About the organisation
The Union of the TaxAdvisers of Ukraine is all-Ukrainian civil organization that united citizens of Ukraine, workforces of enterprises, commercial entities, their associations and civil organizations by the common interests.
The aim of UTU is:
• all-round assistance in creation and development of the institution of taxadvisers of Ukraine;
• protection of economic, social and other interests of members of the Union;
• coordination and consolidation of actions of its members in the area of economic and social-labour relationships
Key tasks of the Union are:
• creation of favorable conditions for professional improvement of taxadvisers-members of the Union;
• training specialists in the area of tax advising and their involvement to working in the Union;
• assistance in the development of organization programme, popularization and expansion of the ideas of market economy;
• assistance in the development of international cooperation on the issues, covered by the tasks of the Union;
• studying and generalization of the progressive experience in the area of tax advising and assistance in its implementation in the practice, in particular, by the way of making suggestions to the authorities;
• participation of the Union members as specialists (experts) at consideration of the disputes of taxpayers with taxation bodies;
Managing bodies of the Union
The highest managing body of the Union is Convention that is called by the Board no frequently than once per two calendar years. The Convention can decide any issues of internal life and activity of the Union.
The managing body of the Union between conventions is the Union Board. The Board is called by the Union President or upon the request of no less than 1/3 members of the Board for no less than 2 times a year.The Union President presides over the Board meetings. The Board develops and coordinates the basic directions of the Union activities, approves provisions of the Union, and the membership of Qualification commission; creates working bodies of the Union and listenes to the reports about their activities.
The executive body of the Board is Management of the Union, formed by the Union President.
The control body of the Union is Control and Review Commission, which membership is chosen by the Convention.
Certification of advisers on taxes and charges
Certificate of ‘Adviser on taxes and charges’ is an official document that testifies the level of professional knowledge, necessary for execution of advising and expert activities in the area of taxation of legal entities and physical persons on the territory of Ukraine. Effective period of a certificate last for 5 years.
Execution of organizational and technical measures on certification of UTU members was vested on Qualification commission, which membership was approved by the Union Board. Testing is passed with using automated programme, which has 13 protection degrees, and completely exclude human factor of influence of the exam results.
UTU qualification commission
• develops and approves examination programmes, tests, issues, tasks and other examination documents, necessary for conduction of exams;
• takes decision in relation to the access of UTU members for passing exams;
• approves the membership of examination commission and procedure of examination conduction.
UTU expert group
In the Union core group the authoritative potential of the specialists in the area of finance, economy and audit, represented by the scientific workers and experience practitioners with the labour experience in the issues of imputation of taxes and charges, was gathered. UTU specialists are involved to the work in working commissions of Verkhovna Rada of Ukraine and the Cabinet of Ministers of Ukraine, and are included to the membership of civil collegiums at the State Taxation Service of Ukraine and the Ministry of Finance of Ukraine.
In 2011 the UTU expert group worked out 140 sublegislative and regulative acts which were passed for execution by the Taxation Code of Ukraine, and participated in the development and adoption of the initial bill that contributed the complex of the most necessary changes to the Taxation Code of Ukraine.
In 2012 the UTU expert group worked out 48 projects of the generalizing taxation advices of the State Taxation Service of Ukraine and gave own comments and notes. Also UTU was included to consideration of Conception of reforming the taxation system of Ukraine as one of the experts on the issues of taxes and charges. The expert group systematically takes part in the preparation and conduction of seminars on studying the new taxation legislation in all regions of Ukraine.