Statutes

STATUTES

of the Chamber of Tax Advisers of the Czech Republic

On 7 November 2008, the General Meeting ofthe Chamber of Tax Advisers of the Czech Republic, acting pursuant to Section 11(d) of the Act no. 523/1992 Coll., on Tax Consultancy and on the Chamber of Tax Advisers of the Czech Republic (hereinafter referred to as “the Act”), has approved the present Statutes:

Part I.

Opening STIPULATIONS

Art. 1

Mission of the Chamber of Tax Advisers of the Czech Republic

1.   The mission of the Chamber of Tax Advisers of the Czech Republic (hereinafter referred to as the “Chamber” only) is to support tax advisory services, associate Tax Advisers, protect and support their authorised interests, ensure a high professional standard of tax advisory services and to organise professional qualification examinations of the applicants for the Tax Adviser’s profession and their preparation for these professional qualification examinations.

2.   In order to fulfil the aforesaid objectives, the Chamber shall in particular:

a)     ensure the professionalism of its members and of the services they provide;

b)     submit to state bodies proposals with respect to the amending of legal regulations governing taxation and regulations related thereto;

c)     represent its members and their activities in international associations of Tax Advisers and in projects for the development of tax consultancy activities;

d)     organise mutual exchange and distribution of expert information and experience amongst Tax Advisers;

e)     organise seminars, lectures and courses concerning issues in the field of taxation;

f)     support publication activities concerning issues in the field of taxation.

g)    represent the client of a deceased Tax Adviser in the proceedings for liquidated damages after such an adviser towards the insurance company.

Part II.

TAX ADVISER

Art. 2

Tax Adviser

1.   The term “Tax Adviser” shall denote a natural person enrolled in the List of Tax Advisers, he or she shall become a member of the Chamber on the day of his or her enrolment into the List of Tax Advisers.

2.   The membership shall cease to exist on his or her deletion from the List of Tax Advisers.

Art. 3

Provision of tax advisory services

1.   Tax Advisers can provide tax advisory services (hereinafter referred to as “provision of tax advisory services”) on their behalf and on their account, as a partner in a business company, member of a cooperative, possibly as an employee of an entity authorised to provide tax advisory services, which term shall denote business companies or cooperatives registered in the List of legal entities providing tax advisory services according to Art. 12 of the Statutes (hereinafter referred to as “legal entities”).

2.   In the case of any form of provision of tax advisory services other than on the basis of an agreement made between the Tax Adviser and the client, the Tax Adviser is obliged to reasonably follow stipulations of Section 6(1) of the Act.

3.   The responsible adviser in the legal entity shall be responsible for the legal entity’s reasonable compliance with the Tax Adviser’s obligations specified by the Act, during provision of tax advisory services.

4.   During provision of tax advisory services, the employed Tax Advisers are obliged to adhere to the employer’s instructions, unless these instructions are in contradiction with law or professional regulations.

5.   The Chamber can suspend the right to provide tax advisory services, for a Tax Adviser, on the basis of his or her written application which includes an affidavit stating from when the Tax Adviser does not perform the activities, the reason for which the activities cannot be performed and at the same time also the method of insurance used for the time of suspension. The provision of tax advisory services is suspended till the time of recommencement of the activities. Not later than 7 days before recommencement of the provision of advisory services, the Tax Adviser is obliged to announce this fact to the Chamber.

6.   If the suspension period is longer than 6 months, the amount of the membership fee approved according to Art. 8(1)(g) is reduced by 75 %. If the membership is suspended in the course of a calendar year, or if the membership suspension is terminated, the membership fee is reduced at a relative rate for the entire calendar months for which the membership is interrupted. For the period of payment of the reduced membership fee, the extent of services provided by the Chamber may be subject to reduction.

Art. 4

Rights and obligations of the members

1.   Members shall be entitled in particular to:

a) participate, in a manner stated hereinafter, in all activities of the Chamber;

b)   elect and be elected to bodies of the Chamber, unless provided otherwise hereinafter;

c)  submit their proposals, suggestions, observations and complaints to the bodies of the Chamber;

d)     participate in collective insurance, should such a scheme be effected by the Chamber.

2.   Members shall be obliged in particular to:

a)   act in accordance with the mission of the Chamber, to promote and advocate its interests and its reputation;

b) comply with the Statutes and resolutions adopted by the bodies of the Chamber, should the member have been notified thereof, and to follow the same;

c)  to settle the membership fee to the Chamber by March 31 of the year in question, and a membership fee to the European List of Tax Advisers if he or she is registered therein;

d)   maintain records of documents with respect to the conducting of their tax consultancy and to retain such records for a period of five years, unless provided otherwise by law regulations, this stipulation shall not be applied during provision of tax advisory services in a labour-law relationship ;

e) participate in the holding of an extraordinary General Meeting should they have instigated such meeting by submitting a request that it take place; should they be prevented from participating therein for serious reasons, they shall be obliged to authorise another member to represent them at the General Meeting;

f) be subject to a reconciliation procedure before the Presidency of the Chamber or a Committee of the Presidency appointed therefore prior to the initiation of a process before a competent body against another member of the Chamber relating to the execution of business. The period of validity of claims in accordance with other law regulations shall remain unaffected, irrespective of such a procedure;

g) return the certificate within 10 days from the delivery of the decision about interruption of the carrying on of tax advisory services,

h) settle, by March 31 of the year in question, the insurance premium resulting from the Framework Insurance Policy or to prove, on an annual basis, his or her individual Tax Adviser’s liability insurance through a copy of the insurance policy, through a confirmation of the insurance company, through a copy of the document of payment of the premium for the period in question or in any other credible manner, within the deadline of three months from the concluding of the insurance policy or its extension for the following period,

i)  take over the representation of the clients after a deceased Tax Adviser in pending proceedings and provide tax consultancy in these proceedings in the case of his or her appointment by the Presidency, for a remuneration at an amount of his or her usual remuneration, which shall be paid by the Chamber, unless agreed upon otherwise; a member can refuse the takeover of the clients in writing for especially serious and regard-worthy reasons,

j)  notify the Chamber of any legal entity which performs tax advisory services with the help of the member, within 30 days from the commencement of the provision of tax advisory services by such a legal entity with his their help,

 k) notify the Chamber, without any unnecessary delay, of termination of provision of tax advisory services by a legal entity with their help, and of termination of their law relationship towards such a legal entity;

 l) notify the Chamber of the e-mail address and telephone contact data for communication with the Chamber.

3.   Any payment made by a member in favour of the Chamber in a cashless manner shall be set off against the oldest receivables of the Chamber due to be paid by this member.

Art. 5

List of Tax Advisers

1.   The Chamber shall record or file on the List of Tax Advisers:

a) registration number;

b) first name, surname, university degree, professional titles and date of birth;

c) address of the permanent stay, and place of residence in the case of an established Tax Adviser;

d) office (branch office);

e) date of passing the qualification or complementation examination;

f)  date of commencement or discontinuance of tax consultancy;

g) conclusion of a contract on joint conduct of tax consultancy;

h) membership in the bodies of the Chamber;

i)  disciplinary measures imposed;

j)  suspension of the execution of tax consultancy;

k) deletion from the List of Tax Advisers;

l)  address for mailing to a third person.

m)    identification number,

n) photograph of the Tax Adviser,

o) membership in the European List of Tax Advisers,

p) data concerning the professional liability insurance,

q) commercial name of an established Tax Adviser, if it is different from his or her first name and surname,

r)  place of business of an established Tax Adviser,

s) address for mailing delivery to an established Tax Adviser, in the territory of the Czech Republic,

t)  MPSV (Ministry of Labour and Social Affairs) identifier, if any identifier has been assigned to the Tax Adviser,

u) declared adherence to the Code of Conduct of the Chamber of Tax Advisers, and any penalty for a breach thereof,

v) legal entities which perform tax advisory services with the help of the Tax Adviser in question,

w) e-mail address and telephone contact data for the purpose of communication with the Chamber,

x) declaration of adherence to, and records of continual professional education.

2.   The Chamber shall record also any changes in the data according to par. 1.

3.   The Chamber shall publish a list of names of Tax Advisers in a manner which facilitates a remote access. The list shall contain the following data:

a)  first name, surname, university degree and professional titles, possibly the commercial name of the Guest Tax Adviser

b)  registration number,

c)  seat of the office or their branch offices, possibly – in the case of a Guest Tax Adviser – the place of business and mailing address in the territory of the Czech Republic,

d)  suspension and interruption of tax consultancy,

e)  deletion from the List of Tax Advisers,

f)   declared adherence to the Code of Conduct of the Chamber, and any penalty for a breach thereof,

 g)            legal entities which perform tax advisory services with the help of the Tax Adviser in question,

 h)            declaration of adherence to, and records of continual professional education.

Art. 6

Certificate of Enrolment

1.   The Certificate of Enrolment on the List of Tax Advisers shall contain:

a)   the registration number under which the Tax Adviser is enrolled in the List of Tax Advisers,

b)   first name, surname, university degree, professional titles and date of birth,

c)   identification number, if the Tax Adviser is assigned any

d)   date of enrolment on the List of Tax Advisers,

e)   seal and signature of the President and Vice President of the Chamber.

Art. 7

Tax Adviser’s Identification Document

1)   The Chamber shall issue the Tax Adviser’s Licence to each member of the Chamber (hereinafter referred to as the “Licence”). In the case of suspension of the activities, interruption of activities or deletion from the List of Tax Advisers, the holder is obliged to return this Licence to the Chamber within 10 days from the entering into legal force of the relating Decision.

2)   The Identification Document shall contain:

a) the registration number under which the Tax Adviser is enrolled;

b)    first name, surname, professional titles;

c) office address;

d)    date of birth;

e)    photograph;

f) seal and signature of the President of the Chamber.

Part III.

GUEST TAX ADVISER

Art. 8

Registration

1. The term “Guest Tax Adviser” shall denote a natural person providing tax advisory services in the Czech Republic, on a temporary or occasional basis, and registered in the List of Guest Tax Advisers.

2.   Guest Tax Advisers shall acquire the right to provide tax advisory services on the day of their registration in the List of Guest Tax Advisers and shall lose this right upon deletion from the List of Guest Tax Advisers, not later than on the last day of validity of the certificate of registration.

Art. 9

List of Guest Tax Advisers

1.  The Chamber shall record or file on the List of Guest Tax Advisers:

a)   registration number,

b)   first name, surname, university degree, professional titles and date of birth,

c)   place of residence,

d)   place of business,

e)   commercial name if it is different from his or her first name and surname,

f)    address for mailing delivery in the territory of the Czech Republic,

g)   identification number, if any identification number has been assigned to the Tax Adviser,

h)   photograph of the Tax Adviser

i)    state citizenship,

j)    date of registration (enrolment) in the List of Guest Tax Advisers and the term of its validity,

k)   liability insurance,

l)    deletion from the List of Guest Tax Advisers.

m)  declared adherence to the Code of Conduct of the Chamber, and any breach thereof,

n)   e-mail address and telephone contact data for the purpose of communication with the Chamber.

2. The Chamber shall record also any changes in the data according to par. 1.

3. The Chamber shall publish a name list of Guest Tax Advisers in a manner which facilitates a remote access, in which the following data is stated:

a)  first name, surname, university degree and professional titles,

b)  commercial name if it is different from his or her first name and surname,

c)  registration number,

d)  place of business,

e)  address for mailing delivery in the territory of the Czech Republic,

f)   term of validity of the registration,

g)  deletion from the List of Guest Tax Advisers.

h)  declared adherence to the Code of Conduct of the Chamber, and any breach thereof,

Art. 10

Certificate of Registration

The Certificate of Registration into the List of Guest Tax Advisers shall contain:

a)   registration number under which the Tax Adviser is registered in the List of Guest Tax Advisers,

b)   first name, surname, university degree, professional titles and date of birth,

c)   commercial name if it is different from his or her first name and surname,

d)   identification number, if any identification number has been assigned to the Tax Adviser,

e)   date of registration on the List of Guest Tax Advisers and the term of its validity,

f)    seal and signature of the President and Vice President of the Chamber.

Part IV.

LEGAL ENTITIES

Art. 11

Rights and obligations

1.   Legal entities shall provide tax advisory services with the help of at least one Tax Adviser. Such a Tax Adviser can only be a Tax Adviser whose provision of tax advisory services has not been suspended or interrupted (hereinafter referred to as “authorised person”). The term “authorised person” shall denote any Tax Adviser, with the help of whom a legal entity provides tax advisory services. The legal entity is obliged to notify the Chamber, by 31 January, of all the authorised persons, with the help of whom it was providing tax advisory services as of 31 December of the previous calendar year.

2.   Legal entities are obliged, before the commencement of provision of tax advisory services, to conclude a liability insurance contract concerning the liability for damage which could arise in connection with provision of tax advisory services, and to maintain such an insurance for all the time for which they provide tax advisory services or for which provision of tax advisory services is registered as an object of business of such an entity in the Commercial Register.

3.   Legal entities are obliged to have themselves registered in the List of legal entities according to Art. 12 of the Statutes and to notify the Chamber of the Tax Adviser who is responsible for the compliance with the Act and with profession regulations in the legal entity (hereinafter referred to as “the responsible adviser”), and together with such a notification they shall submit a written consent of such an adviser. Legal entities are obliged to notify any changes in the person of the responsible adviser, including his or her termination of activities in the legal entity without replacement.

4.   The rights and obligations of Tax Advisers pursuant to the Act shall be applied mutatis mutandis to legal entities. Legal entities are especially obliged to provide tax advisory services on the basis of an agreement concluded with the client, they shall be liable to the clients for any damage incurred by them in connection with provision of tax advisory services, if it has been caused by the legal entity. The legal entities shall be released from the liability if they can prove that they could not prevent the damage from occurring, not even in the case of exerting all efforts which can be rightly required from them. The liability of the employed Tax Adviser shall be governed by the Labour Code. The rights and obligations of Tax Advisers according to the Statutes, especially stipulations of Art. 4(2)(a), (b), (f), (h), (i), (l) of the Statutes shall apply mutatis mutandis to legal entities as well, and the legal entities are also obliged to maintain the register about provision of their tax advisory services and keep it for a period of five years, unless a law regulation specifies otherwise.

5.   Any serious or repeated breach of obligations pursuant to the Act or according to these Statutes by a legal entity shall be considered as a disciplinary offence of legal entities. If the blame according to the previous sentence is not evidenced, it is the responsible adviser who is responsible for such an offence.

The Chamber shall register, into the List of legal entities, the legal entity which:

a)   has registered tax advisory services as an object of business in the Commercial Register,

b)   provides tax advisory services with the help of an authorised person,

c)   complies with the condition according to par. 3,

d)   is insured according to Par. 2.

6.   The Chamber shall delete a legal entity from the List of legal entities, if such an entity does not fulfil the conditions according to par. 5 or if it applies for deletion from the List through an application provided with the certified signature. The Chamber may delete a legal entity from the List of legal entities for the reason of an especially serious or recurrent breach of an obligation pursuant to the Act or according to these Statutes during provision by such an entity of tax advisory services. The entity which has submitted an application for deletion from the List of legal entities to the Chamber shall be deleted from the List of legal entities on the lapsing of the calendar month following after the month in which the application for deletion from the List of legal entities has been delivered to the Chamber.

7.   In the case that a legal entity ceases to fulfil the condition according to par. 5(b) or (c), it shall have a 30-day period to restart fulfilling this condition again. If it ensures fulfilling this condition within this deadline period, it shall not be deleted from the List of legal entities. The Presidency can decide about any extension of this deadline period on the basis of a properly justified application.

Art. 12

List

1.   The Chamber shall record in the list of legal entities

a)   Commercial firm

b)   Administrative Identification Number,

c)   Registered office, possibly addresses of branch offices,

d)   Date of registration in the List,

e)   Responsible adviser,

f)    Authorised persons

g)   Liability insurance details,

h)   Adherence of the legal entity to the Code of Conduct of the Chamber,

i)    Date of deletion from the List of legal entities.

2.   The Chamber shall record any changes in the data according to par. 1 as well.

3.  The Chamber shall publish the List of legal entities, in which it shall state the data according to par. 1 (a), (b), (c), (d), (e), (h), (i).

4.   In consideration for registration, the Legal entity shall pay to the Chamber a contribution. It shall furthermore pay to the Chamber, by 31 January, an annual contribution for each authorised person notified to the Chamber according to Section 11(1).

Art. 13

Certificate of registration

1.   The Chamber shall issue to legal entities the Certificate of registration in the List of legal entities.

2.   The Certificate of registration in the List of legal entities shall include:

a)   Commercial firm

b)   Administrative Identification Number,

c)   Registered office,

d)   Date of registration into the List of legal entities,

e)   Stamp and signature of the President and Vice President of the Chamber.

3.   Legal entities are obliged to place the certificate in the manner according to Section 6(9)(b) of the Act.

4.   In consideration for the issuing of the certificate, the legal entity shall pay the contribution to the Chamber, no contribution being payable for the first issuing of the certificate.

5.   Legal entities are obliged to return the certificate within 30 days from their deletion from the List of legal entities.

Part V

Bodies of the Chamber

General Meeting

Art. 14

Convening a General Meeting

1.   A General Meeting shall always be convened by the Presidency in the second half of a calendar year.

2.   The Presidency shall be obliged to convene an extraordinary General Meeting at any time should at least one third of the members of the Chamber so request in writing within a period of thirty consecutive days, or should the Supervising Committee so require in writing. The extraordinary General Meeting shall be held at the latest two months following fulfilment of the pre-conditions of its convening.

3.   The announcement about the organisation of the General Meeting shall be published by the Presidency not later than 30 days before the date of its organisation on the official notice board of the Chamber and its electronic version. The announcement shall contain the reason for convening the General Meeting and the agenda thereof, the date, time and place of the venue. Written materials to be discussed at the General Meeting shall be published by the Presidency in the same term and in the same manner so that they can be available to the Tax Advisers through a public data network.

4.   A member of the Chamber may authorise in writing another member of the Chamber (hereinafter referred to as "the Representative") to represent him or her at a General Meeting and to cast votes on his or her behalf with respect to the matters discussed. The member so represented shall be deemed present at the General Meeting.

5.   The member represented shall record, in a signed and dated authorisation certificate, the General Meeting concerned and the identity of the member authorised to represent him or her. The data in the authorisation certificate must eliminate an exchange of the member represented or the Representative. Should the authorisation certificate fail to comply with such requirement, it shall be invalid.

6.   The Representative shall not be entitled to authorise another representative to act on his or her behalf.

7.   The member submitting the authorisation certificate shall be held liable for the accuracy of the data in the authorisation certificate and the authenticity of signatures.

8.   The Presidency shall be entitled to invite guests to a General Meeting. The guests shall be entitled to give a presentation at the General Meeting.

Art. 15

Competence of the General Meeting

1.   The General Meeting

a)  shall elect, from amongst the members of the Chamber, the members of the Presidency, members of the Supervising Committee and Disciplinary Committee and their substitutes, for a period of three years. A substitute shall become a member of the body of the Chamber in place of a member whose membership of the body has been revoked or who has resigned from membership of the given body or whose membership of the body has ceased;

b)  shall revoke membership of the aforesaid bodies even prior to the termination of the member’s term of office;

c)  shall approve the Statutes, Election Rules and Disciplinary Rules and their possible amendments;

d)  shall discuss the Examination Rules;

e)  shall approve the establishment of regional sections;

f)   shall approve the amount of the lump-sum reimbursement of costs relating to the execution of office in the bodies of the Chamber;

g) shall approve the amount of the contributions from the members of the Chamber;

h) shall discuss and approve reports on the activities of the bodies of the Chamber;

i) shall discuss and approve the report on management of the financial matters of the Chamber and shall approve the budget thereof;

j) shall make resolutions on other matters reserved for decision-making at a General Meeting;

k) shall be entitled to modify or nullify decisions taken by the Presidency, with the exception of decisions taken by the Presidency in accordance with Section 14, paragraph 2 of the Act…

2.   The members and substitutes of the bodies of the Chamber whose term of office has expired shall hold their respective positions until their successors have been elected.

Art. 16

Manner of Acting of a General Meeting

1.   Until the election of the Steering Committee, a General Meeting shall be presided over by the authorised member of the Presidency

2.   After the opening of a General Meeting, the authorised member of the Presidency shall declare whether or not those present at the General Meeting constitute a quorum.

3.   The General Meeting shall elect the Steering Committee and Mandate Committee and shall approve the agenda of business. In the case of an election taking place, the General Meeting shall also elect the Election Committee.

4.   The Steering Committee shall consist of three members; it shall preside over and determine the course of a General Meeting.

5.   The Mandate Committee shall consist of three members; it shall verify the presence of the members and evaluate the authorisation certificates submitted.

6.   Should those present at a General Meeting fail to constitute a quorum, the members present shall decide on the date and place of its re-convening. Should those present at an extraordinary General Meeting fail to constitute a quorum, it shall not be re-convened and the pre-conditions prescribed must be met anew for a further extraordinary General Meeting to be convened.

7.   Each member of the Chamber shall be entitled to request the right to speak at a General Meeting. The member shall request the right to speak from the Steering Committee until termination of the discussion. The right to speak shall be granted in the same sequence as that in which the members applied. Any members not present at the time when they are granted the right to speak shall forfeit their opportunity to speak.

8.   Should an amendment be proposed with respect to a document or a resolution submitted, the Steering Committee may request a written statement of such an amendment.

9.   The Steering Committee shall maintain order during a General Meeting; it shall be entitled, following a reprimand, to withdraw the right to speak from a speaker who digresses from the matter being discussed, exceeds the period of time allocated and/or violates the procedure or disregards the solemnity of the General Meeting.

10. Should the member affected by any of the aforesaid measures submit an Objection to the Steering Committee, the General Meeting shall decide thereon by casting votes.

Art. 17

Manner of Casting Votes at a General Meeting

1.   Voting shall be undertaken by means of a show of hands or use of voting cards. The manner of casting votes shall be proposed by the Steering Committee.

2.   When casting votes on individual items on the agenda, the votes shall be cast first on procedural matters and amendments to proposals and counterproposals.

3.   The Steering Committee shall announce the results of the vote by declaring the number of votes cast for the proposal, against the proposal and the number of the members who abstained from voting.

Art. 18

Resolutions of the General Meeting

The resolutions of the General Meeting and amendments to the Statutes shall be effective on the first day of the month following after their approval by the General Meeting, unless the resolution of the General Meeting stipulates otherwise.

Art. 19

The Presidency

1.   The Presidency shall have nine members and two substitutes. The manner of electing members and substitutes for the Presidency shall be governed by the Election Rules

2.   The Presidency shall elect from amongst its members, by means of secret ballot, the President of the Chamber who shall head the Presidency, and the Vice President; the positions of President and Vice President may also be revoked by the Presidency.

3.   The Presidency shall direct the activities of the Chamber and shall decide on all matters, unless the Act or the Statutes require that they be decided on by other bodies of the Chamber and unless the decision-making on such matters has been reserved for the General Meeting.

4.   The Presidency shall in particular:

a) convene General Meetings and propose the agenda thereof;

b) be responsible for the maintenance of the List of Tax Advisers and for the issuing of Certificates;

c) propose to a General Meeting the basic documents of the Chamber, in particular the Statutes and modifications thereof;

d) appoint the members of the Examination Boards in part according to the Act for a period of three years and establish the individual Examination Boards;

e) organise and secure the qualification examinations;

f)  approve, upon agreement with the Ministry of Finance, the Examination Rules;

g) administer the property of the Chamber and take all steps necessary to safeguard the activities of the Chamber, elaborate and submit estimates and a report on financial management to a General Meeting;

h) direct the activities of the Chamber in the period of time between General Meetings;

i)  decide on the organisation of the office and supervise its activities;

j)  give opinions on complaints submitted to the office of the Chamber;

k) submit to the appropriate bodies the opinions of the Chamber with respect to legal regulations or their proposals in the field of taxation and related regulations;

l)  cancel, suspend or amend decisions made by the President or Vice President of the Chamber between the meetings of the Presidency.

m)have a possibility to suggest to a represented taxpayer, with whom the tax administrator is conducting tax proceedings, in which the taxpayer was represented until that time by a Tax Adviser who has died, that this representation be taken over by another Tax Adviser recommended by the Presidency with regard to his or her specialisation,

n) appoint a Tax Adviser as a representative of the Chamber for proceedings concerning compensation of damage after a deceased Tax Adviser towards the insurance company.

Art. 20

Manner of Acting of the Presidency

1.   Meetings of the Presidency shall be held as necessary, at least once every two months.

2.   Unless the date of the next meeting of the Presidency has been determined at the previous meeting, it shall be convened by the President of the Chamber in writing. The President shall do so without delay at any time when it is required by at least one third of the members of the Presidency or the Chairman of the Supervising Committee.

3.   The meetings shall generally be held in the office of the Chamber. A meeting shall be held at another venue only on the basis of a decision by the Presidency.

4.   The members of the Presidency shall be obliged to attend meetings, unless serious reasons prevent them from doing so.

5.   The Chairpersons of the Supervising Committee and of the Disciplinary Committee shall be entitled to attend meetings of the Presidency with the right to express an opinion.

6.   Meetings of the Presidency shall be presided over by the President. In the case that equal votes are cast for and against a motion, the President shall have the deciding vote.

7.   Meetings of the Presidency shall be recorded in minutes which shall be delivered by the office of the Chamber to all members of the Presidency and to the Chairpersons of the Supervising Committee and of the Disciplinary Committee. On request, the minutes shall be open to viewing by any member of the Chamber. Should any of the members of the Presidency cast a vote contrary to the majority, the minutes shall note such opinion if so requested by the given member.

Art. 21

President

1.   The President shall represent the Chamber as its ambassador and shall act on its behalf. He or she shall make decisions independently on common matters of the Chamber, unless decision-making has been reserved for the Presidency or a General Meeting or another body of the Chamber.

2.   In the period between meetings of the Presidency, the President shall be entitled to take any urgent decision to which the Presidency is otherwise entitled.

3.   The Vice President shall be entitled to act to the same extent as the President, should he or she be so authorised by the Presidency or the President, in the absence of the President in a full extent.

4.   The President (Vice President) shall be obliged, on the commencement of a meeting of the Presidency, to address the meeting with an oral report on his or her activities in the period of time since the previous meeting.

Art. 22

Supervising Committee

1.   The Supervising Committee shall be the supreme supervising body of the Chamber which shall oversee the fulfilment of resolutions of General Meetings, monitor the activities of the Presidency and the office of the Chamber (hereinafter referred to as "the Office").

2.   The Supervising Committee shall oversee the proper execution of the activities of Tax Advisers and of tax advisory services as implied by the Act and by the internal regulations of the Chamber.

3.   The Supervising Committee shall inspect the management of the financial matters of the Chamber.

4.   The Supervising Committee shall be accountable for its activities at General Meetings.

5.   The Supervising Committee shall consist of five members of the Chamber and two substitutes. Members of the Presidency, Disciplinary Committee and Examination Board may not become members of the Supervising Committee.

6.   The Supervising Committee shall elect from its members its Chairman who shall direct its activities and act on its behalf.

7.   The Chairman of the Supervising Committee shall sign inspection reports and other papers of the Committee.

Art. 23

Competence of the Supervising Committee

1.   The Supervising Committee shall be entitled to view all documents of the Chamber and to request from the members of the Presidency and employees of the Office any necessary information.

2.   The Supervising Committee shall be entitled to propose to General Meetings and the Presidency measures it deems appropriate.

3.   The Supervising Committee shall meet at least four times every year. The Supervising Committee shall act during its meeting or through its electronic conference.

4.   The provisions of the Statutes with respect to the Presidency of the Chamber shall be applied also mutatis mutandis to the manner of convening the Supervising Committee and the rules governing its procedure.

Art. 24

Disciplinary Committee

1.   The Disciplinary Committee shall carry out disciplinary proceedings and decide on disciplinary measures in accordance with the Disciplinary Rules.

2.   The Disciplinary Committee shall consist of thirteen members and four substitutes.

3.   Members of the Presidency and Supervising Committee may not become members of the Disciplinary Committee.

4.   The Disciplinary Committee shall elect its Chairman from its members.

5.   The disciplinary proceedings shall be governed by the Disciplinary Rules.

Art. 25

Examination Board

1.   The individual Examination Boards shall consist of four members.

2.   The activities of the Examination Boards shall be regulated by the Examination Rules.

Part VI.

OFFICE

Art. 26

1.   The Office shall be established in the place of residence of the Chamber. The organisation of the Office shall be determined by the Presidency which shall be entitled to establish a branch of the Office even outside the place of residence of the Chamber.

2.   The Office shall guarantee the activities of the Chamber with respect to administrative and financial management.

3.   The Office shall be headed by the Secretary of the Chamber who shall be approved by the Presidency.

4.   The Secretary of the Chamber shall be entitled to act on behalf of the Chamber within the scope of the authorisation granted by the Presidency or a resolution of a General Meeting.

5.   The Secretary of the Chamber shall be obliged in particular to:

a) attend the deliberations of the Presidency, unless the Secretary of the Chamber is excluded therefrom, and to ensure that the minutes are recorded;

b) attend deliberations of another body of the Chamber upon a request from such body;

c) attend General Meetings;

d) regulate the organisation of General Meetings and meetings of the Presidency.

6.   The Office shall in particular:

a) maintain the List of Tax Advisers, the List of the Guest Tax Advisers and the List of legal entities, and shall publish the list containing the names of Tax Advisers and Guest Tax Advisers (according to Article 4(2) and Article 4a(2)) and the List of legal entities (according to Article 12(3));

b) ensure the issuing of Certificates and Identification Documents;

c) direct the organisation of examinations of Tax Advisers;

d) maintain records of complaints and submit them to the Presidency for an opinion; deal with complaints itself within the scope of the authorisation granted by the Presidency; hand over a repeated complaint to the Supervising Committee without delay;

e) direct the financial management of the Chamber in accordance with the budget approved and the instructions given by the Presidency;

f)  collect contributions and other prescribed payments;

g) ensure the organisation of contacts between the Chamber and other domestic and foreign institutions.

Part VII

COMMON AND TRANSITIONAL STIPULATIONS 

Art. 27

Common stipulations

1.   The Chamber shall publish, in a manner facilitating the remote access, the resolutions of the General Meeting and other documents for which the bodies of the Chamber deem it necessary. For the documents which determine the rights or obligations of Tax Advisers and Guest Tax Advisers it shall do so always.

2.   A member may resign from membership in the bodies of the Chamber by means of a written notification given to the President of the Chamber. Membership shall cease on the date determined by the President, however, at the latest on the fifteenth day following delivery of the written notification.

Art. 28

Transitional and final stipulations

1.   Legal entities registered in the List before the effective date of the present Statutes shall be considered as legal entities properly registered according to these Statutes, if they demonstrate, by 31 December 2008, to the Chamber the fulfilment of the conditions according to Art. 11(5) of these Statutes and if they pay the contribution for registration according to Art. 12(4).

2.   The Certificates and Licences of the Tax Adviser issued before the effective date of the amendment to the Statutes adopted by the General Meeting on 7 November 2008 shall remain to be valid. Nevertheless, Tax Advisers have the right to apply for their exchange.

3.   The obligation to pay the contribution for the authorised persons according to Art. 12(4) shall arise for the first time as of 31 December 2009 with the due date by 31. January 2010.

4.   The Statutes of the Chamber of Tax Advisers of the Czech Republic issued on the basis of the Act č. 523/1992 Coll., on Tax Consultancy and on the Chamber of Tax Advisers of the Czech Republic, including the amendments approved by the General Meeting of the Chamber of Tax Advisers of the Czech Republic until 9 November 2007, shall be repealed.

5.   The present Statutes shall become effective on the date of their approval by a General Meeting of the Chamber of Tax Advisers of the Czech Republic.

The Statutes of the Chamber of Tax Advisers of the Czech Republic approved by the General Meeting of the Chamber of Tax Advisers of the Czech Republic on 7 November 2008, effective from 7 November 2008, as amended by the General Meeting of the Chamber of Tax Advisers of the Czech Republic on 26 November 2010.