This course seeks to Provide the student with the base concepts for understanding the tax obligation creation and the tax debt, the taxable subjects and tax responsible, and the extinction of the obligations, to provide the student with the basic concepts of administrative collection at TAs, the power required for implementing it and a general description of the procedure and to know, understand and identify the different steps composing the process of persuasive and enforced administrative collection in TAs. The course is offered in Spanish and Portuguese.

Is intended for TAs Officers at national and sub-national levels, who develop or will develop administrative and/or persuasive collection functions. Likewise, it’s has a duration of 10 weeks and 135 academic’s hours. 

The Training Coordination issues certificates of approval in physical format, for which participants have the minimum grade of approval of the course 

The course will develop the following topics:

Basic concepts

Legal tax relation, the tax obligation and the taxable subjects

Extinction of the tax obligation

Precautionary Measures

Persuasive or friendly collection process

Enforced collection process

Recovery process and auctions of assets

Bases of negotiation with delinquent taxpayers

Events