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They conduct their economic activity illegally and without any permits which are required.
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They conduct their activity legally, but without appropriate qualifications and permits - their knowledge has not been verified in any way neither before they began to conduct their business nor in the course of it. There is no guarantee that they would duly follow the legal regulations and the art of accounting.
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Low price offered by the person working without the permits results from the fact that the representatives of the grey area do not bear the costs of exams, trainings, membership fees or insurance, while all these elements guarantee specialist and professional performance of tax consulting.
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They are not subject to the compulsory civil liability insurance, thus the taxpayer has no possibility of reclaiming money lost as a result of lack of competence of the contractor. The entire responsibility for errors made by such a person lies with the taxpayer.
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They are not held responsible before the organs of professional self-government (Disciplinary Court).
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They do not issue invoices for the activities they conduct - therefore there is no proof for the services of tax consulting. Besides, the taxpayer cannot recognise it as the costs of revenues.
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The persons acting within the grey area are not committed to keeping secret information concerning the matters of their clients.
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The representatives of the grey area are not bound by ethical principles and they do not bear the responsibility for non-ethical behaviour.
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Those who perform the activities of tax consulting without the required permits are subject to the fine up to PLN 50,000.
