Rules of performing the profession of a tax advisor in Poland are regulated in the Act of July 1996 on the Tax Advising. Pursuant to its provisions, the following is covered by activities of the tax advising:

• drawing up advices, opinions, and explanations to payers and collectors of taxes upon their order or for their benefit in the field of their tax duties,
• keeping books of accounts and other fiscal registers for tax purposes on behalf and for the benefit of tax payers and collectors, as well as granting them assistance in these fields, drawing up tax returns in their names, tax reports and declarations, as well as granting them the due assistance in this area,
• the tax advising also includes the aforementioned actions performed for the benefit of third persons responsible for tax overdue liabilities, as well as legal successors of tax payers and collectors.

The realization of activities connected with the tax advising is reserved for persons registered in the list of tax advisors, where everybody can be included who meets all the following conditions at the same time:

• has a full legal capacity,
• has all public rights, is of an impeccable character and can offer a warranty with his/her behavior so far of a correct fulfillment of the profession of the tax advisor,
• has a university education,
• has successfully passed the examination for tax advisors.

The title of the tax advisor is obtained by means of an entry in the list of tax advisors kept by the National Chamber of Tax Advisors. The entry is made upon request of the interested person, having met all requirements set out in the aforementioned Law by this person. It is with great pleasure that I can inform you that Małgorzata Banasiewicz, having passed the examination, has obtained the permanent entry in the list of tax advisors. The entry number is 02695.

The tax advising can be also rendered by limited liability companies on the condition that most members of their Board of Directors are tax advisors and most votes at the Assembly of Partners and in supervising bodies belong to tax advisors. The Minister of Finance keeps a register of legal entities authorized to carry out the tax advising. It is with great pleasure that we inform you that J&M Consulting is entered in the list provided by the Minister of Finance as a tax advising company.