PRESENTATION OF THE SLOVENIAN CHAMBER OF TAX ADVISERS

1. PRESENTATION OFTHE SLOVENIAN CHAMBER OF TAX ADVISERS Presentation made by mag. Suzana Tokić, responsible for international cooperation in the Slovenian Chamber of Tax Advisers Teplice, 13 October 2011

2. SLOVENIAN CHAMBER OFTAX ADVISERS • Association of Tax advisers – from the year 1993 • From the year 2008 – organised as Chamber • From the year 1999 - full member of CFE (Confédération Fiscale Européenne, which was founded in 1959 and today embraces 33 national organisations from 24 european states, representing more than 180,000 tax advisers.)

3. ORGANISATION OF CHAMBER • PRESIDENT OF CHAMBER: Mrs. Simona Štravs • SECRETARY GENERAL: Mr. Darko Končan • ASSEMBLY OF CHAMBER (the highest authority of the Chamber) • ADMINISTRATIVE BOARD (9 members) • SUPERVISORY (BODY) COMMITTEE (5 members) • ETHICS COMMISSION • PROFESSIONAL SECTIONS AND OTHER WORKING BODIES

4. Legislation and regulations • STATUTE OF THE CHAMBER (ZDSS) • CODE OF THE CHAMBER (ZDSS) • GUIDELINES ON TARIFF OF TAX ADVISERY SERVICES Regulations: • Rules on professional commission (expert committee) • Rules on professional examination for Tax advisors • Rules on on the acquisition and maintenance of license for Tax advisors

5. Educations, examination and licence • defines standards of professional competence and knowledge, which are required for Tax advisers • standards governing criteria and measures for career advancement (promotion) and obtaining the license for Tax adviser, in particular in relation to education, professional qualification and experience, i.e. professional requirements and restrictions • regulated by Chamber`s internal acts (conditions, requirements, levels of education, etc.): Rules on professional commission, Rules on examination for Tax advisors and Rules on licence

6. Rules on professional commission • Defines appointment of members, competence and methods of work of the commission • 7 members: • 4 licenced members of Slovenian Chamber of Tax advisers • 2 University teachers (tax experts) - appointed by the Tax educational institution (Tax and Financing Institut from Maribor) • 1 member from the slovenian Ministry of finance or 1 member from the University

7. Rules on examination for Tax advisors • body designated to hold examinations is Chamber of tax advisors in collaboration with the Education Institute from Maribor • Examination candidates shall meet the following requirements: • citizens of the Republic of Slovenia • at least university-level education (diploma in economics, law or similar education) • at least 3 years of working experience in the area of taxation • active knowledge of slovenian language • not been convicted of committing a criminal offence

8. Rules on on the acquisition and maintenance of license for Tax advisors • Procedure for granting license • The contents of Tax advisors register • Obligation of Tax advisors • Professional trainings (regularly update their knowledge) and renewal of the licence • Withdrawal of the licence • Protection of personal data

9. Obligations of Tax advisors • All tax advisors, who have the licence for tax advising, before starting with the activity as tax adviser, should sign a declaration in which they certify as follows: • That he/she will act in accordance with the relevant Code of professional ethics of Tax Advisors, • That he/she will comply with the provisions of Tariff Guidelines, • That he/she will regulate his/her professional indemnity insurance (representing at least EUR 100.000 € applying to each claim and in aggregate per year for all claims), • That he/she will renewal his/her licence in accordance with the Rules concerned

10. Thank you for your attention!