Tax clerks work as staff members mainly with tax consultants, chartered accountants, licensed public accountants, and in tax consultancy firms and firms of chartered accountants or licensed accountants.
One important field of activity covers book-keeping, wage and salary accounting, and the preparation and drawing up of annual accounts. A further field of activity is the drawing up of tax returns for private individuals and companies, in particular for the purposes of turnover tax, income tax, corporation tax, wealth tax, and trade tax assessment. Tax clerks cooperate with the fiscal administration and other public authorities. They maintain oral and written contact with clients. Tax clerks also carry out the associated office and administrative duties.
Occupational skills
In the field of accounting, tax clerks
- select accounting systems and draw up charts of accounts;
- open accounts, assign business transactions to accounts, enter such transactions in the accounts, and balance the accounts;
- check account assignments undertaken by clients;
- draw up and manage wage and salary accounts and produce the necessary vouchers and notifications;
- prepare and draw up annual accounts and evaluate such accounts;
- verify and explain accounts documentation generated by computerized systems.
In the field of taxation, tax clerks
- determine which transactions are of relevance to taxation;
- prepare tax registration documentation;
- draw up tax returns (turnover tax, income tax, trade tax and wealth tax returns);
- verify and explain notices of tax assessment;
- file objections with the tax office.
In the field of office work and administration, tax clerks
- process incoming and outgoing mail;
- set up and manage files and ledgers;
- manage the reference library;
- keep diaries of appointments and deadlines;
- draw up written communications;
- prepare documentation for appointments with clients or the fiscal administration.
Particular requirements:
Tax clerks carry out their duties in a self-reliant and responsible manner within the framework of the statutory code of professional conduct.
Important requirements include an understanding of economic interactions, the ability to cooperate and communicate with others both at and outside the workplace, competence in handling legal texts and reference material, and an ability to use modern information and communication technologies.
