Tax Advisor

Tax Advisor: the profession and the training

Russian tax legislation is extensive and changes regularly. Working out how taxes, deductions and tax relief are calculated is difficult not only for individuals but also for large companies. That is why professionals who can apply the Russian Tax Code correctly and support businesses are in demand.

A tax advisor helps clients calculate and pay taxes correctly, reduce their tax burden lawfully, avoid errors that lead to additional assessments and penalties and, when necessary, defend their interests before the tax authorities and in court. Most people who enter the profession are lawyers specializing in tax law, economists and experienced accountants.

A tax advisor acts as a qualified intermediary between the taxpayer and the tax authority. A constructive dialogue based on knowledge of the law and an understanding of the other side's position delivers results faster than conflict. A basic university degree is not enough for this profession: it requires additional training and continuous updating of knowledge.

What a tax advisor does

• advises companies and individuals on taxation;
• explains how tax and levy legislation is applied in practice;
• helps build lawful tax optimization;
• prevents errors in tax calculation and payment deadlines;
• helps set up and maintain tax accounting;
• conducts legal reviews of taxpayer documents;
• represents clients before the tax authorities and in court.

Tax advisory work sits at the intersection of law and economics, so lawyers and economists with relevant degrees have an advantage. Depending on the workplace, an advisor may also prepare guidance materials and recommendations for clients, take part in tax audits and tax planning projects, and write expert articles.

Where tax advisors work

• Consulting or law firm. Team work on projects for various clients, whom the firm brings in.
• In-house. The advisor knows the specifics of one business in depth and is responsible for its tax strategy.
• Private practice. A flexible schedule and fees instead of a salary. It is usually preceded by work at a firm, where the advisor builds a client base.

Program objective

To develop expert-level tax advisor competencies: managing the tax base and VAT risks, providing legal protection for businesses of various legal forms, and building a lawful tax optimization strategy amid tighter tax administration.

Curriculum

Block 1. The tax advisor profession

Topic 1. The role, status and responsibility of a tax advisor

• how a tax advisor differs from an accountant;
• areas of responsibility and professional risks;
• working with the business, not with reporting forms.

Topic 2. A professional growth strategy for a tax advisor

Topic 3. The Russian tax system: logic and core principles

• principles of taxation;
• structure of the Russian Tax Code;
• how to work with the text of the Tax Code rather than memorize it.

Block 2. Changes to Russian tax legislation in 2026

Topic 4. Overview of changes to the Russian Tax Code

• goals and main areas of the tax reform;
• key changes to the Tax Code;
• priorities of the tax authorities;
• assessing tax risks for taxpayers.

Topic 5. Tax regimes

• special tax regimes: key changes, restrictions and eligibility requirements;
• the general tax regime;
• switching between regimes, mandatory and voluntary, and typical taxpayer mistakes.

Topic 6. VAT

• changes to rates and the taxable base;
• VAT for companies and entrepreneurs under the simplified tax system;
• electronic invoices and electronic document management;
• traceability and product labeling.

Topic 7. Corporate profit tax and personal income tax

• expenses that reduce the profit tax base;
• withholding tax;
• personal income tax;
• tax agent liability.

Topic 8. Social insurance contributions and payroll

• changes to social insurance contributions;
• building the payroll fund;
• typical employer mistakes.

Topic 9. Regional and local taxes, other payments

Block 3. Tax administration, international taxation and control

Topic 10. Desk audits and data matching

• information sources of the tax authorities;
• data matching mechanisms;
• identifying discrepancies;
• desk audits and their consequences for the taxpayer.

Topic 11. The Multilateral Convention (MLI) and double tax treaties

• goals and objectives of the MLI;
• impact of the MLI on double tax treaties;
• the principal purpose test (PPT);
• beneficial ownership of income;
• tax risks of payments to foreign entities;
• practical application examples.

Topic 12. Taxation of transactions with foreign persons

• determining the source of income;
• profit tax withheld at source;
• VAT on services purchased from foreign persons;
• typical mistakes of accountants and entrepreneurs;
• tax agent liability;
• analysis of practical cases.

Topic 13. Case law on tax disputes

• recent case law from 2024–2026;
• disputes over VAT, profit tax and transactions with foreign persons;
• the position of the courts and the tax authorities;
• practical takeaways for accountants and businesses.

Block 4. Expertise and income

• building a tax advisor's personal brand;
• artificial intelligence as an advisor's working tool.

Course logistics

• Format: individual, corporate, distance learning.
• Duration: according to the schedule or by agreement.
• Group size: 4–15 people.
• Days and times: by arrangement.
• Fee: depends on the training format; please check with our managers.

Certificate

On completing the program, participants receive an HSE IPAA certificate of completion for the Tax Advisor program, signed by management and stamped. The certificate can be verified on our website by its registration number.

For details about the program and fees, see Contacts; for upcoming class dates, see the schedule.