A tax advisor can represent his client during tax supervision of client's business, examination of the origin of client's assets and tax-criminal proceedings.

The tax advisor participation in tax supervision can take place in three ways:

• The tax advisor runs an entire tax procedure without a client's participation, according to the client's mandate – the tax advisor produces statements snd explanations, provides documentation, and holds meetings with tax authorities
• The client is in charge of the tax procedure, produces statements and explanations, provides documentation, and holds meetings with tax authorities, including the tax advisor in the process if and when needed
• Combined process, whereby the share of participation of the tax advisor and the client in the tax procedure is mutually agreed upon

In each of the cases, the tax advisor arranges the strategy with his client, prepares for a conversation with the tax body and upon client's approval, communicates with the tax body.