The tax consultant may exercise their profession independently, only if meets the following conditions:
a) acts as tax consultant
b) is an active member of the Tax Consulting Professional Body
c) meets the requirements established by Regulations of the Body
Tax consultancy activity is exercised only by persons who have passed the tax consultant exam and are registered members in tax consulting register as active professionals, within 60 days from the examination result.
In practice, the tax consultant is responsible in front of the law and code of ethics and professional conduct in the field of tax consultancy.
Independent consultancy activity is performed only on the basis of legal, civil and commercial relationship with companies or individuals who provide tax consultancy under law and against which no direct or indirect material interest exists, except for fees due for work performed as professionals.