Tax Assistant Training Regulations

Original Language Title: Steuerassistenz-Ausbildungsordnung

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144. Regulation of the Federal Minister for Economic Affairs, Family and Youth, with which the training regulations for the teaching profession tax assistance are issued and the regulation on the final examination of the teaching profession is changed in the commercial-administrative teaching profession (Tax Assistance Training Order)

On the basis of § § 8 and 24 of the Vocational Training Act (BAG), BGBl. No. 142/1969, as last amended by the Federal Law BGBl. I No 40/2010, shall be arranged:

Article 1

Training regulations for the teaching profession tax assistance

Teaching profession tax assistance

§ 1. (1) The teaching profession tax assistant is set up with a teaching period of three years.

(2) The terms chosen in this Regulation shall include the male and female form. In the teaching contracts, teaching certificates, certificate of teaching qualifications and teaching letters, the teaching profession is to be described in the form corresponding to the sex of the apprentiate (tax assistant or tax assistant).

Professional profile

§ 2. Through vocational training in the course of teaching and in the vocational school, the trained apprentice is to be able to carry out the following activities in a professional, independent and self-responsible way:

1.

Identification and professional classification of tax, social and other tax-related matters.

2.

Assess the facts of the income tax, record in the corresponding forms of income tax and check for correctness.

3.

Assess the facts of the sales tax, record in the sales tax advance notice and statement, and check for correctness. Apply knowledge of occupancy and evidence (e.g. accounting characteristics; export credits) to practical case-related cases.

4.

Assess the facts of the corporation tax and monitor and check for correctness in the corresponding forms of corporate tax.

5.

Assess, record and control the facts of the wage and salary calculation according to labour, social and tax law criteria. Wage accounts, fill in corresponding forms (in particular the proof of contribution basis) and carry out reporting obligations to the authorities.

6.

IT-procedures (e.g. financial online, ELDA) and information sources (e.g. legal and literature databases) for tax, labour and social law issues, and can apply to practical cases. Know how to apply tax procedures and their deadlines and apply them to practical cases.

7.

Recognising, assessing and collecting facts in the accounting system. Figure of business cases in the books (double accounting, revenue-expenditure account).

8.

Carry out administrative tasks with the help of the operational information and communication systems.

9.

Create, maintain, and evaluate statistics, files and files.

10.

Participation in the evaluation and evaluation of business cases from different economic sectors.

Professional image

§ 3. (1) The following vocational training shall be established for the training. The skills and knowledge referred to shall be conveyed, at the latest in the teaching year referred to in each case, in such a way as to enable the apprentice to pursue qualified activities in the sense of the professional profile, which shall, in particular: Independent planning, carrying out, controlling and optimising.

Pos.

1. Year of Teacher

2. Year of Teacher

3. Year of Teacher

1.

The teaching establishment

1.1

Economic position of the teaching staff

1.1.1

Basic knowledge of the organisation, communication, tasks and range of services arising from the position of the holding in the respective economic sector

Knowledge of the organisation, communication, tasks and services provided by the company's position in the respective economic sector

1.1.2

Basic knowledge of the industry position and its relations with the rest of the economy

-

-

1.1.3

-

Knowledge of the market position, the company-specific contacts with the respective clients, contractors, customers, parties, patients or clients and their behaviour

1.1.4

-

Knowledge of the location factors and customer behavior that are relevant to the operation

1.1.5

-

Knowledge of the legal form and basic knowledge of the specific legislation, as well as the consequent tasks of the teaching establishment

1.2

Facilities, occupational safety, accident prevention and environmental protection

1.2.1

Knowledge and function-oriented application of operational facilities and technical equipment and tools

1.2.2

Knowledge of the risks of accidents, first aid measures, safety rules and other relevant provisions for the protection of life and health

1.2.3

Basic knowledge of regulatory bodies, social insurance and advocacy groups, as well as the statutory provisions on labour law

1.2.4

Knowledge of the ergonomic design of the workplace

1.2.5

Knowledge of the avoidance, environmentally sound separation and disposal of waste and residues arising during operation

1.2.6

Knowledge and application of operational rules on hygiene and fire prevention

-

-

1.3

Training in the dual system

1.3.1

Knowledge of the obligations arising from the apprenticeship contract (§ § 9 and 10 BAG)

1.3.2

Knowledge of the content and aim of the training, as well as essential training opportunities in this area

2.

Administration, organization, communication and IT

2.1

Administration

2.1.1

Knowledge of the organizational structure, tasks, responsibilities and relationships of the individual operating areas and the relationships with non-operational companies

2.1.2

Knowledge of operational workflows

2.1.3

Creation, keeping and archiving of files, statistics, files and files

2.1.4

-

Evaluation of operational statistics and reports and decision-oriented evaluation of the results

2.2

Organisation and quality

2.2.1

Functional and functional use and maintenance of the operational, office-technical organization, work and communication equipment

2.2.2

-

-

Knowledge of the risks arising from the working environment, their insurance options and their behaviour in the event of damage

2.2.3

-

Knowledge of the usual treatment and behaviour in case of complaints or complaints

Assist in the treatment of complaints or complaints

2.2.4

-

Basic knowledge of the services offered by train, post, other modes of transport and communication facilities

2.2.5

Administration and organization of appointments and/or business trips as well as pre-and post-processing of negotiations and meetings

2.2.6

Basic knowledge of quality systems

Knowledge of the usual quality management

2.2.7

Knowledge of work organisation and work design

-

2.3

Communication

2.3.1

Writing according to specific requirements and general information, writing of standard letters

2.3.2

Working with forms and pre-forms

2.3.3

Language and professional expression (German and foreign language)

2.3.4

Conduct of targeted discussions (German and foreign languages)

2.3.5

Customer-, patient-and employee-oriented communication

2.3.6

Knowledge of professional conduct towards clients, contractors, customers, parties, clients or suppliers

2.3.7

Relevant correspondence work, work with inbox and post-exit, filing, evidence and registry

2.3.8

-

Knowledge of the relevant foreign-language

Technical expressions

2.3.9

-

Basic knowledge of the usual means and possibilities of marketing, advertising and public relations

Knowledge of the usual means and possibilities of marketing, advertising and public relations in the industry and business

2.3.10

-

Participate in the supervision and advice of clients, clients, patients or parties

2.4

EDV

2.4.1

Basic knowledge of the structure of the company EDP (application and task of the EDP in the operating organisation such as word processing, calculation, ordering, accounting and warehousing)

Knowledge of the structure of the EDP (Application and Task of the EDP in the operational organisation such as word processing, calculation, ordering, accounting and warehousing)

-

2.4.2

-

Knowledge and application of the operational facilities of the EDP (hardware, software and operating systems)

2.4.3

-

Perform workstation-specific EDP applications (such as word processing, calculation, internet, e-mail, accounting, appointment monitoring and filing)

2.4.4

Basic knowledge of the state and the development of new job-specific applications of the EDP

2.4.5

Basic knowledge of data protection

2.4.6

Creating and waiting of text modules and address files

3.

Procurement and supply (work equipment, materials, goods, services)

3.1

Procurement

3.1.1

Basic knowledge of the industry and business-specific procurement opportunities and the identification of needs

Knowledge of the industry and company-specific procurement opportunities and the organisational implementation of procurement

-

3.1.2

-

-

Assisting in the identification of needs

3.1.3

-

Preparation of and participation in orders

Order Orders

3.1.4

-

Obtaining, editing and checking offers, checking order confirmations

3.1.5

-

Monitoring delivery dates

Measures in the event of delay in delivery

3.2

Anbot

3.2.1

Knowledge of operational services (goods, products, services)

3.2.2

Knowledge of the industry-specific product labelling, standards and product declaration and/or framework conditions for operational performance

3.2.3

-

Participate in the creation of anbots and/or information on the company's services

4.

Operational accounting

4.1

Cost calculation and calculation

4.1.1

-

Basic knowledge of the operational costs,

Influence and its impact on profitability and/or efficiency

4.1.2

-

Basic knowledge of cost accounting, calculation and/or budgeting

-

4.1.3

-

Participate in calculation work and/or budgeting

4.2

Taxes, levies and payroll accounting

4.2.1

-

Basic knowledge of operating taxes and charges

4.2.2

-

Basic knowledge of the information on payroll and payroll accounting

4.3

Accounting

4.3.1

Basic knowledge of the tasks and function of the operating accounting system

Knowledge of the tasks and function of the operating accounting system

4.3.2

-

Basic knowledge of computer-aided processes in company accounting

Knowledge of computer-aided processes in company accounting

4.3.3

-

Basic knowledge of the importance and task of inventories and inventory

4.3.4

-

Participation in the inventory or inventory

4.3.5

Carrying out operational billing, collecting, checking and controlling data

4.3.6

Preparing documents for offsetting

-

4.4

Payment transactions

4.4.1

Basic knowledge of payment transactions with suppliers, customers, authorities, postal services, money and credit institutions

Knowledge of operations-specific payment transactions with suppliers, customers, authorities, postal services, money and credit institutions

4.4.2

Basic knowledge of Kassaführung and Kassabuch

Knowledge of the cassae

4.4.3

-

-

Participation in payment transactions

4.4.4

-

-

Knowledge of the usual procedure in the event of late payment, madness

4.5

Accounting

4.5.1

Basic knowledge of the company's accounting and the operational

Accounting documents

-

-

4.5.2

Basic knowledge of bookings and quotations; performing simple, relevant work

Company booking work and creation of evaluations and statistics

4.5.3

-

Knowledge of the single account framework

5.

Taxation

5.1

Knowledge of the system of taxes and other charges in Austria, the structure and function of the financial administration and the economic distribution systems

-

5.2

Recognition of tax, social and other tax-related facts relevant to tax

-

5.3

Knowledge of the employment and professional law in the financial administration/business hands

-

5.4

Knowledge of income/corporate and turnover tax law: self-assessment of fundamental facts and their classification in the tax system; editing of general applications/declarations in the above tax areas (e.g. Income tax returns, VAT advance notice, proof of contribution basis)

5.5

Knowledge of the Federal Tax Code and applying this knowledge to practical questions (e.g. cases, vocations, time limits, rights of the parties)

-

5.6

-

Basic knowledge of the financial criminal law/procedure

-

5.7

-

Basic knowledge of fees and traffic taxes

5.8

-

Basic knowledge of the standard consumption levy: self-processing of general applications/declarations

5.9

Working with FinanzOnline and ELDA

5.10

Work with the official forms of the financial administration (e.g. income tax return, turnover tax report, proof of contribution basis)

5.11

-

Work with databases (law and literature databases) and specialist literature, in particular research activities on tax law issues under guidance

5.12

Basic knowledge of corporate and company law

-

-

5.13

-

Basic knowledge of labour law and social law, in particular with regard to issues relevant to tax issues

-

5.14

-

Basic knowledge of family assistance law

-

5.15

Work on general tasks in bookkeeping/payroll accounting, in particular the keeping of payroll accounts, monthly salary calculation (e.g. salary, special payments, overtime, travel accounting, pay-for-money payment, exit) as well as reporting obligations (SV, AMS, apprenticeship positions, tax office)

5.16

Knowledge of double accounting (occupancy, journal, ledger, guide of non-books): carrying out ongoing bookings, taking up and closing bookings; basic knowledge of the raw balance, tax-less-account

5.17

Knowledge of revenue-expenditure-invoice: training of current business cases, keeping of the installation list; basic knowledge of the lump-sum payments

-

(2) In the course of training in the professional knowledge and skills (with special attention to the requirements and requirements of the company (in order to ensure that the apprentite's personality is formed in order to provide him with the necessary skills for a specialist), he/she must be able to Key qualifications in terms of social competence (such as openness, teamwork, conflict ability), self-competence (such as self-assessment, self-confidence, self-reliance, resilience), methodological competence (such as presentation skills, rhetoric in German language, comprehensibility in the broad guidelines of the The English language) and competence for self-directed learning (such as willingness, knowledge of methods, ability to select suitable media and materials) to be conveyed.

entry into force

§ 4. This Regulation shall enter into force on 1 June 2011.

Article 2

Amendment of the Ordinance on the Examination of Apprenticeship Examinations in the Commercial-Administrative Teaching occupations

The Ordinance on the Examination of Apprenticeship Examinations in the Commercial-Administrative Teaching Professions, Federal Law Gazette (BGBl). II No 245/2004, as amended by the BGBL Regulation. II No 187/2007, shall be amended as follows:

1. In accordance with § 1 Z 24, the point shall be replaced by a paint and the following paragraph 25 shall be added:

" 25.

Tax assistance. "

2. In accordance with § 6 Z 24 the following paragraph 25 is inserted:

" 25. Control Assistance

(1) § 4 shall apply to the business case. The written part of the business case has to be extended to four of the following six areas:

a)

Income tax (e.g. types of income, total income, special expenses, other than-ordinary charges, predisposition, payroll tax) and KESt,

b)

Corporate income tax (e.g. tax base, tax rate, assessment),

c)

Sales tax (e.g. taxable and non-taxable transactions, tax exemptions, tax rates, pre-tax, income of the tax liability, UVA, intra-Community supply, reverse charge),

d)

Financial statements (zB asset accounting, invoicing of goods and materials, delimitation of the accounts, provisions),

e)

Double accounting and revenue-expenditure account, tax-more-less-invoice,

f)

Payroll and payroll (zB settlement of current pay, special payments, overtime, entrance fees, exit, non-wage costs, booking).

(2) § 5 shall apply to the expert discussion. "

3. According to Article 10 (3), the following paragraph 4 is inserted:

" (4) After the successful completion of the Treuhand-Assist-Examination or Interns examination in accordance with the collective agreement of the Chamber of Economic Scatters can be filed a teaching qualification examination in the teaching profession tax assistance. This extends to the objects business case and expert discussion. In order to carry out the restricted additional examination, the provisions of the final examination shall apply in accordance with. § § 4, 5 and 6 Z 25. "

4. According to Article 12 (1b), the following paragraph 1c is inserted:

" (1c) The examination regulations for the teaching profession tax assistance (§ 6 Z 25) are presented with 1. Jänner 2012 in force. "

Mitterlehner