Poland (PL)
 | Krajowa Izba Doradcow Podatkowych
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About the organisation
The Polish National Chamber of Tax Advisors (Krajowa Izba Doradców Podatkowych) was formed by the Law dated July 5, 1996 on Tax Advisory Services, which specified the requirements for and principles of practicing the profession and the organization of its self-government. The Law came into full force and effect on January 1, 1997. In accordance with its provisions, all tax advisors automatically become members of the National Chamber of Tax Advisors once they are enrolled on the list of tax advisors, and the title “tax advisor” is protected by law. In the performance of the statutory tasks, the self-government of tax advisors is independent and is only governed by acts of parliament. There are approx. 9,400 tax advisors currently recorded on the list, of whom approx. 7,000 are “active” tax advisors, i.e., advisors paying membership fees. In order to become a “tax advisor”, a candidate must have a college degree, pass a two-stage examination in tax law, as well as undergo a two-year practical training, as set forth by the regulations issued by the Minister of Finance.
National Convention of Tax Advisors
The highest corporate authority of the National Chamber of Tax Advisors is the National Convention of Tax Advisors, which is held every four years. In the periods between the National Conventions of Tax Advisors, the self-government is handled by the National Board of Tax Advisors elected by the National Convention of Tax Advisors for a four-year term of office.
The National Convention of Tax Advisors is convened by the National Board of Tax Advisors. Each tax advisor has the right to participate in the National Convention of Tax Advisors. However, if regional branches of the National Chamber of Tax Advisors are established, only representatives elected by the general meetings of the regional branches attend the National Convention of Tax Advisors in accordance with the rules set forth by the National Board of Tax Advisors.
National Board of Tax Advisors
The National Board of Tax Advisors manages the activity of the self-government in the periods between National Conventions of Tax Advisors. Pursuant to Article 53 of the Law on Tax Advisory Services, the term of office of the National Board of Tax Advisors is four years. The National Convention of Tax Advisors determines the number of members of the National Board of Tax Advisors (currently 55), and elects both the members and the President of the National Board of Tax Advisors. Following the Second Extraordinary Convention of Tax Advisors held in June 2007, actually there are 31 members the National Board of Tax Advisors. The term of office of the current National Board of Tax Advisors will expire in January 2010.
The President, the Vice President(s), the Secretary and the Treasurer of the National Board of Tax Advisors form the Executive Committee (Presidium) of the National Board of Tax Advisors. Currently, Mr. Zbigniew Maciej Szymik is the President of the National Board of Tax Advisors.
The Standing Commissions of the National Board of Tax Advisors currently include:
- Legal Matters Commission
- Finance Commission
- Commission for Development, Professional Promotion and Co-operation with Regions
- Commission for Professional Ethics and Internal Corporate Affairs
- Commission for Relations with State Authorities
- Commission for Offers
- Commission for International Co-operation
- Editorial Board
Disciplinary Attorney and Alternate Disciplinary Attorneys of the National Chamber of Tax Advisors
Pursuant to the Law on Tax Advisory Services, the term of office of the Disciplinary Attorney and the alternates overlaps with the terms of office of the National Board of Tax Advisors (i.e., four years). The Disciplinary Attorney and the alternates are elected by the National Convention of Tax Advisors (after determining the number of the alternates).
In accordance with the provisions of the Law on Tax Advisory Services and the Articles of Association of the National Chamber of Tax Advisors, the Disciplinary Attorney (or the alternate acting upon the authorization of the Disciplinary Attorney) may Law as a prosecutor in proceedings pending before disciplinary courts. The Disciplinary Attorney supervises tax advisors’ performance of their statutory obligations, as well as their compliance with the principles of professional ethics. Proceedings before a disciplinary court are commenced only upon a motion of the Disciplinary Attorney.
Higher Disciplinary Court and other Disciplinary Courts of the National Chamber of Tax Advisors
Pursuant to the Law on Tax Advisory Services, the term of office of the Higher Disciplinary Court and other Disciplinary Courts overlaps with the term of office of the National Board of Tax Advisors (i.e., four years). The National Convention of Tax Advisors determines the number of members of the Higher Disciplinary Court and other Disciplinary Courts and elects them. The Higher Disciplinary Court and other Disciplinary Courts adjudicate in disciplinary cases regarding tax advisors.
National Audit Committee
The tasks of the National Audit Committee include control over the financial and property-related activity of the bodies of the National Chamber Law of Tax Advisors. This general power is determined in more detail in the Articles of Association of the National Chamber of Tax Advisors.
Regional Branches of the National Chamber of Tax Advisors
Pursuant to the Law on Tax Advisory Services, the National Chamber of Tax Advisors may establish regional branches. The establishment of regional branches and the determination of their organization and scope of duties falls within the purview of the National Convention of Tax Advisors. Based upon a resolution of the First National Convention of Tax Advisors held in January 2002, sixteen regional branches were established, the largest being the Warsaw Regional Branch and the Silesian Regional Branch. Their territorial scope overlaps with the area of the voivodship (regional administrative unit in Poland) relevant for each of the established branches.
