Ukrainian chamber of tax advisers
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Ukrainian chamber of tax advisers
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Who are the tax advisors (consultants)?

Tax Advisor (consultant) is a specialist in the field of financial accounting, tax legislation and related spheres. The main purpose of its activity is a minimization of risks of legal entities individuals in the sphere of taxation...

Workshop "How to start business?"

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The Chamber of Tax Advisers got a new head

published by admin on Sat, 01/21/2017 - 03:25

The Chamber of Tax Advisers got a new head - Vitaliy Smerdov. We expect that the new chairman will bring fresh management solutions and professional approach to the NGO

Who are the tax advisors (consultants)?

This is one of the most prestigious and highly paid professions in many countries.

Tax Advisor (consultant) is a specialist in the field of financial accounting, tax legislation and related spheres. The main purpose of its activity is a minimization of risks of legal entities individuals in the sphere of taxation...

In the wake of benegficial owner

Analysis of litigation practice on beneficial owner concept application in Ukraine (the article in available in Ukrainian and Russian version).

Interview with the Chief of Chamber of Tax Advisors of Kyrgystan

The article is available in Russian version...

12 Steps of Closing Charity Fund in Ukraine

The article is available in Ukrainian and Russian versions...

Code of Ethics

The Code establishes rules of conduct in the tax consulting taxpayers and ethical requirements of tax advisors, which are mandatory for every member of the Chamber of Tax Advisors (hereinafter - the "Tax advisor") to achieve high moral and professional standards of the profession of Tax advisor.

Member of the Chamber of Tax Advisors performs its professional activity honestly, reasonably, in good faith, qualified, principled and at time, actively protects the rights, freedoms and interests of taxpayers and government agencies, which are responsible for tax issues using all permitted ways, guided by the Constitution of Ukraine, laws of Ukraine and this Code.

Rules of the Code do not replace the legal provisions governing the activities of Tax advisors, but contain references to actions and behavior in many situations of the professional activity.

The significance of the Code

Tax Advisor - is an individual who has completed the training, the qualification exam and operates as a mediate between the client and the public body responsible for tax issues, to promote tax culture and discipline of taxpayers and representatives of public authorities responsible on tax issues, and improves the efficiency of the tax system in Ukraine, increases the investment attractiveness of Ukraine, business development, tax literacy and consciousness.

The public authority responsible for tax issues – it is a state tax authority that is authorized according to the laws of Ukraine, as well as public authorities that form the policy regarding taxes.

Clients - taxpayers, individuals and legal entities, organizations, enterprises and institutions.

General principles of conduct

The professional and unprofessional behavior of Tax advisor should be directed to increase public confidence in the Chamber of Tax Advisors and its members. Tax Advisor performs its professional (job) duties, following legal acts of Ukraine, as well as the Charter of the Chamber of Tax Advisors of Ukraine, decisions of the Board of Directors of the Chamber of Tax Advisors and the decisions adopted at the General Meeting of the Chamber of Tax Advisors.

Tax Advisor:

  • protects the dignity and tradition of their profession;
  • shares knowledge and experience with other colleagues;
  • uses every opportunity to improve the quality of work of tax advisors;
  • preserves dignity in all situations related to professional activities and in their personal sphere as well.
  • Tax advisor uses all the rights defined by law to protect the public interest.
  • Tax advisor's work does not allow negligence and does not commit actions that are incompatible with the activity of a tax advisor in unprofessional activity.
  • Unprofessional interest of tax advisor should not affect to perform its duties.
  • Tax advisor does not affect officials in order of self-interest.
  • Tax advisor should not abuse its official position and the information that he has received performing its duties.


Tax Advisor, performing their professional activities should be completely independent in the professional, moral and financial aspects.

Professional independence of Tax advisor based on the prohibition to occupy leadership positions or be the owner (a related party) of organization that provides services. Tax advisor also should not have an official position in the State Tax Service and other state institutions, which provide the functions of control and inspection of enterprises and organizations.

Moral independence of Tax advisor provides an absence of family or personal relationships between him and management team of the client.

Financial independence provides the absence of interest in the affairs of the client and the client profit.

Tax advisor should estimate and avoid possible pressure to him in order to preserve the independence of its activities or even refuse to perform tasks where can appear the risk of losing independence of thought and independence of behavior. The independence also applies in cases of representation of interests of the client, dealing with conflicts of interest that may arise between the Tax advisor, customer, tax authorities and other stakeholders.


One of the main principles of the conclusions, opinions, recommendations and services provided by Tax advisors should be objectivity and impartiality. Tax advisor should identify and eliminate situations and circumstances in which professional services can not be provided objectively.

Tax advisor should not act under the influence of factors caused by subjective circumstances, bias or pressure.

High qualification, competence and professionalism

Tax Advisor should have a sufficient level of professional knowledge and accumulated experience. Permanent professional development is an integral part of the tax advisor’s activity.

Professional competence should be maintained by a tax advisor on the appropriate level by the improving of knowledge and skills, tracking changes of the legislation and getting professional experience.

Tax advisor has the right to refuse performing the tasks and services without having confidence in the adequacy of their knowledge and skills to perform these tasks at the appropriate professional level.

Tax advisor is obliged to refrain from actions that could discredit professional tax advice as generalized activity.

Personal responsibility

Tax advisor is personally responsible for the quality of its services and quality of services provided under his leadership, while performing its professional duties.

In case of breaking the obligations by Tax advisor, the disciplinary responsibility is applied, established by internal rules of the Chamber of Tax Advisors and other liability established by the current legislation.

Adherence to principles and legitimacy

Tax advisor strictly adheres to current legislation and encourages others to implement it. All specialists, involved by Tax advisors to perform work and services, should act only within the limits of the law.

Tax advisor should not provide professional services with the aim of tax evasion and to develop methods and techniques of illegal operations. Tax advisor also should clearly distinguish between the actions of tax planning and actions of tax evasion.

Position of Tax advisor regarding the legality of any activity should be principal and absolute. Tax advisor does not act any fraudulent actions and does not use illegal methods.


Tax advisor is guided by the interests of the client carrying out its professional activity. The information that tax advisor got to know during his work, is confidential and should not be divulged. Tax advisor should ensure that every person involved in performing the tasks of the clients, his information and internal documents of Tax advisor, holds confidentiality. The requirement of confidentiality does not only require a disclosure of proprietary information and commercial secrets to third parties. Tax advisor does not use information for personal gain or for the benefit of a third party.

To disclose information of the client is possible only on behalf of the client or in cases provided by law including after termination of professional activity as well.


Any other activity of Tax advisor, should not affect the perfection of its reputation. Simultaneous engagement of other activity that does not allow performing professional duties in accordance with fundamental ethical principles of the Code is inadmissible. Tax advisor should be guided by considerations of the good reputation of profession and refrain from behavior that could cause harm to its reputation.


Tax advisor should be sincere and honest in business and professional relationships.

Advertising of services of tax advisor should reflect real professional level and express truthful information about the possible result of work and services. A member of the Chamber of Tax Advisors does not have a right to use anti-advertising services for others Tax advisors or to use anti-advertising method to promote own services.

Culture of behavior

Tax advisor should take care of prestige of position of Tax advisor, providing high level of behavior with dignity and restraint; maintain self-control both in their work and in private life. Tax advisor should have a decent appearance during exercising its professional activity.

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