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Latvian Tax Consultant Association

The Latvian Tax Consultant Association is an association established on 26 January 2001 for the purpose of monitoring the work of professional tax consultants and developing a code of professional ethics for tax consultants, as well as other documents regulating the professional activity of the Association members.

The founders of the Association include tax consultants, lawyers, sworn advocates and auditors. Since its foundation the Association enrolled new members, and now it consists of more than 100 members mainly representing the largest auditing companies in Latvia (PricewaterhouseCoopers; KPMG; Rödl & Partner; Deloitte & Touche; Ernst & Young Baltics; Kodoliņš, Ostaškovs un Partneri; SIA Komercpadoms, etc.) whose package of services includes rendering tax consultations.

In accordance with the Articles of Incorporation of the Association, any natural person may become a member of the Association:
  1. if he/she has at least a three-year experience as acknowledged by the Association Board:
    • in the sphere of professional tax consultations;
    • or in pedagogical or scientific activities in the tax sphere;
    • or equated by the Board's decision experience in the sphere of accounting, audit or legal services.
  2. if he/she has obtained a diploma of higher education in the Republic of Latvia or abroad certifying mastery of an accredited economic studies program or law program, or has received a bachelor’s, master’s or doctor’s degree in these fields of specialization;
  3. the decision on the acceptance to the members of the Association of which has been taken by the Board.
Candidate member submits to the Board a motivation letter as well as description of education and professional activity.

Future goals are:
1. To have tax professionals consider their membership in the Association as an important part of their career;
2. To have employers of tax professionals consider the Association as the most important certifier of professional qualifications;
3. To have legislators and the Tax Administration consider the Association as the most important consultative organization;
4. To have tax payers give preference to members of the Association, when choosing a tax consultant.

    Latvijas Nodokļu konsultantu asociācija Tallinas iela 35b-9a, Rīga LV-1012, t.(+371)20270533, lnka@lnka.lv, Konts: A/S Swedbank, LV98HABA0551000950890   
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