Job description of a tax specialist. Job description of a tax planner

A tax planning specialist is added to the staff of the financial department of an enterprise. The need to expand the staff is due to constantly changing legislation on taxes and fees. Tax planning is aimed at achieving the lowest possible level of emerging tax liabilities.

A tax planning specialist develops and implements legal schemes for reducing and optimizing tax payments at an enterprise, develops tax policy and the tax budget of the enterprise.

I. General provisions

1. A person with a higher professional (economic or legal) education, additional training in the field of taxes and fees, and at least 2 years of work experience in the specialty is appointed to the position of tax planning specialist.

2. A tax planner should know:

2.1. Tax Code of the Russian Federation, laws and other regulatory legal acts regulating the taxation of legal entities and individuals, the main international regulatory legal acts in the field of taxes and fees.

2.2. Principles of organizing business activities, creating legal entities, developing constituent documents.

2.3. Methodological materials relating to entrepreneurial and other activities of legal entities and individuals.

2.4. Basics of tax planning.

2.5. Fundamentals of accounting and financial reporting.

2.6. The procedure for maintaining tax records and preparing tax reporting.

2.7. Tax optimization methods.

2.8. Contract law.

2.9. Modern information technologies, operating procedures, software in the field of taxes.

2.10. The structure and principles of organization of tax authorities.

2.11. Fundamentals of labor legislation.

2.12. Rules and regulations on labor protection.

3. Appointment to the position of a tax planning specialist and dismissal from the position are made by order of the head of the enterprise upon the recommendation of the financial director.

4. The tax planner reports directly to the financial director.

5. During the absence of a tax planning specialist (business trip, vacation, illness, etc.), his duties are performed by a person appointed in the prescribed manner. This person acquires the corresponding rights and is responsible for the proper performance of the duties assigned to him, from the moment the corresponding order is issued.

II. Job responsibilities

Tax planning specialist:

1. Study the legislation on taxes and fees, guidelines and recommendations of the Ministry of Taxes of Russia, the Ministry of Finance of Russia; monitors changes in legislation; explores tax reform concepts; analyzes the directions of state tax policy.

2. Develops programs for carrying out activities that allow changing the tax position of the enterprise (participation in the capital of new enterprises; changing the organizational and legal form; making changes to the constituent documents of the enterprise; changing the procedure for forming the authorized capital, facilitating tax optimization; introducing types of activities for which the legislation provides provision of tax benefits; making changes to the personnel and structural and organizational policies of the enterprise, etc.).

3. Develops the basic concepts of the enterprise’s tax policy.

4. Carries out current tax planning (develops a tax budget; makes forecasts for the fulfillment of tax obligations based on planned transactions; predicts the tax consequences of ongoing transactions, changes in the organizational and production structure of the enterprise; determines the methods and conditions for forming the tax base by type of taxes and fees, sources their payments; draws up schedules for fulfilling tax obligations, carrying out offsets, etc.).

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

6. Develops proposals for the most efficient use of the enterprise’s working capital; submits for consideration to the head of the financial department proposals on the procedure for using and distributing profits, allowing to manage the tax burden, draft tax optimization schemes.

7. Together with the company’s lawyer, he develops contractual schemes that make it possible to create optimal tax conditions for the implementation of various transactions, taking into account the schedule of receipt and expenditure of financial and inventory resources.

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

9. Prepares the necessary documentation to receive benefits and provide special tax conditions; oversees the movement of documentation, its passage through various tax authorities, and decision-making on the provision of tax benefits.

10. Carries out strategic tax planning (assesses the possibility of introducing new taxes and fees, changing tax bases and rates; makes forecasts of the tax obligations of the enterprise in connection with the state tax reform, the introduction of new chapters of part two of the Tax Code of the Russian Federation, in the event of force majeure circumstances; draws up a schedule of compliance with the tax, financial and commercial obligations of the enterprise; draws up justifications for the tax schemes planned for use; predicts the effectiveness of the applied tax schemes; carries out a risk assessment of various action programs;

11. Exercises internal tax control over the timely and full payment of taxes and fees to budgets, and the provision of reports on taxes and fees within the established time frame.

12. Sends requests to the Russian Tax Ministry, the tax policy department of the Russian Ministry of Finance, and other tax and government authorities.

A tax planner has the right to:

1. Require heads of departments of the enterprise and individual specialists to provide documents and information necessary to perform their official duties.

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

3. Get acquainted with the documents defining his rights and responsibilities for his position, criteria for assessing the quality of performance of official duties.

4. Participate in the discussion of issues regarding his duties.

5. Require the management of the enterprise to provide assistance in the performance of official duties and the exercise of granted rights.

IV. Responsibility

A tax planner is responsible for:

1. For improper performance or failure to fulfill one’s job duties provided for in this job description - within the limits established by the current labor legislation of the Russian Federation.

2. For offenses committed in the course of their activities - within the limits established by the current administrative, criminal and civil legislation of the Russian Federation.

3. For causing material damage to the enterprise - within the limits established by the current labor and civil legislation of the Russian Federation.

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A tax planning specialist develops and implements legal schemes for reducing and optimizing tax payments at an enterprise, develops tax policy and the tax budget of the enterprise.

TAX PLANNER'S INSTRUCTIONS

I. General provisions

2. A tax planner should know:

2.2. Principles of organizing business activities, creating legal entities, developing constituent documents.

2.3. Methodological materials relating to entrepreneurial and other activities of legal entities and individuals.

2.4. Basics of tax planning.

2.5. Fundamentals of accounting and financial reporting.

2.6. The procedure for maintaining tax records and preparing tax reporting.

2.7. Tax optimization methods.

2.8. Contract law.

2.9. Modern information technologies, operating procedures, software in the field of taxes.

2.10. The structure and principles of organization of tax authorities.

2.11. Fundamentals of labor legislation.

2.12. Rules and regulations on labor protection.

II. Job responsibilities

Tax planning specialist:

3. Develops the basic concepts of the enterprise’s tax policy.

4. Carries out current tax planning (develops a tax budget; makes forecasts for the fulfillment of tax obligations based on planned transactions; predicts the tax consequences of ongoing transactions, changes in the organizational and production structure of the enterprise; determines the methods and conditions for forming the tax base by type of taxes and fees, their sources payments; draws up schedules for fulfilling tax obligations, carrying out offsets, etc.).

11. Exercises internal tax control over the timely and full payment of taxes and fees to budgets, and the provision of reports on taxes and fees within the established time frame.

12. Sends requests to the Russian Tax Ministry, the tax policy department of the Russian Ministry of Finance, and other tax and government authorities.

III. Rights

A tax planner has the right to:

1. Require heads of departments of the enterprise and individual specialists to provide documents and information necessary to perform their official duties.

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

3. Get acquainted with the documents defining his rights and responsibilities for his position, criteria for assessing the quality of performance of official duties.

4. Participate in the discussion of issues regarding his duties.

5. Require the management of the enterprise to provide assistance in the performance of official duties and the exercise of granted rights.

IV. Responsibility

A tax planner is responsible for:

1. For improper performance or failure to fulfill one’s job duties provided for in this job description - within the limits established by the current labor legislation of the Russian Federation.

2. For offenses committed in the course of their activities - within the limits established by the current administrative, criminal and civil legislation of the Russian Federation.

3. For causing material damage to the enterprise - within the limits established by the current labor and civil legislation of the Russian Federation.

Job description of a tax planner

General provisions

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

1.2 A tax planner is classified as a specialist.

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

1.4 Relationships by position:

1.4.1	Direct subordination	head of financial department
1.4.2.	Additional Subordination	−
1.4.3	Gives orders	–
1.4.4	The employee is replaced	person appointed by the director of the enterprise
1.4.5	The employee replaces	−

Qualification requirements for a tax planner:

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

Documents regulating the activities of a tax planning specialist

3.1 External documents:

Legislative and regulatory acts relating to the work performed.

3.2 Internal documents:

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

Job Responsibilities of a Tax Planner

Tax planning specialist:

4.1. Studies the legislation on taxes and fees, guidelines and recommendations of the Ministry of Taxes of Ukraine, the Ministry of Finance of Ukraine; monitors changes in legislation; explores tax reform concepts; analyzes the directions of state tax policy.

4.2. Develops programs for carrying out activities that allow changing the tax position of the enterprise (participation in the capital of new enterprises; changing the organizational and legal form; making changes to the constituent documents of the enterprise; changing the procedure for forming the authorized capital, facilitating tax optimization; introducing types of activities for which the law provides for the provision of tax benefits; making changes to the personnel and structural and organizational policies of the enterprise;

4.3. Develops basic concepts of enterprise tax policy.

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

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

4.6. Develops proposals for the most efficient use of the company's working capital; submits for consideration to the head of the financial department proposals on the procedure for using and distributing profits, allowing to manage the tax burden, draft tax optimization schemes.

4.7. Together with the company’s lawyer, he develops contractual schemes that make it possible to create optimal tax conditions for the implementation of various transactions, taking into account the schedule of receipt and expenditure of financial and inventory resources.

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

4.9. Prepares the necessary documentation to receive benefits and provide special tax conditions; oversees the movement of documentation, its passage through various tax authorities, and decision-making on the provision of tax benefits.

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

4.11. Carries out internal tax control over the timely and full payment of taxes and fees to budgets, and the provision of reports on taxes and fees within the established deadlines.

4.12. Sends requests to the Ministry of Taxes of Ukraine, the Department of Tax Policy of the Ministry of Finance of Ukraine, and other tax and government authorities.

Rights of a tax planner

A tax planner has the right to:

5.1. Require heads of departments of the enterprise and individual specialists to provide documents and information necessary to perform their official duties.

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

5.3. Get acquainted with the documents defining his rights and responsibilities for his position, criteria for assessing the quality of performance of official duties.

5.4. Participate in discussions regarding issues related to his duties.

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

Responsibilities of a Tax Planner

Tax planning specialist is responsible:

6.1. For improper performance or failure to fulfill one’s job duties as provided for in this job description - within the limits determined by the current labor legislation of Ukraine.

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

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

Working conditions for a tax planner

The work schedule of a tax planning specialist is determined in accordance with the internal labor regulations established in the enterprise.

Terms of payment

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

9 Final provisions

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

9.2 Tasks, Responsibilities, Rights and Responsibilities can be clarified in accordance with changes in the Structure, Tasks and Functions of the structural unit and workplace.

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

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

(signature)	(last name, initials)

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I have read the instructions:
		(signature)	(last name, initials)
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Our catalog of sample documents, contract forms and job descriptions is collected in this section

JOB DESCRIPTION FOR A TAX PLANNING SPECIALIST

JOB DESCRIPTION OF A TAX PLANNING SPECIALIST __________________________ I APPROVED (name of organization, enterprise, institution) ___________________________ (director, other official authorized to approve the job description) JOB DESCRIPTION ___________________________ (signature) (decoding _________ N ___________ signature) Place of publication ___________________________ (date) SPECIALIST IN TAX PLANNING I. GENERAL PROVISIONS 1.1. A tax planner belongs to the category of specialists, is hired and dismissed by order of the director of the enterprise upon the recommendation of ____________________ ___________________________________________________________________. 1.6. During the absence of a tax planner, his duties are performed in the prescribed manner by an appointed deputy, who bears full responsibility for the proper performance of his duties. ).

The main document regulating the rights and responsibilities of a tax inspector is his job description. The job description is developed by the head of the relevant department together with the personnel department and approved by the head of the inspection. Each employee, when hired and assigned to a new position, gets acquainted with his job description against signature. Failure to comply with the requirements set out in the job description is grounds for holding the employee accountable in accordance with current legislation.

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

“Introductory part” - contains a description of the legislative and regulatory acts that guide the employee in his work, to whom he reports, how he is appointed to a position and dismissed.

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

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

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

“Requirements for the level of training” is a brief description of the basic knowledge and practical skills that an employee working in this area must have.

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

In addition to the documents listed above, the tax inspector is guided in his activities by the orders and instructions of the head of the inspection, his deputy, the head of the department and his immediate supervisor. Important documents regulating the actions of a tax inspector include the Internal Labor Regulations of the Inspectorate, the Regulations on Bonuses for Inspectorate Employees, the Regulations on Ensuring Internal Regime, the Instructions on the Organization of Office Work in the Inspectorate and other similar documents. When applying for a job at the tax inspectorate, or when moving to a new position, the tax inspector is obliged to study the above documents and build his work in the inspectorate in accordance with them.

2. Rights and obligations of tax authorities

2.1. Rights of tax authorities

Tax authorities they have a right:

local government bodies, serving as the basis for the calculation and payment (withholding and transfer) of taxes, as well as explanations and documents confirming the correctness of calculation and timely payment (withholding and transfer) of taxes;

conduct tax audits in the manner established by the Tax Code of the Russian Federation;

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

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

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

inspect (examine) any production, warehouse, retail and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, regardless of their location; carry out an inventory of property owned by the taxpayer;

determine the amount of taxes to be paid by taxpayers to the budget (extra-budgetary funds), by calculation based on the information they have about the taxpayer, as well as data on other similar taxpayers in cases of refusal of the taxpayer to allow officials of the tax authority to inspect (survey) production, warehouse, commercial and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, failure to submit to the tax authority for more than 2 months the documents necessary for calculating taxes, lack of accounting for income and expenses, accounting for taxable items or keeping records in violation of the established a procedure that led to the impossibility of calculating taxes;

demand from taxpayers, tax agents, and their representatives to eliminate identified violations of legislation on taxes and fees and monitor compliance with these requirements;

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

control the compliance of large expenses of individuals with their income;

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

attract specialists, experts and translators to carry out tax control;

call as witnesses persons who may be aware of any circumstances relevant to tax control;

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

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

bring claims to courts of general jurisdiction or arbitration courts: for the collection of tax sanctions from persons who have committed violations of the legislation on taxes and fees;

on invalidating the state registration of a legal entity or the state registration of an individual as an individual entrepreneur; on the liquidation of an organization of any organizational and legal form on the grounds established by the legislation of the Russian Federation; on early termination of the tax credit agreement and the investment tax credit agreement; on the collection of debts on taxes, fees, corresponding penalties and fines to budgets (extra-budgetary funds), which have been owed for more than 3 months by organizations that are dependent (subsidiaries) companies (enterprises), from the corresponding main (predominant, participating) companies (partnerships, enterprises), when the latter's bank accounts receive proceeds for goods sold (work, services) of dependent (subsidiary) companies (enterprises), as well as for organizations that are the main (prevailing, participating) companies (partnerships, enterprises), from dependent ( subsidiaries) companies (enterprises), when their bank accounts receive revenue for the goods (work, services) sold by the main (prevailing, participating) companies (partnerships, enterprises); in other cases provided for by the Tax Code of the Russian Federation;

Job description of a tax specialist. Job description of a tax planner

AGREED:

JOB DESCRIPTION FOR A TAX PLANNING SPECIALIST

2. Rights and obligations of tax authorities

2.1. Rights of tax authorities