincing to have complied with the requirement requirement concerning the shareholding and the voting rights on the Company provided such requirements are complied with on or before the last day of the period specified in subsection 2 above.
Introduced by the Act No. 378/1996 Coll.
Article IIIThe Chairman of the National Council of the Slovak Republic shall be authorised hereby to promulgate in the Collection of Laws of the Slovak Republic the complete wording of the Act of the Slovak National Council No. 78/1992 Coll. on Tax Advisors and the Slovak Chamber of Tax Advisors as amended by the Act of the National Council of the Slovak Republic No. 249/1994 Coll, by the Act of the National Council of the Slovak Republic No. 101/1995 Coll. and by this Act.
Article IVThis Act shall come into effect on January 1, 1997.
1)Act No. 71/1992 Coll. on Court Fees, enacted by the Slovak National Assembly
Act No. 139/1984 Coll. on Notary Public and Notary Fees, enacted by the Slovak National Assembly, as later amended,
Act of the National Council of the Slovak Republic No. 145/1995 Coll. on Administrative Fees as later amended
Act of the Slovak National Assembly No. 544/1990 Coll. on Local Fees, as later amended
Act No. 513/1991 Coll. The Commercial Code as later amended
2)Act of the National Council of the Slovak Republic No. 254/1993 Coll. on Local Tax Authorities as later amended
3)Act No. 369/1990 Coll. on Local Administration, enacted by the Slovak National Assembly, as later amended
3a) § 21 subsection 2 of the Act 172/1990 on Universities
3b) § 21 subsection 1 of the Act 172/1990 on Universities
4)§ 76 and the following and § 93 and the following of the Commercial Code
4b) e.g. Act of the National Council of the Slovak Republic No. 254/1993 Coll. as later amended
5)§ 68 and § 69 of the Commercial Code
5a) § 31 of the Act of the Slovak National Council No. 511/1992 Coll. on administration of taxes and fees and on changes to the system of local tax authorities as later amended
6)e.g. the Labor Code
7)§ 266a of the Labor Code
8)§ 3 of the Act No. 84/1991 Coll.
9)Act No. 132/1990 Coll. on Attorneys, enacted by the Slovak National Assembly
Act No. 129/1991 Coll. on Commercial Legal Advisors, enacted by the Slovak National Assembly