Job description for a tax planner

General provisions

1.1 This job description defines the functional duties, rights and responsibilities of a tax planner.

1.2 The tax planner belongs to the professional category.

1.3 A tax planner is appointed and dismissed in accordance with the procedure established by the current labor legislation by order of the director of the enterprise on the proposal of the head of the financial department.

1.4 Relationships by position:

1.4.1	direct submission	head of financial department
1.4.2.	Additional submission	−
1.4.3	Gives orders	–
1.4.4	The employee replaces	person appointed by the director of the enterprise
1.4.5	The employee replaces	−

Tax Planner Qualifications:

2.1.	Education	higher professional (economic or legal)
2.2	work experience	work experience in the specialty for at least 2 years; 3 years
2.3	knowledge	The Tax Code of Ukraine, laws and other regulatory legal acts regulating the taxation of legal entities and individuals, the main international regulatory legal acts in the field of taxes and fees. Principles of organization of entrepreneurial activity, creation of legal entities, development of constituent documents. Methodological materials related to entrepreneurial and other activities of legal entities and individuals. Fundamentals of tax planning. Fundamentals of accounting and financial reporting. The procedure for tax accounting and tax reporting. Tax optimization methods. Contract law. Modern information technologies, operation procedure, software in the field of taxes. The structure and principles of organization of tax authorities. Fundamentals of labor legislation. Rules and norms on labor protection.
2.4	skills	−
2.5	Additional requirements	additional training in the field of taxes and fees.

Documents regulating the activities of a tax planner

3.1 External documents:

Legislative and regulatory acts relating to the work performed.

3.2 Internal documents:

Charter of the enterprise, Orders and orders of the director of the enterprise (head of the financial department); Regulations on the financial department, Job description of a tax planner, Internal labor regulations.

Job Responsibilities of a Tax Planner

Tax Planner:

4.1. Studying the legislation on taxes and fees, guidelines and recommendations of the Ministry of Taxation of Ukraine, the Ministry of Finance of Ukraine; monitors changes in legislation; studies the concepts of tax reforms; analyzes the directions of the state tax policy.

4.2. Develops programs for taking measures to change the tax position of an enterprise (participation in the capital of new enterprises; changing the organizational and legal form; making changes to the constituent documents of an enterprise; changing the procedure for forming the authorized capital, which contributes to tax optimization; introducing types of activities for which the legislation provides for the provision of tax benefits; making changes to the personnel and structural and organizational policy of the enterprise; etc.).

4.3. Develops the basic concepts of the company's tax policy.

4.4. Carries out current tax planning (develops the tax budget; makes forecasts for the fulfillment of tax obligations based on planned transactions; predicts tax consequences from ongoing transactions, changes in the organizational and production structure of the enterprise; determines the methods and conditions for the formation of the tax base by types of taxes and fees, sources of their payment; draws up schedules for the fulfillment of tax obligations, mutual offsets, etc.).

4.5. Together with the financial workers of the enterprise and the accounting department, determines the accounting policy of the enterprise, establishes the need for its adjustment, calculates options for the provisions of the accounting policy; develops a methodological basis for determining the composition of costs attributable to cost for tax purposes.

4.6. Develops proposals for the most efficient use of working capital of the enterprise; submits for consideration to the head of the financial unit proposals on the procedure for the use and distribution of profits, which allows managing the tax burden, draft tax optimization schemes.

4.7. Together with the company's lawyer, he develops contract schemes that allow creating optimal tax conditions for various transactions, taking into account the schedule for the receipt and expenditure of financial and inventory resources.

4.8. Develops a set of measures that allow the use of tax benefits provided for by the Tax Code of Ukraine (enterprise restructuring, adjustment of the financial and economic policy of the enterprise, participation in charitable and other social programs, etc.).

4.9. Prepares the necessary documentation for obtaining benefits, providing special tax conditions; supervises the movement of documentation, its passage through various tax authorities, decision-making on the provision of tax benefits.

4.10. Carries out strategic tax planning (assesses the possibility of introducing new taxes and fees, changing tax bases and rates; makes forecasts of the company's tax liabilities in connection with the state tax reform, the introduction of new chapters of part two of the Tax Code of Ukraine, in the event of force majeure; draws up a schedule compliance with the fulfillment of the tax, financial and commercial obligations of the enterprise; prepares the rationale for the tax schemes planned for use; predicts the effectiveness of the applied tax schemes; assesses the risk of various action programs; etc.).

4.11. Carries out internal tax control over the timely and full payment of taxes and fees to budgets, reporting on taxes and fees in a timely manner.

4.12. Sends requests to the Ministry of Taxation of Ukraine, the Department of Tax Policy of the Ministry of Finance of Ukraine, other tax and state bodies.

Rights of a tax planner

The tax planner has the right to:

5.1. Require the heads of departments of the enterprise, individual specialists to provide documents and information necessary for the performance of their duties.

5.2. Engage third-party specialists (auditors, accountants, tax consultants) to resolve complex issues with the written consent of the head of the enterprise.

5.3. Get acquainted with the documents that define his rights and obligations in his position, the criteria for assessing the quality of performance of official duties.

5.4. Participate in the discussion of issues related to their duties.

5.5. Require the management of the enterprise to assist in the performance of official duties and the exercise of the rights granted.

Responsibilities of a tax planner

Tax planner is responsible:

6.1. For improper performance or non-performance of their official duties provided for by this job description - within the limits determined by the current labor legislation of Ukraine.

6.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of Ukraine.

6.3. For causing material damage - within the limits determined by the current labor and civil legislation of Ukraine.

Working Conditions for a Tax Planner

The working hours of a tax planner are determined in accordance with the Internal Labor Regulations established in the enterprise.

Terms of payment

The terms of remuneration for the work of a tax planner are determined in accordance with the Regulations on remuneration of personnel.

9 Final provisions

9.1 This Job Description is made in two copies, one of which is kept by the Company, the other by the employee.

9.2 Tasks, Responsibilities, Rights and Responsibilities may be specified in accordance with the change in the Structure, Tasks and Functions of the structural unit and workplace.

9.3 Changes and additions to this Job Description are made by order of the General Director of the enterprise.

Head of structural unit
		(signature)	(surname, initials)
AGREED:
Head of the legal department

(signature)	(surname, initials)

00.00.0000

Familiarized with the instructions:
		(signature)	(surname, initials)
		00.00.00

The main document regulating the rights and obligations of a tax inspector is his job description. The job description is developed by the head of the relevant department together with the HR department and approved by the head of the inspection. Each employee, when applying for a job and when being appointed to a new position, gets acquainted with his job description against signature. Failure to comply with the requirements set out in the job description is the basis for holding the employee liable in accordance with applicable law.

The job description of the tax inspector includes the following sections:

"Introductory part" - contains a description of the legislative and regulatory acts by which the employee is guided in his work, to whom he reports, how he is appointed to a position and dismissed.

"Rights" - describes the rights of the tax inspector granted to him by the current legislation, taking into account the specifics of work in a particular area.

"Duties" - describes the duties of the tax inspector assigned to him by the current legislation, taking into account the specifics of work in a particular area.

"Responsibility" - a brief description of the responsibility of the tax inspector for failure to perform or improper performance of his duties, taking into account the specifics of work in a particular area.

"Requirements for the level of training" - a brief description of the basic knowledge and practical skills that an employee working in this area should have.

"Qualification requirements" - a description of the requirements for the level of education and work experience established by law.

In addition to the documents listed above, the tax inspector is guided in his activities by the orders and instructions of the head of the inspectorate, his deputy, the head of the department and his immediate supervisor. Important documents regulating the actions of a tax inspector include the Inspectorate's internal labor regulations, the Regulations on bonuses for inspection employees, the Regulations on ensuring the internal regime, the Instruction on the organization of office work in the inspection and other similar documents. Upon admission to work in the tax inspectorate, upon transfer to a new position, the tax inspector is obliged to study the above documents and, in accordance with them, build his work in the inspectorate.

2. Rights and obligations of tax authorities

2.1. Rights of tax authorities

Tax authorities they have a right:

local self-government bodies that serve as grounds for the calculation and payment (withholding and transfer) of taxes, as well as explanations and documents confirming the correctness of the calculation and timeliness of payment (withholding and transfer) of taxes;

conduct tax audits in accordance with the procedure established by the Tax Code of the Russian Federation;

to seize documents during tax audits from a taxpayer or tax agent that testify to the commission of tax offenses, in cases where there are sufficient grounds to believe that these documents will be destroyed, hidden, altered or replaced;

on the basis of a written notice to the tax authorities, call taxpayers, payers of fees or tax agents to give explanations in connection with the payment (withholding and transfer) of taxes by them or in connection with a tax audit, as well as in other cases related to their compliance with the legislation on taxes and fees;

suspend operations on accounts of taxpayers, payers of fees and tax agents in banks and seize the property of taxpayers, payers of fees and tax agents in the manner prescribed by the Tax Code of the Russian Federation;

inspect (examine) any production, storage, trade and other premises and territories used by the taxpayer to generate income or related to the maintenance of objects of taxation, regardless of their location; conduct an inventory of property belonging to the taxpayer;

determine the amounts of taxes payable by taxpayers to the budget (off-budget funds) by calculation on the basis of the information they have about the taxpayer, as well as data on other similar taxpayers in cases where the taxpayer refuses to allow officials of the tax authority to inspect (survey) production, storage, trade and other premises and territories used by the taxpayer to generate income or related to the maintenance of objects of taxation, non-submission within more than 2 months to the tax authority of the documents necessary for calculating taxes, lack of accounting for income and expenses, accounting for objects of taxation or keeping records in violation of the established procedure that led to the impossibility of calculating taxes;

demand from taxpayers, tax agents, their representatives to eliminate the revealed violations of the legislation on taxes and fees and control the implementation of these requirements;

collect arrears on taxes and fees, as well as collect penalties in the manner prescribed by the Tax Code of the Russian Federation;

control the correspondence of large expenses of individuals to their incomes;

demand from banks documents confirming the execution of payment orders of taxpayers, payers of fees and tax agents and collection orders (instructions) of tax authorities to write off tax amounts and penalties from the accounts of taxpayers, payers of fees and tax agents;

involve specialists, experts and translators for tax control;

call as witnesses persons who may be aware of any circumstances that are important for tax control;

submit petitions for the annulment or suspension of licenses issued to legal entities and individuals for the right to carry out certain types of activities;

create tax posts in the manner prescribed by the Tax Code of the Russian Federation;

bring claims to courts of general jurisdiction or arbitration courts: on the recovery of tax sanctions from persons who have committed violations of the legislation on taxes and fees; on invalidating the state registration of a legal entity or the state registration of an individual as an individual entrepreneur; on the liquidation of an organization of any organizational and legal form on the grounds established by the legislation of the Russian Federation; on early termination of the tax credit agreement and the investment tax credit agreement; on the search for debts on taxes, fees, relevant penalties and fines to the budgets (off-budget funds), accrued for more than 3 months to organizations that are dependent (subsidiary) companies (enterprises), from the respective main (predominant, participating) companies (partnerships, enterprises), when the accounts of the latter in banks receive proceeds from goods (works, services) sold by dependent (subsidiary) companies (enterprises), as well as from organizations that are the main (predominant, participating) companies (partnerships, enterprises), from dependent ( subsidiaries) companies (enterprises), when their bank accounts receive proceeds from goods (works, services) sold by the main (prevailing, participating) companies (partnerships, enterprises); in other cases provided for by the Tax Code of the Russian Federation;

other rights provided for by the Tax Code of the Russian Federation.

Our catalog of sample documents, contract forms and job descriptions is collected in this section

TAX PLANNER JOB DESCRIPTION

JOB INSTRUCTIONS OF THE TAX PLANNING SPECIALIST __________________________ I APPROVE (name of organization, enterprise, institution) ___________________________ (director, other official authorized to approve the job description) JOB INSTRUCTIONS _____________________ (signature) (decoding _________ N ___________ signatures) Place of publication ___________________________ (date) OF THE SPECIALIST IN TAX PLANNING I. GENERAL PROVISIONS 1.1. A tax planning specialist belongs to the category of specialists, is hired and dismissed from work by order of the director of the enterprise on the proposal of ____________________ ___________________________________________________________________. 1.2. A person who has a higher professional (economic or legal) education, additional training in the field of taxes and fees without presenting requirements for work experience is appointed to the position of a tax planning specialist. A person who has a higher professional (economic or legal) education and at least 3 years of experience as a tax planner is appointed to the position of a tax planning specialist of the II category. A person who has a higher professional (economic or legal) education and at least 3 years of experience as a category II tax planner is appointed to the position of a category I tax planner. 1.3. The Tax Planner reports to ________ _________________________________________________________________. 1.4. In his work, a tax planner is guided by: - normative documents on the issues of the work performed; - methodological materials related to relevant issues; - the charter of the enterprise; - labor regulations; - orders and instructions of the director of the enterprise (immediate supervisor); - this job description. 1.5. A tax planner should know: - regulatory legal acts, other governing and regulatory documents governing the taxation of legal entities and individuals; - the main international normative legal acts in the field of taxes and fees; - principles of business organization, creation of legal entities, development of constituent documents; - methodological materials related to entrepreneurial and other activities of legal entities and individuals; - basics of tax planning; - Fundamentals of accounting and financial reporting; - the procedure for maintaining tax records and compiling tax reports; - tax optimization methods; - modern information technologies, the procedure for their operation, software in the field of taxes; - structure and principles of organization of tax authorities; - basics of labor legislation; - rules and norms of labor protection and fire safety. 1.6. During the absence of a tax planner, his duties are performed in accordance with the established procedure by an appointed deputy who is fully responsible for the proper performance of the duties assigned to him. II. FUNCTIONS The tax planner is responsible for the following functions: 2.1. Development and planning of tax policy and tax budget of the enterprise. 2.2. Internal tax control over the timely and full payment of taxes and fees to the budget, reporting on taxes and fees in a timely manner. 2.3. Maintain appropriate reporting. III. RESPONSIBILITIES In order to perform the functions assigned to him, a tax planner must: 3.1. To carry out the development and planning of the tax policy and the tax budget of the enterprise. 3.2. To study the current regulatory legal acts, methodological and other guidance documents regulating the issues of taxes and fees; track changes in legislation; analyze the directions of state tax policy. 3.3. Develop and implement legal schemes for reducing and optimizing tax payments. 3.4. Develop the basic concepts of the tax policy of the enterprise. 3.5. Carry out current tax planning (develop a tax budget; make forecasts for the fulfillment of tax obligations based on planned transactions; predict tax consequences from ongoing transactions, changes in the organizational and production structure of an enterprise, etc.). 3.6. Together with the employees of the financial department and accounting, determine the accounting policy of the enterprise, establish the need for its adjustment, calculate options for the provisions of the accounting policy; develop a methodological basis for determining the composition of costs attributable to cost for tax purposes. 3.7. Together with employees of the legal department of the enterprise, develop specific schemes that allow creating optimal tax conditions for the implementation of various transactions, taking into account the schedule for the receipt and expenditure of financial and inventory resources. 3.8. Carry out strategic tax planning (evaluate the possibility of introducing new taxes and fees, changing tax bases and rates; forecasting the tax liabilities of an enterprise in connection with the state tax reform, the introduction of new chapters in tax legislation, in the event of force majeure, etc. ). 3.9. To carry out internal tax control over the timely and full payment of taxes and fees to the budget, the provision of reports on taxes and fees in a timely manner. 3.10. Maintain appropriate reporting. IV. RIGHTS A tax planner has the right to: 4.1. Get acquainted with the draft decisions of the management of the enterprise relating to its activities. 4.2. Submit proposals for improvement of the work related to the responsibilities provided for in this instruction for consideration by the management. 4.3. Receive from the heads of structural divisions, specialists information and documents necessary for the performance of their duties. 4.4. Engage specialists from all structural divisions of the enterprise to solve the duties assigned to it (if it is provided for by the regulations on structural divisions, if not, with the permission of the head of the enterprise). 4.5. Require the management of the enterprise to assist in the performance of their duties and rights. V. RESPONSIBILITIES The tax planner is responsible for: 5.1. For non-fulfillment (improper fulfillment) of their official duties provided for by this job description, to the extent determined by the current labor legislation. 5.2. For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation. 5.3. For causing material damage - within the limits determined by the current labor, criminal and civil legislation. Head of the structural _________ _____________________ subdivision (signature) (signature)

Job description for a tax specialist

I. General provisions

A tax specialist is an official who is appointed and dismissed by the head of the administration.
The tax specialist reports directly to the head of administration.
In his work, the tax specialist is guided by:

the legislation of Ukraine;
resolutions and orders of the head of the district;
resolutions and orders of the head of administration;
internal labor regulations;
this Job Description.

In his activities, the tax specialist is guided by this Job Description.
The tax specialist reports directly to the head of the department.
During the absence of a tax specialist (illness, vacation, business trip, etc.), his duties are performed by a person appointed by order of the general director of the enterprise. This person acquires the appropriate rights and is responsible for the high-quality and timely performance of the duties assigned to him.

II. Job Responsibilities

Tax Specialist:

Maintains books of personal accounts for state and local taxes.
It collects land tax for agricultural purposes from owners of land plots, a tax on pastures.
Calculates agricultural payments.
Charges self-taxation in the amount established by the conference (general meeting) of citizens.
It collects and distributes property tax from owners of buildings from individuals, as well as real estate tax, property tax in the order of inheritance and donation.
Issue payment notices for all types of payments.
Maintains a ledger of receipts, payments of all kinds.
Timely transfers money to the state bank, draws up accompanying documents to the bank.
Together with the land surveyor, he reconciles the conformity of the sizes of land plots according to the cord and household books, specifies the amount of payment for pastures.
Performs timely posting of all types of payments to personal accounts.
Charges a resort fee within the county.
Performs separate one-time assignments of the head of administration.

III. The rights

The tax specialist has the right to:

Get acquainted with the draft decisions of the management on the issues of its activities.
Submit proposals for improvement of the work related to the responsibilities provided for in this instruction for consideration by the management.
Receive from the heads of structural divisions, specialists information and documents on issues within its competence.
Require the management of the enterprise to assist in the performance of their duties and rights.
Require the management of the organization to provide the organizational and technical conditions necessary for the performance of official duties.

IV. Responsibility

The Tax Specialist is responsible for:

For improper performance or non-performance of their official duties provided for by this Job Description - within the limits determined by the current labor legislation of Ukraine.
For offenses committed in the course of carrying out their activities - within the limits determined by the current administrative, criminal and civil legislation of Ukraine.
For causing material damage - within the limits determined by the current labor and civil legislation of Ukraine.
For the safety of strict reporting forms.
For disclosure of information contained in documents for non-official purposes.

Tax and fees consultant provides tax advisory services. This specialist develops the company's tax policy, carries out tax planning, and optimizes taxation. The tax advisor conducts internal as well as external audits. We present you a sample tax advisor job description.

Job description of a consultant on taxes and fees

APPROVE
CEO
Surname I.O.________________
"________"_____________ ____ G.

1. General Provisions

1.1. The tax advisor belongs to the category of specialists.
1.2. The consultant on taxes and fees is appointed to the position and dismissed from it by order of the head of the organization on the proposal of the head of the department.
1.3. The tax advisor reports directly to the head of the department.
1.4. During the absence of the consultant on taxes and fees, his rights and obligations are performed by a person appointed in the prescribed manner.
1.5. A person who has a higher professional (economic, legal) education, additional training in the field of taxes and fees and at least 3 years of work experience in the specialty or a secondary professional (economic, legal) education, additional training in the field of taxes and fees and work experience in the specialty for at least 5 years.
1.6. The tax advisor must know:
- the tax code, laws and other normative legal acts regulating the taxation of legal entities and individuals;
- methodological materials related to entrepreneurial and other activities of organizations and individuals;
- the procedure for conducting accounting and compiling financial statements;
- bases of legal regulation of property relations;
- the procedure for maintaining tax records and compiling tax reports;
- the procedure for conducting tax audits and processing their results;
- tax optimization methods;
- principles of business organization;
- legal bases of activity on tax consulting;
- modern information technologies;
- methods of computer processing of information;
- ethics of business communication;
- basics of labor legislation;
- internal labor regulations;
- rules and norms of labor protection and fire safety.
1.7. The consultant on taxes and fees is guided in his activities by:
- Charter of the organization;
- orders, orders of the head of the organization (direct supervisor);
- this job description.

2. Responsibilities of the consultant on taxes and fees

The Tax Adviser performs the following job responsibilities:

2.1. Provides consulting services to legal entities, regardless of ownership and organizational and legal forms, as well as individuals on the application of tax laws.
2.2. Gives the necessary advice:
- on the formation of the tax base by types of taxes and fees; - according to the composition of costs attributable to the cost for tax purposes; - on the use of benefits provided by tax legislation to various categories of taxpayers and payers of fees; - to comply with the established procedure for calculating and paying taxes and fees and the sources of their payment. 2.3. Advises: - on accounting and preparation of financial statements; - on the rights and obligations of taxpayers; - according to the procedure for registration of business transactions; - on tax planning of forthcoming transactions; - on the procedure for appealing against the actions of tax authorities and their officials; - on issues of protection of property rights violated by the state. 2.4. Develops options for optimizing taxation in relation to the specifics of the activities of organizations and individuals. 2.5. Analyzes tax legislation, the practice of applying legislation by tax authorities, arbitration courts and courts of general jurisdiction, typical mistakes of taxpayers. 2.6. Informs legal entities and individuals about tax legislation. 2.7. Gives explanations on the application of regulatory legal acts regulating the taxation of legal entities and individuals.
2.8. Monitors changes and additions to laws and other regulatory legal acts relating to taxation.
2.9. Promotes the correct calculation and completeness of payment of taxes and fees.
2.10. Prepares written explanations, recommendations and consultations on issues of tax and financial law, accounting.
2.11. He takes part in the consideration of cases of tax offenses, as well as disputes arising from tax legal relations, in arbitration courts and courts of general jurisdiction.

3. Rights of a tax advisor

The tax advisor has the right to:

3.1. Require the provision of documents and information on tax policy issues from a legal entity, characteristics of objects of taxation from an individual.
3.2. Obtain clarifications and additional information from legal entities and individuals necessary for the provision of consultations.
3.3. Request in writing or orally from third parties the information necessary to resolve issues of taxation of legal entities and individuals.
3.4. Engage third-party specialists (auditors, accountants, tax consultants of other organizations) to resolve complex issues with the written consent of the head of the organization.
3.5. Get acquainted with the documents that define his rights and obligations for his position in the organization, the criteria for assessing the quality of performance of official duties.
3.6. Participate in the discussion of issues related to their duties.
3.7. Require the management of the organization to assist in the performance of official duties and the exercise of the rights granted.

4. Responsibility of the tax advisor

The tax advisor is responsible for:

4.1. Improper performance or non-performance of their official duties provided for by this job description - within the limits established by the current labor legislation of the Russian Federation.
4.2. Inaccurate information about the status of the performance of their duties.
4.3. Failure to comply with orders, instructions and instructions of the head of the organization and the immediate supervisor.
4.4. Failure to take measures to suppress the identified violations of safety regulations, fire safety and other rules that pose a threat to the activities of the organization and its employees.
4.5. Causing material damage to the enterprise - within the limits established by the current labor and civil legislation of the Russian Federation.
4.6. Offenses committed in the course of their activities - within the limits established by the current administrative, criminal and civil legislation of the Russian Federation.