How to Profile a Client
At first glance, this topic may seem a little repetitive, but you will find that although you have done homework before getting a contract and already know a fair amount about your client, you, however, do not know everything that is pertinent to the job. Once you have the project underway you will be adding to your knowledge of the client. In other words, you will be getting to know them more intimately than before. The information you had at the beginning is what the organization allowed you and the public in general to know. Now you are in a position to increase that knowledge and add to the client profile. This information will take time to accumulate as not all will present itself right at the beginning of the project. It is through your performance that it will surface.This is not being a spy and learning the inner secrets of the organization. It is being aware of your surroundings and seeing what influences the results of the project. Company profile information should be kept separately from the project information. If you uncover facts or politically charged influences within the company, then these events will need to be addressed in some fashion. This does not mean that you are ratting on others. It simply means that you are concerned for the success of the project and need to have these issues addressed. Do not let anything pass you by, record it in the profile and deal with it head-on.Setting meetings as issues arise is the better way to bring forward potential risks of a project; setting regular meetings will often get in the way of progress, so only schedule them when there are a number of issues to discuss. If there is only one and it is not major, then try to wait until you have recorded several. If it is an emergency discovery, then yes, schedule a meeting immediately and get the incident solved.

Credit Repair Forums
There are several credit repair forums on the internet. Information posted at credit repair forums can be interesting, helpful and sometimes humorous. If you are interested in discussing credit repair issues with other people who are, of course, interested in the same thing, visit a credit repair forum. You may learn something at these credit repair forums.Most people who post comments at credit repair forums or chat rooms or discussion sites or whatever you wish to call them are in the same position that you are; they need or want to improve their credit scores. Improving your credit score can save you hundreds or thousands of dollars annually in interest alone. If you visit a credit repair forum you will see what real people have accomplished on their own or with the help of a credit repair lawyer.A credit repair forum that may be worth mentioning is creditboards.com. They occasionally have representatives from Fair Isaacs, the company which invented the FICO scoring process, available to answer questions. He will not answer specific questions about adding points to your credit score at the credit repair forum, but there is a sample program at myfico.com which can compare the estimated results of certain actions.Credit repair forums are a good beginning point for anyone who is interested in credit repair. At these sites, you can read other people’s experiences and possibly decide which actions may be in your best interest. Education is always advisable. The more that you now, the more you can accomplish. A credit repair forum is a place to share your own experiences as well.One young man shared his frustration over an identity theft issue. At a credit repair forum, he wrote about how someone else had used his social security number, name, address and his good credit to qualify for a car loan. It would not have really been a problem if the thief had never been late on a payment, but the record of late payments lowered his credit score. He would have never known if the late payment notices had not been sent to his address. Every attempt that he made to rectify the situation was met with resistance to say the least. Even the bank which made the original loan did not believe that he was not their customer. This is just one example of stories that you will read at the credit repair forums.The young man finally had to contact an att

Why These Budgeting Tips Work
Sometimes the only difference between budgeting success and a disaster is one or two budgeting tips. You come across bits of information that suddenly end the confusion, relieving the frustration and calming your nerves. And... best of all, help you complete your budget. Here are...Three reasons why these budgeting tips work: They are focused They are simple They produce results “Focus” on why a budget excels...It is not complicated... budgeting is... identifying your earnings and expenses and controlling them so... your spending does not exceed your income. Budgeting is a “simple” way of avoiding something like... crushing debt.There is all kinds of advice out there about how, where, and what you should and should not do with your money. When truly, you know what is best... for stress free “results.”“Focused”... Sometimes it is helpful to see your budget. Mark income and expenses on a calendar. The days you are paid and the days major expenses are due. It then becomes obvious certain expenses stack up towards one part of the month. The successful budget “simply” allocates money every paycheck to meet this future demand.Want quick “results," here is the ultimate in spending control... carry cash. Yes, the target is credit cards... they are an easy way of getting into debt. Put them away in the bottom drawer and it is a “simple” way of staying out of debt.However, these budgeting tips could cause trouble because...Two people seldom agree on everything when it comes to money. Each of you has different backgrounds and views about money. “Focus” on the budget... don’t fight it... agree to disagree. But, most of all... agree to compromise. The positive “results” in your finances will show soon enough.Try a “simple” solution... pick one problem, maybe a small nagging debt, about your finances you would like to fix. Think about your spending and “focus” on half a dozen minor expenses. Now... how long would it take to solve your problem if you cut back on some of these?Your entire budget is an expansion of this process. It monitors and controls all of your finances. From handling today’s expenses to planning for future needs... realize that

INFLUENCING COMPLIANCE BEHAVIOUR

One of the obvious benefits for tax administration from the engagements with tax professionals is the extent to which they can get them to influence good compliance behaviour. As already mentioned, tax offices regard tax professionals as being hugely influential in terms of promoting good compliance behaviour; indeed, because they may be the only point of contact that a taxpayer has in his/her interactions with tax administration. However, it is important that tax professionals also see it as in their interest to do so. Not alone does ‘non-compliance’ cost money in lost taxes for tax administration, but it also puts the taxpayer, the client, at serious risk of severe consequences if caught. Being able to deal with taxpayers through their agents substantially reduces the cost of tax administration. Think of what life would be like for a tax administration if there were no tax professionals. Some people who work for tax administrations might say that life would be much easier without them. Yes, there might not be so much tax planning, or challenges to taxation, and taxpayers might be more willing to accept tax administration’s view. This might make life easier for the tax officials. But given the complexity of tax system for enyone that it’s no part of tax administration, despite all the efforts at simplification, think of what the disadvantages might be? Instead of funnelling the interaction with businesses and corporations through 2,000 tax professionals, it would be necessary to interact directly with an additional 49,000 business and over 13,000 corporate taxpayers. This would have huge cost implications for tax administration, as more employees would be needed to service the substantial additional contacts and queries that would ensue. It would also be immeasurably harder for tax administration to ensure that all taxpayers understood their obligations and this would adversely affect voluntary compliance. For these reasons, tax structures try to make it as easy as possible for tax professionals to meet their client's compliance obligations and we provide a variety of support services and measures to support and achieving client's compliance.

SUPPORT AND SERVICE FOR TAX PROFESSIONALS

Tax professionals have a big interest in customer service efforts and are rightly critical when the tax services falls below standard. After all, the tax professional is in business to make a profit. Poor service on the tax offices costs money and the taxpayer does not always understand either. Here are some examples of how tax administration can support and try to try to make life as easy as possible for tax professionals.

Simpler Organisational Structure In the albanian tax structure, all taxes pertaining to a taxpayer are handled by one office. Prior to that, a taxpayer (or tax professional) could have to deal with a number of offices depending on the tax. This tax structure makes it much easier for the tax professional to deal with their client's compliance obligations. However there are problems following the reallocation of all our taxpayer cases in the restructuring period. For some time, tax professionals are unsure which office dealt with their clients. As a result of good contacts with the various professional bodies and in a spirit of openness and co-operation, which is part of taxation strategy of building partnerships, is the possibility for tax officials to engage proactively and positively with a view to implementing practical measures to remedy difficulties.

Some of these initiatives help illustrate this:

• Contact Points There are special contact points in each of the regions for tax professionals who are experiencing service difficulties in dealing with tax administration. These contact persons are empowered to sort out the difficulty.

• Contact Locator There is a tool known as ‘Contact Locator’ ,that in albania is not a function used, but in EU countries he can be used to find out which office deals with a taxpayer.

Information Tools Tax strategy is to ensure clear and timely communication. Some of the many information tools are ready for providing up to date informatio:
- Tax official website www.tatime.gov.al
- Tax Buletin
- Tax leaflets
- Seminars and workshops

• Technology By exploiting technology opportunities as much as possible such as electronic e-filing service, tax structures are able to provide better service while at the same time reducing compliance and their administrative costs. This makes it easier and cheaper for tax professionals to file and pay.

• Fair procedure Through mechanisms such as tax procedures and Tax Audit Practice Guidelines and other papers and circulars that help the conduct of tax strutures in confront of taxpayers and tax proffesionals.

CONSULTATION

While, everyone recognises that albanian tax administration has responsibility for the tax system and makes the final decisions, we know that we can do things more effectively, if there is a spirit of cooperation and mutual understanding with tax professionals. Both tax structures and tax professionals have a mutual self-interest in bringing common sense and clarity to what is a complex area of business and personal life of taxpayers. The consultation is very important - our strategy is that we listen, we exchange views and ideas, and we generate ideas. On the other hand it is important to get the professional's practical business perspectives and learn from their experiences. Sometimes a more informative practical viewpoint, e.g. learning practical insights and difficulties in operating legislation, is a more valuable insight than discussions about proposals or the difficulties in implementation of current legislation in an

the accountant as tax professional, or "agent", to engage with tax officials. This high level of representation, even for small business, is because we don’t operate an imputed income system. All businesses have to prepare business accounts on an “accruals” basis, and this generally requires the services of an accountant. In Ireland we refer to our mainstream tax professionals as "tax practitioners" or "agents" and there are approximately 2,000 such "agents" registered in tax offices when they act as tax return preparers. As a result of this high level of agent representation, taxpayers in Albania tend not to be inhibited about challenging tax administration, and engage in more sophisticated business transactions and use tax professionals to this end. Another reason for taxpayer challenges is the recent phenomenon of taxation departments being created in legal firms. Also, many corporations are employing lawyers who specialise in mainstream taxation matters and now lawyers are not just engaged in the traditional legal bastions of capital taxation and inheritance tax matters. Primarily, as a result of our Tax Investigation Department a dedicated part of tax administration which pursues the proceeds of crime, our barrister profession, who traditionally did not advocate in taxation matters, are now representing more and more taxpayers in tax matters in the civil and criminal courts. This increasing competition from the legal profession has raised some issues as regards a level playing field between the different professions. Accountants see the prospect that lawyers might be able to claim legal professional privilege on behalf of clients against Revenue enquiries in certain circumstances as an unfair competitive advantage.

INFLUENCING COMPLIANCE BEHAVIOUR

One of the obvious benefits for tax administration from the engagements with tax professionals is the extent to which they can get them to influence good compliance behaviour. As already mentioned, tax offices regard tax professionals as being hugely influential in terms of promoting good compliance behaviour; indeed, because they may be the only point of contact that a taxpayer has in his/her interactions with tax administration. However, it is important that tax professionals also see it as in their interest to do so. Not alone does ‘non-compliance’ cost money in lost taxes for tax administration, but it also puts the taxpayer, the client, at serious risk of severe consequences if caught. Being able to deal with taxpayers through their agents substantially reduces the cost of tax administration. Think of what life would be like for a tax administration if there were no tax professionals. Some people who work for tax administrations might say that life would be much easier without them. Yes, there might not be so much tax planning, or challenges to taxation, and taxpayers might be more willing to accept tax administration’s view. This might make life easier for the tax officials. But given the complexity of tax system for enyone that it’s no part of tax administration, despite all the efforts at simplification, think of what the disadvantages might be? Instead of funnelling the interaction with businesses and corporations through 2,000 tax professionals, it would be necessary to interact directly with an additional 49,000 business and over 13,000 corporate taxpayers. This would have huge cost implications for tax administration, as more employees would be needed to service the substantial additional contacts and queries that would ensue. It would also be immeasurably harder for tax administration to ensure that all taxpayers understood their obligations and this would adversely affect voluntary compliance. For these reasons, tax structures try to make it as easy as possible for tax professionals to meet their client's compliance obligations and we provide a variety of support services and measures to support and achieving client's compliance.

SUPPORT AND SERVICE FOR TAX PROFESSIONALS

Tax professionals have a big interest in customer service efforts and are rightly critical when the tax services falls below standard. After all, the tax professional is in business to make a profit. Poor service on the tax offices costs money and the taxpayer does not always understand either. Here are some examples of how tax administration can support and try to try to make life as easy as possible for tax professionals.

Simpler Organisational Structure In the albanian tax structure, all taxes pertaining to a taxpayer are handled by one office. Prior to that, a taxpayer (or tax professional) could have to deal with a number of offices depending on the tax. This tax structure makes it much easier for the tax professional to deal with their client's compliance obligations. However there are problems following the reallocation of all our taxpayer cases in the restructuring period. For some time, tax professionals are unsure which office dealt with their clients. As a result of good contacts with the various professional bodies and in a spirit of openness and co-operation, which is part of taxation strategy of building partnerships, is the possibility for tax officials to engage proactively and positively with a view to implementing practical measures to remedy difficulties.

Some of these initiatives help illustrate this:

• Contact Points There are special contact points in each of the regions for tax professionals who are experiencing service difficulties in dealing with tax administration. These contact persons are empowered to sort out the difficulty.

• Contact Locator There is a tool known as ‘Contact Locator’ ,that in albania is not a function used, but in EU countries he can be used to find out which office deals with a taxpayer.

Information Tools Tax strategy is to ensure clear and timely communication. Some of the many information tools are ready for providing up to date informatio:
- Tax official website www.tatime.gov.al
- Tax Buletin
- Tax leaflets
- Seminars and workshops

• Technology By exploiting technology opportunities as much as possible such as electronic e-filing service, tax structures are able to provide better service while at the same time reducing compliance and their administrative costs. This makes it easier and cheaper for tax professionals to file and pay.

• Fair procedure Through mechanisms such as tax procedures and Tax Audit Practice Guidelines and other papers and circulars that help the conduct of tax strutures in confront of taxpayers and tax proffesionals.

CONSULTATION

While, everyone recognises that albanian tax administration has responsibility for the tax system and makes the final decisions, we know that we can do things more effectively, if there is a spirit of cooperation and mutual understanding with tax professionals. Both tax structures and tax professionals have a mutual self-interest in bringing common sense and clarity to what is a complex area of business and personal life of taxpayers. The consultation is very important - our strategy is that we listen, we exchange views and ideas, and we generate ideas. On the other hand it is important to get the professional's practical business perspectives and learn from their experiences. Sometimes a more informative practical viewpoint, e.g. learning practical insights and difficulties in operating legislation, is a more valuable insight than discussions about proposals or the difficulties in implementation of current legislation in an

ough their agents substantially reduces the cost of tax administration. Think of what life would be like for a tax administration if there were no tax professionals. Some people who work for tax administrations might say that life would be much easier without them. Yes, there might not be so much tax planning, or challenges to taxation, and taxpayers might be more willing to accept tax administration’s view. This might make life easier for the tax officials. But given the complexity of tax system for enyone that it’s no part of tax administration, despite all the efforts at simplification, think of what the disadvantages might be? Instead of funnelling the interaction with businesses and corporations through 2,000 tax professionals, it would be necessary to interact directly with an additional 49,000 business and over 13,000 corporate taxpayers. This would have huge cost implications for tax administration, as more employees would be needed to service the substantial additional contacts and queries that would ensue. It would also be immeasurably harder for tax administration to ensure that all taxpayers understood their obligations and this would adversely affect voluntary compliance. For these reasons, tax structures try to make it as easy as possible for tax professionals to meet their client's compliance obligations and we provide a variety of support services and measures to support and achieving client's compliance.

SUPPORT AND SERVICE FOR TAX PROFESSIONALS

Tax professionals have a big interest in customer service efforts and are rightly critical when the tax services falls below standard. After all, the tax professional is in business to make a profit. Poor service on the tax offices costs money and the taxpayer does not always understand either. Here are some examples of how tax administration can support and try to try to make life as easy as possible for tax professionals.

Simpler Organisational Structure In the albanian tax structure, all taxes pertaining to a taxpayer are handled by one office. Prior to that, a taxpayer (or tax professional) could have to deal with a number of offices depending on the tax. This tax structure makes it much easier for the tax professional to deal with their client's compliance obligations. However there are problems following the reallocation of all our taxpayer cases in the restructuring period. For some time, tax professionals are unsure which office dealt with their clients. As a result of good contacts with the various professional bodies and in a spirit of openness and co-operation, which is part of taxation strategy of building partnerships, is the possibility for tax officials to engage proactively and positively with a view to implementing practical measures to remedy difficulties.

Some of these initiatives help illustrate this:

• Contact Points There are special contact points in each of the regions for tax professionals who are experiencing service difficulties in dealing with tax administration. These contact persons are empowered to sort out the difficulty.

• Contact Locator There is a tool known as ‘Contact Locator’ ,that in albania is not a function used, but in EU countries he can be used to find out which office deals with a taxpayer.

Information Tools Tax strategy is to ensure clear and timely communication. Some of the many information tools are ready for providing up to date informatio:
- Tax official website www.tatime.gov.al
- Tax Buletin
- Tax leaflets
- Seminars and workshops

• Technology By exploiting technology opportunities as much as possible such as electronic e-filing service, tax structures are able to provide better service while at the same time reducing compliance and their administrative costs. This makes it easier and cheaper for tax professionals to file and pay.

• Fair procedure Through mechanisms such as tax procedures and Tax Audit Practice Guidelines and other papers and circulars that help the conduct of tax strutures in confront of taxpayers and tax proffesionals.

CONSULTATION

While, everyone recognises that albanian tax administration has responsibility for the tax system and makes the final decisions, we know that we can do things more effectively, if there is a spirit of cooperation and mutual understanding with tax professionals. Both tax structures and tax professionals have a mutual self-interest in bringing common sense and clarity to what is a complex area of business and personal life of taxpayers. The consultation is very important - our strategy is that we listen, we exchange views and ideas, and we generate ideas. On the other hand it is important to get the professional's practical business perspectives and learn from their experiences. Sometimes a more informative practical viewpoint, e.g. learning practical insights and difficulties in operating legislation, is a more valuable insight than discussions about proposals or the difficulties in implementation of current legislation in an

rofessional bodies and in a spirit of openness and co-operation, which is part of taxation strategy of building partnerships, is the possibility for tax officials to engage proactively and positively with a view to implementing practical measures to remedy difficulties.

Some of these initiatives help illustrate this:

• Contact Points There are special contact points in each of the regions for tax professionals who are experiencing service difficulties in dealing with tax administration. These contact persons are empowered to sort out the difficulty.

• Contact Locator There is a tool known as ‘Contact Locator’ ,that in albania is not a function used, but in EU countries he can be used to find out which office deals with a taxpayer.

Information Tools Tax strategy is to ensure clear and timely communication. Some of the many information tools are ready for providing up to date informatio:
- Tax official website www.tatime.gov.al
- Tax Buletin
- Tax leaflets
- Seminars and workshops

• Technology By exploiting technology opportunities as much as possible such as electronic e-filing service, tax structures are able to provide better service while at the same time reducing compliance and their administrative costs. This makes it easier and cheaper for tax professionals to file and pay.

• Fair procedure Through mechanisms such as tax procedures and Tax Audit Practice Guidelines and other papers and circulars that help the conduct of tax strutures in confront of taxpayers and tax proffesionals.

CONSULTATION

While, everyone recognises that albanian tax administration has responsibility for the tax system and makes the final decisions, we know that we can do things more effectively, if there is a spirit of cooperation and mutual understanding with tax professionals. Both tax structures and tax professionals have a mutual self-interest in bringing common sense and clarity to what is a complex area of business and personal life of taxpayers. The consultation is very important - our strategy is that we listen, we exchange views and ideas, and we generate ideas. On the other hand it is important to get the professional's practical business perspectives and learn from their experiences. Sometimes a more informative practical viewpoint, e.g. learning practical insights and difficulties in operating legislation, is a more valuable insight than discussions about proposals or the difficulties in implementation of current legislation in an internal vacuum.

BENEFITS TO TAX ADMINISTRATION

As well as the invaluable role, played by practitioners in promoting and fostering a pro-compliance culture in Albania, they have also been a significant catalyst and facilitator of some of the major changes in tax administration here. Tax administration has make changes to keep pace with one of the fastest growing economies in the mediterranean region over the last 5 years which has brought enormous challenges for us on many fronts, but particularly in terms of:

- Growing number of taxpayers - Taxpayers with increasingly complex and financial and investment profiles

All of the changes have occurred while resources have remained static. With the support (and sometimes the forbearance) of tax professionals, tax administration has managed to transform itself from an organisation that was focused on process and procedure, structurally frozen, averse to change and largely indifferent to its customers’ needs to one which is trying now to customer focused, more effective in its core businesses, structurally flexible, risk driven and looking forward with enthusiasm to the challenges ahead. I would like to illustrate this by mentioning just a few of these major changes and the role of tax professionals in facilitating them: The near future tax declaration-on-line filing service in Albania, it’s aspected to be a phenomenal success. In industrialised countries of EU, even though e-filing is not mandatory, over 53% of self employed taxpayers filed on-line last year, in order to be increased to over 60%. This is because so many of the returns are filed by tax professionals who have been active partners in our e-filing success. As a result, there have been huge benefits for both Revenue and practitioners in terms of service and cost. Tax professionals have been the most enthusiastic supporters of our on-line filing system and we are continuing to work closely with them in developing it to ensure that it continues to meet their needs and concerns re service, security and confidentiality.

CHALLENGES AHEAD

There are some serious challenges ahead for the Tax Administration -Tax Professional relationship. Some of the main ones are that come to mind are:

Tax Planning and Avoidance It would be wrong to give the impression that tax structures accept everything that the tax professional engages in. One of the main areas of contention is ‘avoidance’ or aggressive tax planning. While professionals have a key role to play in relation to promoting compliance, there are problems sometimes when tax planning steps over the line. Of course tax offices understands the motive for tax planning. Naturally, all taxpayers want to pay less tax and if there are ways of avoiding tax, and some are willing to pay a lot of money for it. The problem is when such schemes have the potential to undermine the integrity and legitimacy of the tax system in the wider community. There is an ongoing debate with tax professionals as to where that line is - what’s acceptable and what’s unacceptable. The tax administration’s objective is to move tax professionals and their clients away from getting involved in unacceptable tax planning schemes. On the other hand, albanian tax administration are closely monitoring new developments in other countries to establish the best approach to take to change behaviour in this regard.

Integrated Revenue view of Taxpayer and Risk The tax administration approach to tackling risk, in tax structures, is to analyse risks for a taxpayer across all taxes. This makes it more difficult for the general tax professional who may act in relation to some of the taxes only. It may present particular problems when preparing for a revenue audit when the full range of taxes and duties, from income tax to excise duties, could be reviewed.

More Professional Regulation It's not just tax administration that tax professionals have to deal with. They have to contend with more and more statutory reporting requirements from other bodies such as the Prosecutor, money laundering department, Customs, and many other public agencies regarding company law offences, to illustrate just a few regulatory bodies. The whole compliance environment is becoming more difficult for the practitioner and this is not being made easier by duplication of requirements from the various public bodies. However, we are working with other agencies to try and streamline matters where possible.

Finishing off Legacy Business In the last four years, tax investigation units have carried out a number of large investigation projects aimed at dealing with tax evaded on funds hidden by way of various means, such as money laundering in the registered businesses, under reporting or missing declarations of incomes etc . As mentioned earlier, there is a new investigation scheme underway into undeclared funds hidden. Because of the numbers of taxpayers involved, approximately 1, 000 over the last 2 years, tax professionals are complaining about the strain that all this extra work is placing on them which is in addition to their normal advisory and returns preparation work. The timing and management of some of these special investigations has been a bone of contention with them and this has caused some difficulties in their relationship with tax administration.

CONCLUSION

Tax professionals sometimes ask hard questions which tax officials may not have asked themselves and, which tax administration has to answer. This ultimately is of benefit to tax administration as it focuses them on dealing with and addressing difficult issues, which may have been overlooked. As key stakeholders they want tax professionals to have a sense of ownership in the tax system. This partnership approach with them also helps to counter relationships of distrust and enables tax administration to create real relationships. To this end, the good relationship with tax professionals can help in building public confidence in the tax administration. In terms of our objectives, we have benefited from our approach with them. However, tax officials should not get carried away. While they have a long engagement, the marriage has been more one of convenience than of love for each other. Paying tax will never be popular and there will no doubt be serious difficulties ahead. This relationship overall is on a sound footing and capable of withstanding whatever troubles lie ahead. In this conclusion I can pronounce the sentence that I’m carrying in my mind always “Tax administration need tax professionals and they need tax administration”.