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Decision No. 3 approving the Regulation or Organization and Operation of The Chamber Of Tax Advisors published in M.O. no.185/2017 Part I

CHAMBER OF TAX ADVISORS

Pursuant to the provisions of art. 10 in Government Ordinance no. 71/2001 on the organization and exercise of the tax consultancy activity, approved as amended through Law no. 198/2002, as subsequently amended and supplemented,

The Superior Council of the Chamber of Tax Advisors, reunited in the session of February 22, 2017, decides:

Art. 1. - The Regulation of Organization and Operation of the Chamber of Tax Advisors, as provided in the annex which is an integral part of this decision, is hereby approved.

Art. 2. - the Superior Council of the Chamber of Tax Advisors, the Permanent Office of the Superior Council of the Chamber of Tax Advisors, the General Secretariat and the Directorates of the executive apparatus of the Chamber of Tax Advisors shall implement the provisions of this decision.

Art. 3. - On the date of entry into force of this decision, the Decision of the Superior Council of the Chamber of Tax Advisors no. 6/2012 approving the Regulation of Organization and Operation of the Chamber of Tax Advisors, published in the Official Gazette of Romania, Part I, no. 189 of March 22, 2012, as subsequently amended, as well as the provisions which are contrary to this decision, shall be repealed.

 Art. 4. - This Decision shall be published in the Official Gazette of Romania, Part I.

 

Chairman of the Chamber of Tax Advisors,

Dan Manolescu

Bucharest, February 22, 2017.

No. 3.

 

                                                                                             

                                                                                                                                              ANNEX

 

REGULATION

of organization and operation of the Chamber of Tax Advisors

 

  

CHAPTER I

General Provisions

 

Art. 1. - (1) The Chamber of Tax Advisors, hereinafter referred to as the Chamber, is a professional organization of public utility, a non-profit legal entity, seated in Bucharest, 13-19 Alecu Russo Street, 4th floor, apt. 8 and 9, district 2, which includes tax advisors and assistant tax advisors who have acquired this status, as well as tax consultancy companies authorized by the Chamber, in accordance with the provisions of Government Ordinance no. 71/2001 on the organization and exercise of the tax consultancy activity, approved as amended through Law no. 198/2002, as subsequently amended and supplemented, hereinafter referred to as the ordinance.  

(2) The Chamber is established as an autonomous legal entity of private law, with its own name, patrimony and logo. According to the legal provisions related to trademark protection, no other person except for the Chamber is entitled to use this name or a similar name and the logo hereof provided in annex no. 1

(3) The Chamber is the competent authority which organizes, coordinates and authorizes the activity of tax consultancy in Romania, ensures access to the profession of tax advisor and protects the legitimate interests of its members, in accordance with the law and this regulation.

(4) In order to achieve these objectives, the Chamber exercises the duties it was conferred through ordinance and through the other legislative acts applicable in its field of activity.

 

Art. 2. - (1) The tax consultancy activity consists of:

  1. a) awarding assistance and professional services in the tax field;
  2. b) provision of services and specialty assistance for the elaboration of tax statements;
  3. c) certification of tax statements, under the law;
  4. d) assistance and services on tax procedure issues;
  5. e) assistance for elaboration of the documentation for the exercise of means of appeal against debentures and other tax related administrative documents;
  6. f) assistance and representation before the tax bodies, including the award of specialty assistance throughout the performance of the tax audit;
  7. g) performance of judiciary tax surveys at the request of the judicial bodies or criminal prosecution bodies. In this case, art. 42 in Law no. 134/2010 on the Code of Civil Procedure, as republished, as subsequently amended, shall be correspondingly applied. Judicial tax surveys are carried out only by active tax advisors registered in the records of the Ministry of Justice - Related Judicial Professions Department;
  8. h) performance of extra-judiciary tax surveys at the request of the tax bodies or of any other persons or entities interested;
  9. i) assistance regarding the receivables of the general consolidated budget, under observance of the legal provisions in force;
  10. j) tax assistance in cases pending before a jurisdictional authority.

(2) The activities provided under para. (1) letter c) shall be exercised in accordance with the norms approved by the Higher Council of the Chamber of Tax Consultants, based on the endorsement of the Ministry of Public Finance.

(3) For the exercise of the tax consultancy activity it is mandatory to have professional liability insurance.

(4) Active tax advisors may perform all the activities provided under para. (1).

(5) Assistant tax advisors may perform the activities provided under para. (1) letters a), b), d), e), and i) only under the guidance of an active tax advisor.

 

CHAPTER II

Members of the Chamber

 

Art. 3. - (1) The following shall be members of the Chamber:

  1. a) natural persons who have acquired by examination the status of tax advisor, in accordance with the provision of the ordinance and of the Regulation for organization of the examination of award of the status of tax advisor or of assistant tax advisor, and who have registered in the Register of Tax Advisors and Tax Consultancy Companies;
  2. b) natural persons who have acquired by examination the status of assistant tax advisor, in accordance with the provision of the ordinance and of the Regulation for organization of the examination of award of the status of tax advisor or of assistant tax advisor, and who have registered in the Register of Tax Advisors and Tax Consultancy Companies;
  3. c) the companies that obtained the operating permit and registered in the Register of Tax Advisors and Tax Consultancy Companies;
  4. d) tax advisors who have obtained the professional status in one of the Member States of the European Union, the European Economic Area or the Swiss Confederation, as well as the citizens of the Member States of the European Union, the European Economic Area or the Swiss Confederation who have obtained the qualification title on the territory of a third country and have 3 years of professional experience in the field of tax consultancy on the territory of the Member State where they obtained the recognition of their professional qualifications, who have been registered in the Register of Tax Advisors and Tax Consultancy Companies.

(2) For the award of the status of tax advisor, the applicants, natural persons, must cumulatively fulfill the following requirements:

  1. a) they must be graduates of a faculty with economic profile;  
  2. b) they must have at least 5 years of professional experience, out of which at least 3 years in one or several of the following activities:

b1) elaboration, endorsement, approval or enforcement of the tax legislation;

b2) tax administration;

b3) elaboration or enforcement of accounting regulations;

b4) financial and accounting activity;

b5) teaching activity at university level in the field of public finance, taxation, tax and budget policies, financial accounting, public institution finances;

b6) activity of assistant tax advisor;

  1. c) must have not been criminally convicted for crimes punished by the tax, tax and accounting, customs law, those which refer to financial discipline, as well as other crimes related to the exercise of the activities provided under letter b);
  2. d) must have full legal competence;
  3. e) must be medically fit to exercise their profession;
  4. f) must pass the examination for award of the status of tax advisor.

(3) For the award of the status of assistant tax advisor, the applicants, natural persons, must cumulatively fulfill the following requirements:

  1. a) must be graduates of a certified higher education institution with the duration established by law;
  2. b) must have a professional experience of at least 2 years;
  3. c) must have not been criminally convicted for crimes punished by the tax, tax and accounting, customs law, those which refer to financial discipline, as well as other crimes related to the exercise of the activities provided under para. (1) letter b);
  4. d) must have full legal competence;
  5. e) must be medically fit to exercise their profession;
  6. f) must pass the examination for award of the status of assistant tax advisor.

(4) After passing the examination for award of the status of assistant tax advisor and being registered in the Register of Tax Advisors and Tax Consultancy Companies, in the section of “Assistant tax advisors”, the persons who acquired this capacity may operate only under the guidance of an active tax advisor.

(5) After performing a three year internship, the assistant tax advisor may register for the examination to be awarded the status of tax advisor, within 2 years as of the completion of the internship, if the requirements provided under para. (2) letters c) to e) are fulfilled.

(6) The proof of performance of the internship shall be made at the time of registration for the examination for award of the status of tax advisor, through the documents attested by one or several coordinator tax advisors.

(7) During the term of the internship provided under para. (5), assistant tax advisors must follow a yearly professional training course organized by the Chamber of Tax Advisors, in accordance with the Annual program of continuous professional training approved by the Superior Council of the Chamber. The fulfillment of this obligation is a requirement for registration to the examination for award of the status of tax advisor.

(8) The examination for award of the capacity of tax advisor or assistant tax advisor shall be organized by the Chamber on the basis of the Regulation for Organization of the examination for award of the status of tax advisor or of assistant tax advisor, approved by the Superior Council of the Chamber.

 

Art. 4. - (1) The members of the Chamber can be active and inactive in terms of the right to exercise the profession.

(2) Shall be active members:

  1. a) the natural persons who have the status of tax advisor as a result of passing an examination and are registered in the Register of Tax Advisors and Tax Consultancy Companies in the section of “active persons”;
  2. b) the natural persons who have the status of assistant tax advisor as a result of passing an examination and are registered in the Register of Tax Advisors and Tax Consultancy Companies in the section of “active persons”;
  3. c) the legal entities which are authorized by the Chamber and are registered in the Register of Tax Advisors and Tax Consultancy Companies in the section of “active persons”.

(3) The following persons can be inactive members, registered in the Register of Tax Advisors and Tax Consultancy Companies in the section of “inactive persons”:

  1. a) tax advisors who have declared this status at the time of registration with the Chamber;
  2. b) tax advisors who have requested registration in the section of “inactive persons” for a minimum period of one year;
  3. c) tax advisors who are in a situation of incompatibility provided by a special law;
  4. d) legal entities which suspend their activity at the trade register.

(4) Tax advisors who carry out any activity which is incompatible in accordance with the special laws are required to request in writing to be passed into the category of inactive tax advisors and to submit the documents that prove the situation in question, and coming back to the status of active member shall be made upon request, accompanied by the documents which certify the cessation of the incompatibility state.

(5) The request to pass from one status to another produces effects with regard to the new status as of the date when the state of incompatibility arose. The contribution corresponding to the status of inactive member shall be owed as of the 1st of the month following that when the change occurred.

(6) In case of coming back to the status of active member, the request produces effects as of the 1st of the month following that when the request was approved by the Chamber, and the contribution corresponding to the new status shall be owed as of the same date.

(7) In order to be registered in the section of “inactive persons”, the members of the Chamber who are natural persons will also submit a statement on one’s own liability showing that the applicant does not have agreements in progress, that he/she will not perform tax consultancy activity during the period of inactivity, as well as that he/she is aware of the provisions under art. 25 para. (2) in the ordinance, according to which the performance of tax consultancy activity by inactive members represents a criminal offence and shall be punished in accordance with the criminal law.

 

Art. 5. - (1) Natural persons who passed the examination for award of the status of tax advisor or assistant tax advisor are required to register himself/herself in the Register of tax advisors and tax consultancy companies, in the corresponding section, within at most 12 months as of the date of communication of the exam result, in order to become members of the Chamber.

(2) After the lapse of the term provided under para. (1), but not later than 24 months as of the date of communication of the examination result, the person who passed the examination for award of the status of tax advisor or assistant tax advisor and who has not registered in the Register of Tax Advisors and Tax Consultancy Companies may be registered in the Register of Tax Advisors and Tax Consultancy Companies in the corresponding section only after following a training program in the field of tax legislation organized by the Chamber.

(3) The person who passed the examination for award of the status of tax advisor or assistant tax advisor and who did not register in the Register of Tax Advisors and Tax Consultancy Companies within 24 months as of the date of communication of the examination result losses the right to register in the Register of tax advisors and tax consultancy companies in the corresponding section.

(4) The tax consultancy activity may be carried out only by the persons who passed the examination for award of the status of tax advisor or assistant tax advisor and who registered in the Register of Tax Advisors and Tax Consultancy Companies in the sections of “active persons” and have annual visa.

(5) In order to register in the Register of Tax Advisors and Tax Consultancy Companies, natural persons who passed the examination for award of the status of tax advisor or assistant tax advisor, will submit a file comprising:

  1. a) the standard registration form provided in annex no. 2 or annex no. 3, as applicable;
  2. b) a copy of the identity document (only if amendments have been made compared to the initial details in the examination registration file);
  3. c) a copy of the payment document for the fixed contribution established for new members.

(6) The standard registration form also includes a commitment through which the applicant undertakes to observe the provisions of the law and of this regulation and the internal norms of the Chamber.

(7) The file shall be registered with the Member Services Directorate, which verifies the fulfillment of the requirements provided under para. (1) - (5), as well as the passing of the examination, based on the lists of applicants that passed the examination. In case of fulfillment of all requirements, the Member Services Directorate shall operate the registration in the Register of Tax Advisors and Tax Consultancy Companies, shall issue the professional card, as provided in annex no.4, and the seal for active tax advisors only.

(8) The issuance of the yearly professional card is equal to the award of the annual visa.

            (9) The Chamber member seal will have the following notes:

             - “Tax advisor”;

             - first and last name, number and year of registration in the Register of Tax Advisors and Tax Consultancy Companies.

(10) The loss, theft or destruction of the card or of the seal shall be published in the Official Gazette of Romania, Part III.

(11) In case of rejection of the application for registration as member of the Chamber, the Member Services Directorate shall inform the person on the motivated decision of the Permanent Office of the Superior Council.

 

Art. 6. - (1) Tax advisors who obtained their professional qualification in one of the Member States of the European Union, the European Economic Area or the Swiss Confederation, may exercise their profession in Romania in one of the following forms:

  1. a) independently or in association;
  2. b) tax advisors employed in Romania;
  3. c) through services provision, in accordance with art. 219 in the ordinance.

(2) May also carry out tax consultancy activity in Romania under one of the forms provided at para. (1) letter a) the citizens of the Member States of the European Union, the European Economic Area or the Swiss Confederation, if they hold a qualification title obtained in the territory of a third country and if they have a 3 year professional experience in the field of tax consultancy on the territory of the Member State where they obtained the recognition of their professional qualifications.

(3) The qualification titles shall be recognized in the case of the persons provided under para. (1) letters a) and b) and para. (2) on the basis of an application, as provided in annex no. 5, accompanied by:

  1. a) a copy of the identity document;
  2. b) a copy of the professional attestation or qualification certificate;
  3. c) the legal document issued in the Member State of origin or of provenance attesting that the applicant was not forbidden to practice the profession of tax advisor due to a serious professional deviation or a crime;
  4. d) the legal document, issued in the Member State of origin or of provenance, which certifies the full legal competence of the applicant;
  5. e) the document which certifies the 3 year professional experience, in the case of the persons provided under para. (2);
  6. f) the document providing the option chosen for the form of performance of the tax consultancy activity;
  7. g) a copy of the payment document for the fixed contribution established for new members.

(4) Once the qualification titles are recognized, the tax advisors in question will be registered in the Register of tax advisors and tax consultancy companies, in the corresponding section.

            (5) If the citizens of the Member States of the European Union, of the European Economic Area or the Swiss Confederation who want to carry out tax consultancy activity in Romania do not submit the documents provided by para. (3) or the documents they submit are not conclusive, the Chamber may request to the competent authorities of the Member State of origin of the person in question a confirmation of the fact that the person in question is authorized to carry out the professional activity of tax advisor in that Member State.

(6) The Chamber may ask the applicant to opt for following an internship of adaptation not exceeding 3 years or to take a skill test, in the following cases:

  1. a) if the training of the applicant relates to theoretical and practical fields which are substantially different than those requested in Romania to obtain the status of tax advisor;
  2. b) if the activities provided by art. 2 para. (1) are not included in the same profession in the Member State of origin or of provenance of the applicant and if the difference corresponds to specific training requested in Romania and covers fields which differ substantially from those covered by the qualification title held by the applicant.

(7) The services provision activity provided under para. (1) letter c) shall be exercised in Romania through assurance of tax assistance services for natural persons or legal entities before the tax bodies or before the jurisdictional authorities, in the conditions established in the Member State of origin for the tax advisors, without being necessary to register in the Register of tax advisors and tax consultancy companies.

            (8) In case of rejection of the application, the Member Services Directorate shall inform the person on the motivated decision of the Permanent Office of the Superior Council.

 

Art. 7. - (1) Tax advisors may associate in companies whose object of activity includes tax consultancy. The company must have at least one shareholder and director who have the status of tax advisor.

            (2) For the issuance of the operating permit, legal entities must fulfill the following requirements:

  1. a) they must be registered with the trade register and must be active companies;
  2. b) they must not be registered in the databases of the Ministry of Public Finance as inactive persons in tax terms;
  3. c) tax advisors who are shareholders and directors must be registered as active members;
  4. d) tax advisors who are shareholders and directors must not be registered in the Register with sanctions and must not have outstanding liabilities towards the Chamber;
  5. e) tax advisors who are shareholders and directors must not have in their criminal record deeds which refer to crimes against humanity, against the State or authority, job related crimes, which prevent the enforcement of justice, forgery crimes, crimes committed with intent or economic crimes provided by special laws which would make them unworthy to be tax advisors;
  6. f) tax advisors who are shareholders and directors must not have deeds registered in their tax record.

            (3) When requesting the operating permit, tax consultancy companies incorporated in accordance with the ordinance shall submit a file with the following documents:

  1. a) the standard registration form provided in annex no. 6, signed by the legal representative of the legal entity;
  2. b) a copy of the trade register certificate;
  3. c) a copy of the articles of incorporation;
  4. d) the ascertaining certificate issued by the trade register, containing data regarding the first and last name and the domicile of the shareholders, directors and administrators/members of the boards of directors, as well as the object of activity;
  5. e) the company’s criminal record;
  6. f) the criminal records of the tax advisors who are shareholders and directors;
  7. g) the company’s tax record;
  8. h) the tax records of the tax advisors who are shareholders and directors;
  9. i) a copy of the payment document for the fixed contribution established for new members who are legal entities;
  10. j) a copy of the professional card of the natural persons who carry out the tax consultancy activity in the name of the legal entity.

            (4) The file shall be registered with the Member Services Directorate, which verifies the fulfillment of the requirements provided under para. (1), (2) and (3), and then it shall make motivated proposals of approval or rejection, as applicable, to the Permanent Office of the Superior Council of the Chamber. If the application is approved, the legal entity in question becomes a Chamber member, it is registered in the Register of Tax Advisors and Tax Consultancy Companies and is issued the permit, in accordance with the model provided in annex no. 7.

(5) In case of rejection of the application, the Member Services Directorate shall communicate in writing the motivated decision of the Permanent Office of the Superior Council.

 

Art. 8. - the decisions provided under art. 5 para. (11), art. 6 para. (8) and art. 7 para. (5) can be appealed in accordance with the provisions of the Law on administrative litigations no. 554/2004, as subsequently amended and supplemented.

 

 

CHAPTER III

Rights and obligations of the Chamber members

 

Art. 9. - (1) The Chamber members have mainly the following rights:

  1. a) the right to exercise the activities specific to the profession in accordance with the provisions of the ordinance and of this regulation;
  2. b) the right to elect;
  3. c) the right to be elected in the Chamber’s management bodies. This right is valid only for tax advisors;
  4. d) the right to vote on all issues of interest which are debated during the conferences;
  5. e) the right to request support in the litigations regarding ethics and professional practice born between the tax advisors and third parties;
  6. f) the right to challenge the sanctions applied to them;
  7. g) the right to be informed and consulted on the activities performed by the Chamber.

(2) The Chamber members have mainly the following obligations:

  1. a) to have an active participation to the achievement of the purpose and objectives of the Chamber;
  2. b) to participate to the professional training courses;
  3. c) to declare exactly the revenues obtained and to observe the terms of submission of the statements;
  4. d) to pay on time the contributions;
  5. e) to observe the decisions of the National Conference and of the Superior Council of the Chamber;
  6. f) not to become members of a professional association from Romania whose purpose and object are identical to those of the Chamber;
  7. g) to avoid tainting the reputation and interests of the professional body of tax advisors and to take a stand against any violation of the reputation and interests of the professional body of tax advisors;
  8. h) to keep professional secrecy, which refers to all information and data of any type, in any form and on any media made available by the client and the documentation elaborated by the consultant, as well as to manage and archive them adequately at the professional seat;
  9. i) to observe the professional norms adopted by the Chamber for the performance of the tax consultancy activity;
  10. j) to observe the Code of Ethical and Professional Conduct in the field of tax consultancy;
  11. k) to observe the procedural norms regarding the monitoring and control of the tax advisors’ activity;
  12. l) to obtain the annual visa, in accordance with the norms approved by the Superior Council of the Chamber, in the case of natural persons;
  13. m) to obtain the annual visa provided in annex no. 8, in accordance with the norms approved by the Superior Council of the Chamber, in the case of legal entities;
  14. n) to observe other regulations applicable to the profession.

(3) Tax advisors and tax consultancy companies may also perform, apart from the tax consultancy activity and under observance of the requirements provided by the legislative acts in the field and after acceding to the professions in question in accordance with the provisions of the special laws, activities of:

  1. a) accounting survey;
  2. b) financial audit;
  3. c) training and improvement in the tax field.

            (4) Can be members of the Chamber of Financial Auditors, accounting experts or any other categories of freelancers who have acquired the status of tax advisor on the basis of an examination organized by the Chamber, in accordance with the ordinance and the Regulation for organization of the examination of award of the status of tax advisor or of assistant tax advisor, as approved by the Superior Council of the Chamber.

(5) The persons provided under para. (4) may exercise the activity of tax consultancy, under

observance of the requirements provided by the legislative acts on the matter, only after registering in the Register of Tax Advisors and Tax Consultancy Companies as active members.

 

Art. 10. - (1) The Chamber members who are natural persons are required to inform the Chamber in writing, within at most 30 days, on the occurrence of significant events in their activity, mentioning all the information and attaching all the corresponding documents in legalized copies, as applicable, as follows: 

  1. a) the application of profession related disciplinary sanctions by a legal authority or another professional body whose member is the person in question;
  2. b) any definitive criminal conviction delivered by the competent courts from the country or from abroad against a shareholder or director of the legal entity, for crimes committed in the exercise of the profession of tax advisor;
  3. c) the start of the criminal action or the arraignment for deeds committed by tax advisors in the exercise of their profession;
  4. d) the existence of a definitive court judgment forbidding the tax advisor to exercise the function of director of a company or, in general, to exercise functions which refer to the management of a company;
  5. e) any other information requested by the Chamber to assess the professional and ethical reputation of the tax advisor;
  6. f) the change of name, situation in which the person in question will request in writing to the Chamber to issue a new card of tax advisor member of the Chamber and a new seal;
  7. g) the change of domicile or of the mailing address;
  8. h) any amendment with regard to the status of employee, shareholder or director of a legal entity or of certified private individual allowed to exercise independently the activity of tax advisor;
  9. i) any other data which refer to the status of member thereof.

(2) The Chamber members who are legal entities are required to inform the Chamber in writing, within at most 30 days, on the occurrence of significant events in their activity, mentioning all the information and attaching all the corresponding documents in legalized copies, as applicable, as follows:

  1. a) the change of the denomination under which the legal entity is registered, in which case the Chamber will be requested to issue a new permit;
  2. b) the change of the registered office or of the mailing address;
  3. c) the opening or closing of a subsidiary or another subunit;
  4. d) any amendment with regard to the statute of employees, shareholders or of the directors of the legal entity;
  5. e) any definitive criminal conviction delivered by the competent courts from the country or from abroad against the legal entity;
  6. f) the application of disciplinary sanctions against the legal entity or the taking of measures against it by an authority or another professional body whose member the legal entity in question is;
  7. g) any definitive criminal conviction delivered by the competent courts from the country or from abroad against a shareholder or director of the legal entity, for crimes committed in the exercise of the profession of tax advisor;
  8. h) the start of the criminal action or the arraignment of a shareholder or director of the legal entity for deeds committed in the exercise of his/her profession;
  9. i) the existence of a definitive court judgment forbidding the legal representative of the tax consultancy company from exercising the function of director or from exercising functions which refer to the management of a company;
  10. j) if it is undergoing insolvency or liquidation.

 

Art. 11. - (1) The Chamber Members who are natural persons or legal entities and want to waive the status of Chamber member shall notify this situation in writing to the Chamber.

(2) The decision of the Superior Council of the Chamber acknowledging the waiver shall be communicated in writing to the person in question, and the Chamber shall make the corresponding mentions in the Register of Tax Advisors and Tax Consultancy Companies.

            (3) The Superior Council of the Chamber will decide to postpone the termination of the status of member and, implicitly, the erasure of that person from the Register of Tax Advisors and Tax Consultancy Companies if an action of monitoring and control of the activity of the tax advisor, assistant tax advisor or tax consultancy company is undergoing.

 

Art. 12. - (1) The status of member of the Chamber shall be withdrawn through a decision of the Superior Council of the Chamber, without performance of the disciplinary procedure, in any of the following situations:

  1. in the case of natural persons:
  2. a) as a result of the failure to pay the contributions, as well as the failure to fulfill other obligations towards the

Chamber, on the terms established through decisions of the Superior Council of the Chamber, when the delay exceeds 12 months, although the tax advisor was notified on these situations.

  1. b) following the definitive criminal conviction of a tax advisor for crimes against humanity, against the State or authority, job related crimes, which prevent the enforcement of justice, forgery crimes, crimes committed with intent or economic crimes provided by special laws which would make him/her unworthy to be tax advisor;
  2. c) when the status of tax advisor was acquired through the perpetration of the crime of forgery or use of forgery;
  3. In the case of legal entities, if:
  4. a) the company was dissolved;
  5. b) after the date of registration with the Chamber it is ascertained that they no longer fulfill the legal operation requirements in accordance with the ordinance and this regulation;
  6. when the contribution was not paid on time, and the delay exceeds 12 months.

(2) In case of withdrawal of the status of Chamber member, tax advisors who are natural persons or tax consultancy companies are required to submit at once their professional card, respectively the permit to the Member Services Directorate.

            (3) As of the date of communication of the withdrawal of the status of Chamber member, tax advisors who are natural persons or tax consultancy companies are forbidden from practicing the profession and using the title of tax advisor or the denomination of tax consultancy company.

(4) The Member Services Directorate will publish on the Chamber’s website the list of members who were withdrawn the member status through decision and who were forbidden from practicing the profession and using the titles in question. At the same time as the publishing on the website, the Member Services Directorate will inform the National Agency for Fiscal Administration and the Competition Council on the interdiction of practicing the profession and using the title of tax advisor/assistant tax advisor or of the denomination of tax consultancy company by the persons in question.

(5) The Member Services Directorate shall communicate in writing the decision of withdrawal of the member status of the person in question and shall make the corresponding mentions in the Register of Tax Advisors and Tax Consultancy Companies.

(6) The decision of withdrawal of the status of member of the Chamber can be appealed, under the law, in accordance with the Law on administrative litigations no. 554/2004, as subsequently amended and supplemented.

 

Art. 13. - Any member who waived or was withdrawn the status of member of the Chamber may request to have the status reinstated, under observance of the requirements provided by the ordinance, as well as of the norms approved by the Superior Council of the Chamber, based on the payment of the fixed contribution, whose amount is equal to that of the contribution owed by the new members of the Chamber, as well as based on the payment of all outstanding liabilities, where applicable.

 

Art. 14. - Before the management bodies of the Chamber, the issues, interests and proposals of tax consultancy companies may be supported by the directors of these companies or by other persons authorized by them, who have the status of members of the Chamber and who have the rights provided by the ordinance and by this regulation.

 

Art. 15. - Legal entities whose activity is suspended at the trade register are inactive members. The resuming of the activity declared at the trade register will be communicated to the Chamber as well, for reauthorization purposes and passing into the category of active members. Companies shall not owe the contribution during their inactivity. Passing to the category of active members is done after paying the fixed contribution, whose amount is equal to that of the contribution owed by the new members of the Chamber.

 

 

CHAPTER IV

The Register of Tax Advisors and Tax Consultancy Companies

 

Art. 16. - (1) The members of the Chamber shall be registered in the Register of tax advisors and tax consultancy companies as active or inactive members.

 (2) Through the care of the Permanent Office of the Superior Council of the Chamber, the corresponding sections in the Register of Tax Advisors and Tax Consultancy Companies shall be brought to the knowledge of the public by publication on the website of the Chamber and shall be permanently updated with the amendments that occur.

 (3) The Superior Council may also decide on the annual publication of the Register of Tax Advisors and Tax Consultancy Companies in the Official Gazette of Romania, Part I.

 (4) Through the care of the Permanent Office of the Superior Council of the Chamber, the Register of tax advisors and tax consultancy companies and the amendments that occur shall be communicated ex officio to the Ministry of Justice, the Central Office for Technical Judiciary Surveys of the Ministry of Justice, the National Agency for Fiscal Administration, as well as, upon request, to any other entitled institutions. The communication conditions shall be established through a protocol.

(5) The members shall be registered in the Register of Tax Advisors and Tax Consultancy Companies by alphabetical order, with mentioning of the following data:

  1. for natural persons:
  2. a) first and last name;
  3. b) professional card number;
  4. c) locality of domicile;
  5. d) other personal identification data;
  6. for the tax consultancy companies:
  7. a) denomination and registered office;
  8. b) first and last name, professional card number and locality of domicile of the natural persons who perform the tax consultancy in the name of the tax consultancy company;
  9. c) the first and last name of the shareholders, directors who have the status of tax advisor;
  10. d) other identification data.

(6) The Chamber members shall be required to announce any amendment of the data registered in the Register of Tax Advisors and Tax Consultancy Companies within 30 days.

(7) The registration in the Register of Tax Advisors and Tax Consultancy Companies in the section of active persons confers the right to exercise the profession throughout the entire territory of Romania.

            (8) The Register of Tax Advisors and Tax Consultancy Companies is made up of three chapters:

  1. a) chapter I - Tax Advisors.
  2. b) chapter II - Assistant Tax Advisors.
  3. c) chapter III - Tax Consultancy Companies.

(9) Chapters I and III are divided into two sections: active and inactive persons.

            (10) The model of Register of Tax Advisors and Tax Consultancy Companies is provided in annex no. 9.

            (11) The Register of Tax Advisors and Tax Consultancy Companies shall be managed electronically.

            (12) The archiving of the files of tax advisors and tax consultancy companies is made by the Member Services Directorate and the management thereof shall be done electronically.

 

 

CHAPTER V

Duties of the Chamber

 

Art. 17. - (1) Pursuant to the provisions of art. 11 in the ordinance and to the Statutes of the European Tax Confederation,

the Chamber has the following main duties:

  1. a) it coordinates the tax consultancy activity;
  2. b) it authorizes the exercise of the tax consultancy activity;
  3. c) it elaborates and updates the Register of Tax Advisors and Tax Consultancy Companies;
  4. d) it organizes the examination for award of the status of tax advisor or assistant tax advisor;
  5. e) it elaborates and approves its own regulations of organization and operation;
  6. f) it elaborates and approves norms and procedures regarding the tax consultancy activity;
  7. g) it elaborates and approves norms regarding the performance of the tax surveys;
  8. h) it elaborates and approves norms regarding the control of the professional activity of its members;
  9. i) it elaborates and approves the norms regarding the training and improvement of tax advisors and assistant tax advisors;
  10. j) it elaborates and approves the Program of Continuous professional training of tax advisors and assistant tax advisors and ensures the materials for professional training and the periodical information thereof;
  11. k) it elaborates and approves the Code of Ethical and Professional Conduct in the field of tax consultancy;
  12. l) it represents the profession of tax advisor in Romania within the international professional institutions and organizations;
  13. m) it is preoccupied with recognizing and developing the tax advisor profession abroad and registering the Chamber members in other professional organizations of profile from abroad;
  14. n) it defends the professional interests of all Chamber members, both within the country and abroad;
  15. o) it offers support and assistance to the Chamber members in administrative - professional issues;
  16. p) it controls the observance of the norms, standards and procedures related to the tax consultancy activity;
  17. q) it mediates between the Chamber members, upon request, in case of differences;
  18. r) it establishes disciplinary measures;
  19. s) it edits specialty publications;

ş) it elaborates proposals regarding legislative updates, as well as updates of the tax consultancy norms, in accordance with the regulations of the international professional organizations; it contributes to the development of the legislation with impact on the professional activity of tax consultancy and acts for the recognition, to the benefit of tax advisors, of the right to represent their clients before the national authorities, as well as before all the other national, international or supranational authorities;

  1. t) it informs the public with regard to the services the tax advisors may provide;

ţ) it maintains the relationships with the authorities, the national and international bodies and, especially, it supplies the experience of the practitioners to the national authorities, as well as to those of the European Union in all the fields that correspond to fiscality and professional law;  

  1. u) it collaborates with professional institutions and associations of profile from the country and from abroad; it facilitates cooperation in all fields which present a common interest for the tax advisors from Romania, both inside and outside the European Union;
  2. v) it proposes and recommends the Chamber members for management positions within the profile organizations from abroad;
  3. w) it organizes master classes in the field of national and European fiscality, in collaboration with accredited higher education institutions from Romania;
  4. x) it organizes training courses for the applicants to the examination of award of the status of tax advisor or assistant tax advisor;
  5. y) it collaborates with other institutions, organizations or companies to access structural funds in order to develop the activity of professional training and to initiate other economic or training projects in different fields of activity of the Chamber members;
  6. z) it participates to the exchange of information with regard to the national fiscal laws and of development of the fiscal laws from Europe;
  7. aa) it organizes internships for the tax advisors who obtained their professional qualification in one of the Member States of the European Union, the European Economic Area or the Swiss Confederation, or they obtained it on the territory of a third country;
  8. ab) it organizes the skills tests for the tax advisors who obtained their professional qualification in one of the Member States of the European Union, the European Economic Area or the Swiss Confederation, or they obtained it on the territory of a third country;
  9. ac) it exercises other duties provided by the ordinance or this regulation.

            (2) The Chamber may establish territorial units without legal personality.

 

Art. 18. - (1) The Chamber’s management bodies are: The National Conference, the Superior Council of the Chamber and the Permanent Office of the Superior Council, hereinafter referred to as the Conference, the Superior Council and the Permanent Office.

(2) The Superior Council is chosen by the Conference. 

(3) The Superior Council chooses from among its members the Permanent Office, respectively the persons who hold the management positions within it.

 

Art. 19. - (1) The Conference is made up of tax advisors and assistant tax advisors with voting right registered in the Chamber’s records.

(2) The Chamber Members with voting right are the tax advisors and assistant tax advisors who fulfilled all their obligations towards the Chamber, at the terms established through the decisions thereof.

(3) The Chamber members who are suspended due to the application of disciplinary measures do not have voting or representation right.

 

Art. 20. - the Conference is ordinary or extraordinary.

 

Art. 21. - (1) The Ordinary conference shall meet annually, at the convening of the Superior Council, within at most 120 days as of conclusion of the previous financial year.

(2) The Ordinary conference has the following main duties:

  1. a) to debate and approve the annual activity report of the Superior Council;
  2. b) to debate, approve or amend the annual financial statements of the Chamber;
  3. c) to debate and approve the report of the Auditors’ Committee on the financial management;
  4. d) to approve the execution of the budget of revenues and expenditures for the concluded financial year;
  5. e) to approve the draft budget of revenues and expenditures for the following financial year;
  6. f) to approve the activity schedule of the Superior Council;
  7. g) to choose and release/revoke the members of the Superior Council;
  8. h) to choose and release/revoke the members of the Statutory Auditors Committee;
  9. h) to choose and release/revoke the members of the Appeals Committee;
  10. j) to exercise other duties provided by law or by this regulation.

 

Art. 22. - (1) For the validity of the Ordinary Conference’s deliberations it is necessary the presence of a simple majority of the members with voting rights and the decisions must be adopted with the vote of the simple majority of those present.

(2) In the case of failure to fulfill the requirements provided under para. (1), the Conference reunited on a second convening may decide on the issues on the agenda irrespective of the number of present members, with the vote of the simple majority thereof. 

(3) The Ordinary conference may meet on a second convening, usually on the same day and in the same place as the first convening, after the lapse of a time interval of at least 30 minutes.

 

Art. 23. - (1) The Extraordinary Conference can be convened at the request of the Permanent Office or at the request of at least two thirds of the number of members of the Superior Council or at the request of a fifth of the number of Chamber members with voting rights, who address the request to the general secretary, specifying the issues proposed to be debated in the Extraordinary Conference.

(2) The Extraordinary Conference shall be convened as well in order to supplement the member spots within the chosen bodies, which are left vacant due to the withdrawal, resignation, loss of the member status, loss of the legal competence or death of more than one third of the number of spots provided in this regulation. 

(3) The Extraordinary Conference may adopt decisions with regard to the issues debated in accordance with the agenda for which it was convened.

 

Art. 24. - (1) For the validity of the Extraordinary Conference’s deliberations it is necessary the presence of a simple majority of the members with voting rights of the Chamber and the decisions shall be adopted with the vote of the simple majority of those present.

(2) In the case of failure to fulfill the requirements provided under para. (1), the Conference reunited on a second convening may decide on the issues on the agenda irrespective of the number of present members, with the vote of the simple majority thereof.

(3) The Extraordinary Conference may meet on a second convening, usually on the same day and in the same place as the first convening, after the lapse of a time interval of at least 30 minutes.

 

Art. 25. - (1) The conferences shall be convened 30 days before the date of the meeting. The convening notice shall be published in two daily newspapers of national circulation and on the Chamber’s website and shall include the place, date and time of performance, as well as the agenda. In the same notice shall be established the place, date and time for a second convening of the Conference, in case of failure to meet the statutory quorum.

(2) Every member with voting right of the Chamber is entitled to only one vote.

(3) The members of the Chamber with voting rights can be represented in the Conference by other members, based on a special power of attorney, in accordance with the model provided in annex no. 10, authenticated by a notary public or for which an attorney attested the identity of the parties, the content and the date of the act. The powers of attorney shall be submitted in their original counterparts to the General Secretariat, before the start of the Conference’s works, making a mention about this in the meeting’s minutes. One member may not represent more than 5 persons. The chosen members and those who have submitted their applications may not represent other members.

(4) The works of the Conference are led by the chairman of the Superior Council or by the rightful substitute thereof. The chairman proposes a secretariat made up of 3 members, which it submits to the plenum of the Conference for voting. After it is found that the legal requirements for performance of the Conference are met the topics registered on the agenda thereof shall be debated.

(5) The Conference’s decisions shall be adopted by open vote.

(6) The choice of the members of the Superior Council, of the Statutory Auditors’ Committee and of the Appeals’ Committee shall be made by secret vote. 

(7) Through the minutes signed by the chairman and the members of the secretariat of the Conference’s works shall be registered the fulfillment of the formalities related to the convening, the date and place of performance of the Conference, the number of present members, the number of votes validly cast, the summary of the debates, the decisions taken, and at the request of those who spoke, the statements thereof during the meeting.

(8) The Conference’s decisions are mandatory for all Chamber members and shall be published in the Official Gazette of Romania, Part I.

 

Art. 26. - (1) The Chamber’s elected management bodies are: The Superior Council and the Permanent Office of the Superior Council.

(2) The Superior Council chooses from among its members the Permanent Office, respectively the persons who hold the management positions within it.

 

Art. 27. - The organization and operation of the Chamber are ensured by the elected bodies, which have a representative function, a management, decision and control function. The enforcement of the decisions of the Chamber’s chosen bodies shall be made by the executive apparatus thereof.

 

Art. 28. - The members of the elected bodies who become during the period of the mandate members elected for management bodies of other professional organizations shall be required to request the waiver of the function within 5 days as of the date they were elected.

 

Art. 29. - (1) The Superior Council members are chosen during the Ordinary conference for a term of 5 years, in accordance with the procedures provided in this regulation, having the possibility to fulfill at least three complete mandates, of which only two can be consecutive. The mandate shall be considered complete when the elected member exercises his/her function for a term of at least 3 years. The Superior Council is composed of 15 members.

(2) Any tax advisor with voting right may be elected in the Superior Council if he/she cumulatively fulfills the following requirements:

  1. a) he/she has full legal competence on the date of submission of his/her application;
  2. b) he/she has not been disciplinary sanctioned by the Chamber in the last 5 years;
  3. c) the/she does not hold a position in another professional organization;
  4. d) he/she has paid his/her liabilities towards the Chamber on the date of submission of the application and has participated to the Continuous Professional Training Program in the year prior to the organization of elections;
  5. e) he/she has observed the procedures for submission of applications, as provided in the Regulation on the organization and operation of elections adopted by the Chamber.

(3) The applications shall be submitted to the Chamber’s Registrar Office, on the term and in accordance with the model

established through decision of the Superior Council.

(4) The Superior Council may ask the applicants to submit a statement regarding the observance of the eligibility requirements provided under para. (2).

(5) The Superior Council dismisses the application of any person who refuses to submit the statement provided under para. (4) or who gives a false or incomplete statement. 

(6) If an applicant was chosen as member in the Superior Council and the statements thereof have been incorrect, the Superior Council shall find through decision his/her choice as being null, which does not affect the validity of the choice of the other applicants, and the spot left vacant shall be occupied in accordance with the provisions of art. 31 para. (2).

(7) This decision shall be communicated to the person in question.

 

Art. 30. - (1) The applications which fulfill the legal requirements shall be announced in the Conference by the meeting chairman.

(2) The voting shall be made on the basis of a ballot, in the form approved by the Superior Council.

(3) Every member with voting right of the Chamber may vote among the proposed applicants a number not exceeding the number of eligible spots. Otherwise, the vote shall be considered null.

(4) At the proposal of the tax advisors present in the plenum of the Conference shall be chosen the Committee for vote counting, with the following main duties:

  1. a) to receive and distribute the ballots;
  2. b) to count the expressed votes and establish the valid and null votes;
  3. c) to establish the applicants who have been elected by elaborating the list of applicants in descending order of the number of votes validly obtained;
  4. d) to elaborate a written report to the Conference on the performance of the elections;
  5. e) to elaborate a protocol on the results of the vote to be presented in the plenum of the Conference;
  6. f) to hand over the ballots to the General Secretariat of the Chamber, in order to seal and keep them for a term equal to that of the Superior Council’s mandate;
  7. g) other duties established by the Conference.

(5) Shall be declared elected the applicants who have reached the highest number of votes. In case of equal number of votes on the last valid position, the applicants who find themselves in this situation are subject to a new vote in the Conference and the applicant with the highest number of votes shall be elected.

 

Art. 31. - (1) On the first session after the elections, the member of the Superior Council choose from among themselves, by secret vote, a chairman, a prime-deputy chairman and 5 deputy chairmen whose mandates end, just like in the case of the other members of the Superior Council, on the date of the following elections organized by the Conference, if their status of members in the Superior Council does not end meanwhile.

(2) Any vacancy in the Superior Council will be occupied by the following applicant by descending order of the number of votes obtained in the Conference, in accordance with the report of the voting committee, under observance of the eligibility requirements provided under art. 29 para. (2).

(3) Any vacancy of the spots of chairman, prime-deputy chairman or deputy chairman must be occupied in accordance with the conditions provided under para. (1).

(4) Any member of the Superior Council may request to be suspended from the position for an indefinite term, on solid grounds. During the suspension, the Superior Council may apply the provisions of para. (2) to ensure the operation under quorum conditions. During the participation to the activities, the members of the Superior Council appointed in accordance with the provisions of para. (2) have the rights and obligations of the members of the suspended superior council members.

(5) Any member of the Superior Council may communicate in writing to the General Secretariat, 30 days in advance, his/her intention with regard to suspension for a determined period or the resignation from the Superior Council. The term of the suspension may not exceed the term of the mandate, and in case of resignation the spot becomes vacant as of the date thereof.

(6) The Superior Council may not operate if one third of the number of spots provided in this regulation have become vacant and have not been occupied in accordance with para. (2). In this case, in order to fill the vacancies shall be convened the Extraordinary Conference for elections.

 

Art. 32. - (1) The capacity as member of the Superior Council ends in the following situations:

  1. a) loss of the status of Chamber member;
  2. b) loss of the legal competence;
  3. c) existence of a situation of incompatibility with the exercise of the tax advisor profession, which prevents the exercise of the mandate as member of the Superior Council, with the exception of the cases provided under art. 31 para. (4) and (5);
  4. d) resigning from this capacity.

(2) The ascertaining of occurrence of one of the situations provided by para. (1) shall be made through decision of the Superior Council.

 

Art. 33. - The Superior Council usually meets on a monthly basis or anytime necessary, at the request of the chairman or of at least one third of its members. The meetings are convened through the General Secretariat.

 

Art. 34. - (1) The sessions of the Superior Council may be held in the presence of the simple majority of its members.

(2) In the absence of the chairman or of the prime-deputy chairman, the sessions are led by a deputy chairman appointed by the chairman or the Permanent office.

 

Art. 35. - (1) The Decisions of the Superior Council shall be adopted with the simple majority of the votes of the present members.

(2) Every member of the Superior Council is entitled to only one vote, and in case of equality of votes, the vote of the session chairman shall determine the end result. 

(3) The general secretariat keeps the minutes of all sessions in a special record elaborated for this purpose. The minutes must be signed by all members present at the session.

 

Art. 36. - (1) The Superior Council coordinates, manages and controls the Chamber’s activity, having the following duties:

  1. a) to ensure the fulfillment of the Conference’s decisions;
  2. b) to ensure the conditions for the management and administration of the Chamber’s assets, under the law;
  3. c) to adopt and present to the Conference proposals related to the strategic objectives of the Chamber and the activity schedule for the current financial year;
  4. d) to adopt and present for approval to the Conference the activity report, the annual financial statements and the execution of the revenues and expenditures budget regarding the concluded financial year, as well as the draft budget of revenues and expenditures for the current financial year;
  5. e) to approve the regulation of organization of the exam for award of the status of tax advisor and assistant tax advisor in accordance with the provisions of art. 4 in the ordinance;
  6. f) to establish the composition of the assessment committee, the examination committee and the appeals settlement committee, the duties and the chairmen thereof, in order to organize the examination of award of the status of tax advisor or assistant tax advisor;
  7. g) to establish the amount of the examination fee;
  8. h) to approve the norms regarding the payment conditions and terms for the contributions of the Chamber members and to establish the level of the annual professional contributions owed to the Chamber members;
  9. i) to approve and amend the Regulation of organization and operation of the Chamber, the Code of ethical and professional conduct in the field of tax consultancy, the norms of training and improvement of tax advisors and assistant tax advisors and the Program of continuous professional training of tax advisors and assistant tax advisors;
  10. j) to approve the professional norms of activity performance provided under art. 3 in the ordinance;
  11. k) to choose and revoke the members of the Permanent Office of the Superior Council;
  12. l) to approve on a yearly basis the allowances of the members of the Superior Council, of the Permanent Office of the Superior Council, the Statutory Auditors Committee and the Appeals Committee;
  13. m) to issue decisions in cases of disciplinary deviations notified by the Directorate of Professional Conduct and Discipline;
  14. n) to approve the norms regarding the control of the professional activity of the Chamber members;
  15. o) to settle the prior complaints formulated in accordance with art. 7 in the Law on administrative litigations no. 554/2004, as subsequently amended and supplemented, with the exception of the prior complaints formulated against decisions which refer to the enforcement of disciplinary sanctions;
  16. p) to approve the Regulation of Organization and Operation of elections and validate the applications of the members submitted for the elected bodies of the Chamber;
  17. q) to approve the contracting of loans for investment activities;
  18. r) to submit to the Ministry of Public Finance proposals of legislative acts for supplementation and amendment of the tax legislation;
  19. s) to establish the duties of the deputy chairmen with regard to the coordination of the activity of the specialty directorates of the Chamber;

ş) to establish the level and conditions of award of the allowance/per diem for travels, within the limits approved by the National conference in the budget of revenues and expenditures;

  1. t) in exceptional cases, based on supporting documents, it may approve in favor of the Chamber members the postponement, payment in installments or exemption from payment of their liabilities towards the Chamber;

ţ) to approve the award of the title of “Chairman of Honour” and of the diploma of excellence for the tax advisors, in accordance with the procedures regarding the award of honorific titles adopted by the Chamber, and to approve the composition of the Scientific Council at the proposal of the Permanent Office;

  1. u) to appoint the members of the Chamber to represent the profession of tax advisor within the institutions and professional organizations from Romania and from abroad;
  2. v) to propose and recommend the Chamber members for management positions within the profile organizations from abroad;
  3. w) to approve the mandates of representation of the Chamber in the sessions of the European Fiscal Confederation;
  4. x) to approve the mandates of representation and the activity reports of the members appointed for participation in any internal and international activity;
  5. y) to establish the amount of the allowances for the persons appointed under art. 40-42, as applicable;
  6. z) to fulfill any other duties provided by law, by this regulation and by

the Conference’s decisions.

(2) In the exercise of its duties, the Superior Council issues decisions.

(3) The Superior Council’s decisions are mandatory for all Chamber members and shall be published in the Official Gazette of Romania, Part I.

(4) The Superior Council may adopt its own regulations of organization and operation.

 

Art. 37. - (1) The Permanent Office of the Superior Council is made up of one chairman, one prime-deputy chairman and 5 deputy chairmen.

(2) The choice of the Permanent Office of the Superior Council is made by the Superior Council from among its members in the first session that follows the election thereof.

(3) The Permanent Office meets at least once a month and anytime necessary and takes decisions with a simple majority vote of its members and in the case of equality of votes the vote of the meeting chairman is decisive.

(4) Meetings are led by the chairman, and, in the absence thereof, by the prime-deputy chairman or another member of the Permanent Office, appointed by the chairman.

(5) The minutes of all meetings shall be signed by all the members of the Permanent Office present at the meeting and shall be kept in the Chamber’s Registrar.

 

Art. 38. - (1) The Permanent Office has the following main duties:

  1. a) it endorses the draft annual revenues and expenditures budget, which it submits for adoption to the Superior Council;
  2. b) it supervises on a monthly basis the execution of the revenues and expenditures budget of the Chamber;
  3. c) it reviews and proposes for approval to the Superior Council the chamber’s activity schedule;
  4. d) it approves the activity schedules of the executive directorates;
  5. e) it approves the travels abroad;
  6. f) it approves the commitment, promotion, sanctioning and dismissal of the personnel with management positions in the Chamber’s executive apparatus;
  7. g) it approves the salaries for every position provided in the organizational chart;
  8. h) it approves the revocation of the general secretary;
  9. i) it approves the organizational chart and the norm regarding the performance of the currency activity of the Chamber’s executive apparatus,

which includes the duties and responsibilities of the executive structures, as well as the relationships between them, the list of positions and personnel policy, after which it presents them to the Superior Council for validation;

  1. j) it approves the issuance of operating permits for the tax consultancy companies;
  2. k) it presents for adoption on a yearly basis to the Superior Council and for approval of the Conference

the draft budget for the following year;

  1. l) it submits the annual financial statements and the execution of the revenues and expenditures budget for adoption by the Superior Council and for approval of the Conference;
  2. m) it supervises the management of the Register with all the operative records related to tax advisors;
  3. n) based on the proposals of the Member Services Directorate, it analyzes the legal means of recovery of outstanding debts from the natural persons and legal entities who were withdrawn the quality of member of the Chamber or who were applied the sanction of exclusion, the opportunity of starting court actions, and correspondingly mandates the persons who would represent the Chamber in all judiciary and extra-judiciary actions for debt recovery.
  4. o) it fulfills other duties established by the Conference and the Superior Council.

(2) The activity of the specialty directorates of the Chamber is coordinated by one deputy chairman who was appointed by the Superior Council.

(3) In the exercise of its duties, the Permanent Office adopts decisions.

(4) The Permanent Office may adopt its own regulations of organization and operation.

 

Art. 39. - (1) The elected chairman of the Superior Council becomes, by operation of law, the chairman of the Chamber,  as well as of the Permanent Office, and has the following main duties:

  1. a) he/she represents the Chamber in court and in the relationships with third parties, natural persons and legal entities, public authorities, as well as the professional organizations from other countries and international bodies of the tax advisor profession, defending the professional prestige and independence of the Chamber members;
  2. b) he/she signs agreements/conventions regarding the exercise of the profession of tax advisor abroad and in Romania with similar organizations from other countries;
  3. c) he/she convenes and leads the works of the Conference, Superior Council and Permanent Office;
  4. d) in his/her capacity as legal representative of the Chamber, the chairman signs the decisions of the Conference, of the Superior Council, as well as the decisions of the Superior Council and of the Permanent Office of the Superior Council;
  5. e) he/she appoints and revokes, based on the Permanent Office’s approval, the general secretary and the personnel of the executive department of the Chamber provided in the organizational chart;
  6. f) he/she fulfills any other duties established by the Conference, the Superior Council and the Permanent Office.

(2) The Chamber is legally committed by the signature of the chairman or of one person appointed by the chairman.

(3) In the absence of the chairman, the duties thereof shall be fulfilled by the prime-deputy chairman or by one appointed deputy chairman.

(4) The chairman may delegate the prime-deputy chairman or one deputy chairman or one

member of the Superior Council for a determined action or activity.

(5) In the exercise of his/her duties, the chairman of the Superior Council issues orders.

 

Art. 40. - (1) In order to recognize the contribution brought to the development of the tax advisor profession and the fulfillment of the public utility mission assigned by law to the Chamber, shall be established the honorific title of “Chairman of Honour”, which can be awarded to persons who ended their Chamber chairman mandate. 

(2) The title of “Chairman of Honour” shall be awarded through decision of the Superior Council at the proposal of the Permanent Office.

(3) The Chairman of honour participates as guest to the meetings of the Superior Council and of the Permanent Office and may be involved in activities of the Chamber, in accordance with the decision of the Superior Council.

 

Art. 41. - (1) In order to ensure high quality expert survey with regard to reaching the strategic objectives of the Chamber and the professional development of the tax advisor profession, shall be established the Scientific Council.

(2) The members of the Scientific Council are appointed through decision of the Superior Council and can be representatives of the academia, renown specialists in the field of taxation and tax law and tax advisors who have especially stood out through their significant contribution to the development and evolution of the tax advisor profession and through the professional prestige they have acquired.

(3) The members of the Scientific Council may have duties in the different working committees of the Chamber and may be consulted in the analysis and elaboration of certain documents or draft legislative acts of the profession.

(4) The members of the Scientific Council can be invited to the sessions of the Chamber’s Council.

(5) The activity of the Scientific Council is regulated through decision of the Superior Council.

 

Art. 42. - (1) The Chamber’s Superior Council may decide to establish certain working committees in specific fields, like the Tax Committee or the Committee for Professional Issues.

            (2) The working committees can be permanent and exercise their duties within the limits of the competences established through the Chamber’s own operating regulations approved by the Superior Council.

(3) The working committees are made up of specialists, experienced tax advisors. In the working committees can be appointed, based on the institutions’ approvals, representatives of the ministries or other institutions or organizations which operate in relevant fields for the object of activity of the committee where they are appointed.

(4)The members of each working committee shall be appointed by the Superior Council, on undetermined term, based on a special procedure approved for this purpose through the Chamber’s own operating regulation.

(5) The Tax Committee shall be led by a chairman and 2 deputy chairmen chosen from among its members in the first session thereof, and validated by the Superior Council.

(6) The communication between the working committees and the Superior Council shall be made through the representative of the Chamber’s executive apparatus.

 

Art. 43. - The persons provided under art. 40-42 shall not be paid for the activity they carry out. In exceptional cases, according to the complexity and volume of their missions, allowances can be awarded in the amount established through decision of the Superior Council.

 

Art. 44. - (1) The Committee of Statutory Auditors is made up of 3 persons elected from among the Chamber members, according to the provisions in the Election regulation, who also act as auditors and do not hold a function in the Chamber or in other professional organizations.

(2) At the first session after elections, the members of the Committee of Statutory Auditors elect a chairman from among them, by secret vote.

(3) The members of the Committee of Statutory Auditors participates to the meetings of the Superior Council without a voting right.

(4) The members of the Committee of Statutory Auditors shall receive allowances for their activity.

(5) The Committee of Statutory Auditors has 2 alternate members, elected from among the Chamber members who fulfill the requirements provided under para. (1).

 

Art. 45. - The Committee of Statutory Auditors of the Chamber has the following duties:

  1. a) it audits the Chamber’s financial statements;
  2. b) it elaborates the annual audit report, as well as other reports requested by the Superior Council and presents them to the Conference for debate and approval.

 

Art. 46. - The mandate of the Committee of Statutory Auditors is of 5 years and can be renewed only once.

 

Art. 47. - The following categories of persons may not fulfill the mandate of statutory auditor of the Chamber:

  1. a) the members of the Superior Council;
  2. b) the Chamber’s executive personnel;
  3. c) the shareholders, employees, spouses, relatives or in-laws up to the 4th degree of the persons provided under letter a).

 

Art. 48. - (1) The Appeals Committee is made up of 3 tax advisors, members of the Chamber, elected in accordance with the Election Regulation, who are not part of other management bodies of the Chamber. The members of the Appeals Committee elect one chairman from among them.

(2) For the activity they perform, the members of the Appeals Committee receive an allowance for every meeting.

(3) The mandate of the Appeals Committee is of 5 years and can be renewed only once. 

(4) The Appeals Committee has 2 alternate members, elected from among the Chamber members who fulfill the requirements provided under para. (1).

 

Art. 49. - the Chamber cooperates and collaborates with the Ministry of Public Finance in the following fields:

  1. a) to increase the quality of the tax consultancy activity in order to make it more efficient;
  2. b) to acknowledge the cases of illegal use of the title of tax advisor or of the denomination of tax consultancy company;
  3. c) to train and improve the Chamber members in the tax consultancy activity;
  4. d) to promote draft legislative acts on the line of improvement of the tax legislation and

of the tax consultancy activity and apply the tax legislation in a unitary manner.

 

 

CHAPTER VI

Revenues and expenditures of the Chamber

 

Art. 50. - (1) The Chamber, in its capacity as non-profit legal entity, obtains revenues from the activities established in accordance with the legal provisions, covering its expenditures entirely from these revenues.

(2) The accounting of the patrimony and activities performed by the Chamber shall be kept in accordance with the law.

(3) The registration of revenues in the accounting records is made on the basis of the legal documents which certify the right of collection or at the time of actual collection thereof.

(4) The registration of expenditures is made on the basis of the supporting documents which certify the creation of the payment obligation or at the time of actual payment thereof.

 

Art. 51. - (1) The revenues of the Chamber shall come from the following sources:

  1. a) the registration fee for the examination for award of the status of tax advisor and assistant tax advisor;
  2. b) the annual fixed contributions owed by the Chamber members;
  3. c) annual variable contributions, calculated on the revenues obtained by the Chamber members who exercise their profession individually or by tax consultancy companies authorized by the Chamber;
  4. d) collections from selling own publications;
  5. e) donations and sponsorship;
  6. f) penalties applied in accordance with the ordinance
  7. g) various services provisions, including professional training courses
  8. h) other revenues from the Chamber’s activity.

(2) Tax advisors, both active and inactive members, shall be required to pay their contributions in accordance with the provisions of the decisions of the Chamber’s Superior Council.

 

CHAPTER VII

Misconducts and sanctions

 

Art. 52. - (1) The following acts committed by the Chamber members shall be considered disciplinary misconducts:

  1. exercising the profession without the annual visa or during the period of disciplinary suspension;
  2. performing an inadequate professional activity, thus prejudicing the professional reputation;
  3. failing to observe the obligation of refraining in case of incompatibility for the performance of a tax consultancy activity;
  4. providing tax consultancy services without a written agreement concluded with the client or on the basis of an agreement which does not provide all the elements of identification of the parties;
  5. failing to fulfill the obligation of professional training and improvement under the conditions established yearly through decision of the Superior Council;
  6. failing to pay on time the contributions and the other pecuniary liabilities;
  7. refusing to present, allow and make available to the Chamber’s control structures the documents related to the professional activity;
  8. failing to observe the terms established through decision of the Council for submission of the annual statements regarding the tax consultancy activity;
  9. failing to declare or partially declaring the revenues, in order to avoid the payment of money liabilities;
  10. exercising the tax consultancy activity in the absence of a professional liability insurance;
  11. making false statements in relation to the Chamber;
  12. failing to fulfill the obligations provided by art. 9 para. (2);
  13. failing to observe the provisions of art. 10.

            (2) Other acts defined as such by laws or other legislative acts can be disciplinary misconduct as well.

 

Art. 53. - (1) Disciplinary misconduct shall be sanctioned by:

  1. a) warning;
  2. b) reprimand;
  3. c) suspension of the right to exercise the profession of tax advisor for a term between 3 months and one year;
  4. d) exclusion from among the Chamber members;

(2) When establishing and applying a disciplinary sanction shall be considered the seriousness of the misconduct, the consequences thereof and the circumstances in which it was committed. In case of repeated disciplinary misconduct before the erasure of the previous one from the Register of Tax Advisors and Tax Consultancy Companies, the immediately following sanction in terms of severity shall be applied, with the exception of the case in which a more serious sanction needs to be applied.

(3) The sanction of suspension of the right to exercise the profession does not also imply the suspension of the obligations towards the Chamber of the suspended member, according to the status thereof.

 

Art. 54. - the Chamber members, both natural persons and legal entities, who carry out the tax consultancy activity without the annual visa shall be disciplinary sanctioned with the suspension of the right to exercise the profession for a term between 3 months and one year, in accordance with this regulation.

 

Art. 55. - All complaints related to the problems, acts or circumstances which are likely to trigger the disciplinary liability of a member shall be submitted to the Directorate of Professional Conduct and Discipline, in order to start the disciplinary procedure. The complaints can be made by the Chamber’s specialty directorates, by the Chamber members or by third parties and must be assumed.

 

Art. 56. - (1) Within 10 days as of the receipt of the complaint and the start of the disciplinary procedure, the Directorate of Professional Conduct and Discipline shall send in writing to the person the complaint is about a communication regarding:

  1. a) the content of the complaint and the start of the disciplinary procedure;
  2. b) the elements underlying the complaint;
  3. c) the obligation of sending to the Chamber the documents requested for settling the case;
  4. d) the right of the person who is the object of the complaint to formulate a response within 10 days as of the receipt of the communication, but not more than 15 days as of transmission;
  5. e) the right of the person who is the object of the complaint to submit evidence for his/her defense;
  6. f) any other elements necessary to settle the case.

(2) Within the disciplinary procedure, the Directorate of Professional Conduct and Discipline shall perform investigations on the documentation received, and shall be entitled to request the information it considers necessary, including registers, files or records, to the tax advisor, who shall be required to present them,

(3) The person who is the object of the complaint shall be entitled to request in writing a hearing.

 

Art. 57. - The Directorate of Professional Conduct and Discipline may request to the Directorate of Monitoring, Control and Professional Competence to start control actions on the activity of the member in question, after informing the Superior Council.

 

Art. 58. - (1) If the Directorate of Professional Conduct and Discipline considers that the requirements necessary to trigger disciplinary liability are not fulfilled, the person who is the object of the complaint and the complainant shall receive corresponding notifications.

(2) If the Directorate of Professional Conduct and Discipline considers that the requirements necessary to trigger disciplinary liability are met, it elaborates a report and a proposal of disciplinary sanction and notifies the Superior Council to approve the proposed sanction.  The report will provide the acts in the complaint against the tax advisor, the evidence that was administered, as well as any other information necessary to settle the proposal of disciplinary sanction.

(3) If explanations or supplementations are necessary with regard to the report which accompanies the proposal of disciplinary sanction, the Superior Council may postpone the settlement of the proposal, mentioning the additional information which it shall present to the Directorate of Professional Conduct and Discipline.

(4) The proposals of disciplinary sanction shall be settled by the Superior Council through a motivated decision. 

(5) The decision of the Superior Council is enforceable.

(6) Apart from the disciplinary sanctions provided under art. 53 para. (1), through the same decision of the Superior Council can also be applied penalties comprised between 25% and 100% of the fixed annual contribution. The application of the penalty level shall consider the circumstances where the act was committed, the means and manner of perpetration thereof, the intended purpose, the consequence of the act, the personal circumstances of the sanctioned person, as well as the degree of social danger of the perpetrated act.

(7) As of the date of communication of the decision enforcing one of the sanctions provided by art. 53 para. (1) letters c) and d), the tax advisors who are natural persons shall be forbidden from practicing the profession and using the title of tax advisor.

(8) The sanctioning decisions shall be published on the Chamber’s website, and shall be registered at the same time in the Register of Tax Advisors and Tax Consultancy Companies. At the same time, the Member Services Directorate will inform the National Agency for Fiscal Administration on the interdiction to practice the profession and use the title of tax advisor.

(9) The disciplinary sanctions shall be enforced within 6 months as of ascertaining, but not later than 3 years as of the date of perpetration of the disciplinary misconduct.

(10) The disciplinary liability of the Chamber members does not exclude their liability for civil matters, civil offences or criminal offences.      

(11) The disciplinary sanction shall be erased from the Register of Tax Advisors and Tax Consultancy Companies, as applicable, 6 months as of registration thereof in the Register, in the case of warning or reprimand, respectively 6 months after the end of the suspension’s enforcement.

 

Art. 59. - the decisions regarding the disciplinary sanctioning of the Superior Council can be appealed within 30 days as of receipt of the written communication, both by the person subject to the complaint and by the complainant. The appeal request has the value of a prior complaint and must fulfill the following requirements:

  1. a) it must be formulated in writing;
  2. b) it must present the reasons for appealing the Superior Council’s decision.

 

Art. 60. - (1) The appeal settlement term is of 30 days.

            (2) The Appeals Committee shall notify both parties on the date and place of judgment of the appeal, and the respondent in the appeal shall be sent the appeal request, being informed to submit a response and evidence for his/her defense until judgment date.  The parties are entitled to representation or assistance at the judgment.

(3) The appeal can be judged in the parties’ absence if either of them requests this in writing. If the appellant does not appear on the hearing term and did not request judgment in absentia, the appeal request shall be considered unsupported and shall be dismissed.

            (4) The Appeals Committee may postpone the judgment of the appeal for a following date, in order for the defense to be formulated, in case of illness or other solid grounds.

 

Art. 61. - (1) In the settlement of the request, the Appeal Committee issues a motivated decision through which it can dismiss or admit the appeal request in total or in part.

(2) May be a reason for admission of the appeal request the elimination of the reason for which the disciplinary sanction was applied.

            (3) In case of failure to sign or motivate the appeal request within the term provided by art. 59, the Appeals Committee shall annul the submitted request.

            (4) The appeal request formulated in violation of the term provided under art. 59 shall be dismissed as late by the Appeals Committee.

            (5) If the appellant did not mention the appealed act in the appeal request, the Appeals Committee shall send through registered letter with confirmation of receipt a notification informing him/her that he/she should indicate the appealed act within 10 days, subject to the request being annulled.  If the appellant does not indicate the appealed act within 10 days, the appeal request shall be annulled by the Appeals Committee.

            (6) If the appellant does not challenge a decision issued by the Superior Council in the matter of disciplinary deviations, but challenges another act issued by the Chamber’s bodies, the appeal request shall be qualified as prior complaint against that act and shall be sent by administrative means to the Superior Council.

            (7) The appeal request formulated by a person who does not have the capacity of respondent in the appeal or appellant in the disciplinary procedure shall be dismissed as introduced by a person without an active legal standing to sue.

(8) The decision of the Appeals Committee shall be communicated in writing to the parties within 15 days as of delivery.

(9) The decisions of the Appeals Committee regarding the suspension or exclusion of a member shall be published on the Chamber’s website.

(10) The decisions of the Appeals Committee are of disciplinary nature and can be appealed, under the law, before the competent court.

 

 Art. 62. - (1) The quality of Chamber member can be suspended administratively, without the fulfillment of the disciplinary procedure, through a decision of the Superior Council of the Chamber, if:

  1. a) the Chamber member was sued for acts committed in the exercise of the profession of tax advisor which make him/her unfit to exercise this profession, until the delivery of a definitive court judgment.
  2. b) the Chamber member is serving a custodial sentence for the perpetration of an act which does not forbid him/her from managing and administering a trading company;
  3. c) the Chamber member was applied the interdiction to exercise his/her profession for a certain period of time, such interdiction being ordered through a court judgment.

(2) During the period of suspension of the member status, the right to perform the tax consultancy activity, the right to use the title of tax advisor, the obligation to pay the contribution, the obligation to submit the annual activity statement and the obligation to participate to the continuous professional training courses shall be suspended as well.

 

Art. 63. - The Chamber members shall not be entitled to exercise the tax consultancy activity during the periods they:

  1. a) are inactive;
  2. b) are sanctioned for disciplinary reasons with suspension of the right to exercise the profession;
  3. c) have not obtained the annual visa.

 

Art. 64. - (1) The status as member of the Chamber ends in the following situations:

  1. a) through a decision of erasure, following the notification of waiver of the member status;
  2. b) through the death of the natural person or the consolidation, division or dissolution of the legal entity;
  3. c) in case of exclusion from among the Chamber members, as disciplinary sanction applied by the Chamber;
  4. d) in case of withdrawal of the status of Chamber member.

(2) The termination of the status of Chamber member has the effect of erasure from the Register of Tax Advisors and Tax Consultancy Companies.

(3) The termination of the status of member does not eliminate the civil liability, the liability for civil offences or the criminal liability of the persons in question.

 

Art. 65.- (1) The performance of the tax consultancy activity by the Chamber members who are not registered in the section of active members shall be sanctioned in accordance with the criminal law.

(2) The Chamber will take the actions necessary to inform the competent authorities with regard to the persons whose right to carry out the tax consultancy activity was extinguished or is temporarily suspended.

 

CHAPTER VIII

Transitory and final provisions

 

 

Art. 66. - The provisions of this regulation shall apply to the Chamber members who are active and inactive natural person and legal entities.

 

Art. 67. - The structure of the Chamber’s executive apparatus, the maximum number of positions, the duties, tasks and liabilities of the personnel from the Chamber’s executive apparatus, shall be established through the regulation of organization and operation of the executive apparatus, which shall be approved through decision of the Superior Council, at the proposal of the Permanent Office, and shall be published on the Chamber’s website.

 

Art. 68. - Annexes 1-10 are an integral part of this regulation.

 

 

 

 

 

 

 

 

 

                                                                                                                                  ANNEX No.1 1)

                                                                                                                                  to the regulation

 

 

           

                                    Logo of the Chamber Of Tax Advisors*)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*) Colors: Background - Yellow

                 Graphics and text - Mauve

  • Annex no. 1 is reproduced in facsimile

                                                                                                                                 

 

                                                                                                         

 

 

 

 

 

 

 

 

                                                                                                                                  ANNEX No.2

                                                                                                                                  to the regulation

 

APPLICATION FOR REGISTRATION

of the persons who obtained the status of tax advisor in the records of

The Chamber Of Tax Advisors

 

    I, the undersigned, ..............................................................................................., PNC ...................................................., identified with IC/passport series .........no...................., issued on .........................by.............................., domiciled in the locality of ................................, ............ ................Street, building....., entrance........., apt................, county/district...................., phone......................, fax.................., email.................., having the status of tax advisor, following the passing of the exam before the Chamber of Tax Advisors, in the session of............, hereby ask that you should order my admission as active/inactive member of the Chamber of Tax Advisors and my registration in the records of the Chamber in accordance with the provisions of art. 8 in Government Ordinance no. 71/2001 on the organization and exercise of the tax consultancy activity, approved as amended through Law no. 198/2002, as subsequently amended and supplemented.

    I hereby attach the following documents in support of my application:

      - a copy of my IC/passport series.........., no............., issued by.............on............;

      - a copy of the payment document of the fixed contribution;

      - a statement on my own responsibility (in case of request of admission as inactive member).

    I hereby declare on my own responsibility that:

  - the place of activity performance is in the locality of .........................., ............ ................................ street, building ......, entrance ...., ..... floor, apt. ......, county/district of ........................., 

- I hold the position of.………………………..in………………………………………………….

- I am a member of another professional organization....................................................

 

    At the same time, I hereby undertake to observe the legal provisions, the provisions of the Regulation of Organization and Operation of the Chamber of Tax Advisors, as approved through the Decision of the Superior Council of the Chamber of Tax Advisors no. 3/2017, and of the internal norms and not to use the professional title of tax advisor or another title that might suggest any association with the Chamber of Tax Advisors in case of withdrawal of my status as member thereof.

    I hereby undertake to declare within 30 days any change that occurs with regard to the data mentioned above.

 

    Date .....................                                                                                     Signature.................

 

 


 

 

ANNEX no. 3

to the regulation

 

 

 

APPLICATION FOR REGISTRATION

of the persons who obtained the status of assistant tax advisor in the records of

The Chamber Of Tax Advisors

 

            I, the undersigned, ..............................................................................................., PNC ...................................................., identified with IC/passport series .........no...................., issued on .........................by.............................., domiciled in the locality of ................................, ............ ................Street, building....., entrance........., apt................, county/district...................., phone......................, fax.................., email.................., having the status of assistant tax advisor, following the passing of the exam before the Chamber of Tax Advisors, in the session of............, hereby ask that you should order my admission as active member of the Chamber of Tax Advisors and my registration in the records of the Chamber in accordance with the provisions of art. 8 in Government Ordinance no. 71/2001 on the organization and exercise of the tax consultancy activity, approved as amended through Law no. 198/2002, as subsequently amended and supplemented.

            I hereby attach the following documents in support of my application:

      - a copy of my IC/passport series.........., no............., issued by.............on............;

      - a copy of the payment document of the fixed contribution;

    I hereby declare on my own responsibility that:

- I shall carry out my activity only under the guidance of an active tax advisor, within the limits provided by the legal norms;

- I hold the position of.………………………..in………………………………………………….

- I am a member of another professional organization....................................................

            At the same time, I hereby undertake to observe the legal provisions, the provisions of the Regulation of Organization and Operation of the Chamber of Tax Advisors, as approved through the Decision of the Superior Council of the Chamber of Tax Advisors no. 3/2017, and of the internal norms and not to use the professional title of assistant tax advisor or another title that might suggest any association with the Chamber of Tax Advisors in case of withdrawal of my status as member thereof.

    I hereby undertake to declare within 30 days any change that occurs with regard to the data mentioned above.

 

 

 

  Date .....................                                                                                       Signature.................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANNEX no. 4

to the regulation

 

 

 

 

 

                                                         PROFESSIONAL CARD

 

 

MEMBER CARD - ACTIVE TAX ADVISOR

 

CARD FRONT

 

CARD BACK

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MEMBER CARD - INACTIVE TAX ADVISOR

 

CARD FRONT

 

CARD BACK

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MEMBER CARD - ASSISTANT TAX ADVISOR

 

CARD FRONT

 

CARD BACK

 

Field meaning:

<< NAME>> - first and last name of the member

<<REG. NO.>>  - registration number in the RTC of the member

<<REG. DATE>>  - date of registration in the RTC of the member

<<LOCALITY_COUNTY>>  -  locality and county of domicile of the member

<<VALIDITY>>  -  period of validity of the card

<<VALID_START>>  -  date of acquisition of the "INACTIVE" status

 

 

1)Annex no. 4 is reproduced in facsimile.

 

 

 

 

 

 

 

ANNEX no. 5

to the regulation

 

APPLICATION FOR REGISTRATION

of the persons coming from a Member State of the European Union, of the European Economic Area

or of the Swiss Confederation who want to operate as tax advisors in Romania

 

 

            I, the undersigned, ..............................................................................................., PNC ...................................................., identified with IC/passport series .........no...................., issued on .........................by.............................., domiciled in the locality of ................................, ............ ................Street, building....., entrance........., apt................, county/district...................., phone......................, fax.................., email.................., having the status of tax advisor, obtained the state of..........................., hereby request the recognition of the qualification title in the tax field attached hereto and hereby ask that you should order my admission as active member of the Chamber of Tax Advisors and my registration in the records of the Chamber in accordance with the provisions of art.  211 para. (3) in Government Ordinance no. 71/2001 on the organization and exercise of the tax consultancy activity, approved as amended through Law no. 198/2002, as subsequently amended and supplemented.

            I hereby attach the following documents in support of my application:

    - a copy of the identity document;

    - a copy of the payment document of the fixed contribution;

    - the Qualification title .............., issued by..................., on.................................

            I hereby declare on my own responsibility that:

 - the form of exercise of the profession will be:  -         independently;

                                                                          by association;

                                                               employee in Romania*

            - the place of activity performance is in the locality of .........................., ............ ................................ street, building ......, entrance ...., ..... floor, apt. ......, county/district of .........................;

- I hold the position of.………………………..in………………………………………………….

- I am a member of another professional organization....................................................

            At the same time, I hereby undertake to observe the legal provisions, the provisions of the Regulation of Organization and Operation of the Chamber of Tax Advisors, as approved through the Decision of the Superior Council of the Chamber of Tax Advisors no. 3/2017, as subsequently amended, and of the internal norms and not to use the professional title of tax advisor or another title that might suggest any association with the Chamber of Tax Advisors in case of withdrawal of my status as member thereof.

I hereby undertake to declare within 30 days any change that occurs with regard to the data mentioned above.

 

 

    Date .....................                                                Signature.................

 

 

 

 

 

 

 

 

 

 

ANNEX no. 6

to the regulation

 

 

APPLICATION FOR REGISTRATION

in the records of the Chamber of Tax Advisors and issuance of the operating permit for tax consultancy companies

            We, the undersigned........................., seated in the locality of.................., ........... ......................... street, building.........., entrance.........., .....floor, county/district..................., phone...................., fax....................., email......................, SRC......................, through representative.......................................................................................................... (first and last name) holding the position of......................................., identified with IC/passport series................no................., issued on..................................by......................., hereby ask that you should order the issuance of the operating permit in accordance with art. 9 para. (2) in Government Ordinance no. 71/2001 on the organization and exercise of the tax consultancy activity, approved as amended through Law no. 198/2002, as subsequently amended and supplemented, and the registration in the records of the Chamber of Tax Advisors, in accordance with the provisions of art. 21 para. (1) in Government Ordinance no. 71/2001, approved as amended through the Law no. 198/2002, as subsequently amended and supplemented.

            We hereby attach the following documents in support of our application:

    - a copy of the registration certificate with the trade register;

    - a copy of the authenticated articles of incorporation;

    - ascertaining certificate issued by the trade register office no............of................., providing the first name, last name and domicile of the shareholders and directors;

    - the company’s criminal record;

    - the criminal records of the tax advisors who are shareholders and directors, namely of....................................................................................... ;

    - the company’s tax record;

    - the tax records of the tax advisors who are shareholders and directors, namely of.......................................................................................;

    - the delegation of the legal representative no................. of..............;

    - a copy of the payment document of the registration fee no...............of......................, with presentation of the original document.

            The shareholders, directors who have the status of tax advisor are the following (first name, last name, domicile, number and date of the professional card):

...............................................................................

...............................................................................

    The tax advisors who perform tax consultancy in the name of the company are the following (first name, last name, domicile, number and date of the professional card):

...............................................................................

...............................................................................

 

 

Date .....................                                                                  Authorized signature and stamp......................

 

 

 

 

 

 

ANNEX no. 7

to the regulation

 

 

Series.........no.............

 

 

 

 

ROMANIA

CHAMBER OF TAX ADVISORS

 

PERMIT

 

             Pursuant to art. 9 in Government Ordinance no. 71/2001 on the organization and exercise of the tax consultancy activity, approved as amended through Law no. 198/2002, as subsequently amended and supplemented, and pursuant to the Regulation of Organization and operation of the Chamber of Tax Advisors, approved through the Decision of the Superior Council of the Chamber of Tax Advisors no. 3/2017, it is hereby conferred the status of member of the Chamber of Tax Advisors,

             To the company............................................................................................, registered with the trade register under no................, J......./............/........., sole registration code......................, seated in the locality of.........., ..........  ...............Street, building....., entrance.........., .... floor, apt....., county/district................. .

            The aforementioned company fulfills the requirements provided by law for the performance of the tax consultancy activity.

            The authorization was approved in the session of the Permanent Office of the Superior Council of the Chamber of Tax Advisors of.....................

             Mentions:............................................

 

Chairman of the Chamber Of Tax Advisors,

.............................................

 

                                                                                                                      Secretary General,

                                                                                                                      ………………….

 No./date.........................

 

 

 

 

 

 

 

 

 

 

 


ANNEX no. 8

to the regulation

 

 

 

CHAMBER OF TAX ADVISORS

 

 

Series.........no.............

 

 

ANNUAL VISA

for legal entities

 

            The Chamber of Tax Advisors, considering the provisions of Government Ordinance no. 71/2001 on the organization and exercise of the tax consultancy activity, approved as amended and supplemented through Law no. 198/2002, as subsequently amended and supplemented, and of the Regulation of organization and operation of the Chamber of Tax Advisors, approved through the Decision of the Chamber of Tax Advisors no. 3/2017, hereby grants the visa for exercise of the profession for year ………….to the company ………………………………………………………………………………………………... seated in the locality of…………………………….., ........... ..................................... street, building …….., entrance……………, … floor, apt.…………., county/district……………………………….., sole registration code no..…………………………….…and authorized by the Chamber of Tax Advisors under no./date..............

 

            The award of the annual visa does not exonerate from liability

……………………………………………………………………………………………

 

for the possible false revenue reporting data found after the visa is granted.

 

 

Secretary General,

……………………..

 

 

No.…………/Date:……../…./………

 

 

 

 


ANNEX no. 9

to the regulation

 

 

 

 

 

 

 

 

REGISTER

of Tax Advisors and Tax Consultancy Companies

 

    CHAPTER I - Tax advisors who are natural persons

    Section A - Active

    Section B - Inactive

 

    The meaning of the columns in the table below is the following:

    P - date of administrative suspension

    S - disciplinary sanctions

    D- Date of withdrawal/termination of the tax consultancy activity

 

Current

no.

 

No./year

of the professional

card

Last name,

Father’s initial,

first name and birth year

Locality

of domicile

Telephone/fax number,

email address

Other data of

identification

Of the person

P

S

D

0

1

2

3

4

5

6

7

8

1.

 

 

 

 

 

 

 

 

2.

 

 

 

 

 

 

 

 

3.

 

 

 

 

 

 

 

 

 

    

    CHAPTER II - ASSISTANT TAX ADVISORS

 

    CHAPTER III - Tax Consultancy Companies

 Section A - Active

 Section B - Inactive

 

    The meaning of the columns in the table below is the following:

    N - no./date of the professional card

    L - locality of domicile

    A - other identification data

    P - period of suspension

    D- Date of erasure/termination of the tax consultancy activity

 

 

 

 

 

 

Current

no.

No./date

of the permit

Name

of the company

 

Seat address

(Locality, street, no., building, entrance, floor, apt., county/district)

Telephone/fax number, email address

 

First and last name

of the shareholders*/

directors*/

other persons*

who carry out

tax consultancy in

the name of the company

N

L

A

P.

D

0

1

2

3

4

5

6

7

8

9

1.

 

 

 

 

 

 

 

 

 

2.

 

 

 

 

 

 

 

 

 

3.

 

 

 

 

 

 

 

 

 

 *) Next to the name of the persons who carry out tax consultancy in the name of the company shall be filled in the corresponding index for shareholders, directors and employees.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  ANNEX no. 10

to the regulation

 

 

 

 

 

 

SPECIAL POWER OF ATTORNEY*

 

 

            I, the undersigned........................................................................................, Romanian citizen, domiciled in………….................., ...........   .........................., identified with I.C. series............ no. ......................., issued by ............. .......... on.................., born on...................., in …………................, having P.N.C.........................................................., acting as member with voting right of the Chamber of Tax Advisors from Romania, hereby authorize ..................................................................................., Romanian citizen domiciled in ............................, .....  .................................................. street ........., building ......., entrance........, ....  floor, apt. ....., district........., identified with I.C. series..... no. ............., issued by............... on..............., born on ................... in………………..................., having P.N.C.……………......................., to represent me at the National Conference of the Chamber of Tax Advisors to be held on................

            Based on this mandate, ................................................................. he/she is hereby authorized to participate to the works of the National Conference of the Chamber of Tax Advisors and to vote in my name and for  me with regard to all the issues on the agenda of the conference of ............

 

 

 

 

 

*this model of power of attorney is for guidance purposes

 

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