General Information
About the course
This course aims to provide participants with an updated knowledge of the general part of Tax Law (material, procedural and sanctioning) that allows them to know the recent trends in the matter, through the guide of a recent model as is the CIAT Model Code. The following topics will be developed during the course:
- Basic Concepts
- Constitutional Principles
- Principles of Interpretation and Application of Taxes
- Substantive Tax Relations
- Actions and Procedures for the Application of Taxes
- Information and Assistance Function
- Management Procedures
- Control procedures
- Collection Procedures
- Tax offenses and penalties
- The Procedures for the Revision of Tax Acts
Target audience
Medium-high-level and / or high-level officials of the tax administrations with capacity for decision-making, responsible for the design of tax policies and their strategic implementation. Private sector lawyers, administrative litigation judges and tax courts officials in Latin America may also participate.
Certification
The Training Coordination issues academic certificates of approval in digital format, which requires that participants have obtained the minimum passing grade of the course.
When
September 02, 2024 to February 02, 2025.
Registration Deadline
August 26, 2024
Offer - Prepaid
Make payment by August 02, 2024 to get a discount:
- TA Officials: USD 380.00 (Regular Price USD 475.00)
- General Public: USD 575.00 (Regular Price USD 720.00)
Request it at mdonoso@ciat.org
Frequently Asked Questions
What are the technical requirements for the CIAT courses?
The participants will need the following tools:
- Internet connection.
- Updated browser (Google Chrome, Mozilla Firefox or Safari).
- Permissions to receive external e-mails.
- Adobe Reader.
- Java.
- Zoom, the tool for synchronous sessions.
How many hours should I dedicate to the course?
For the individual activities, you should dedicate at least one hour a day to review and complete the material. In the case of collaborative work, it varies from one to two hours for the correct development of the work that you have to do, together with your classmates. Generally, we calculate a weekly dedication of 12 to 15 hours. In general, the activities have a closing date on Sundays at 23:55 hours in Panama.
What is a virtual classroom?
The virtual classroom is the space where you will find the study materials, homework, discussion forums, exams and complementary material; in addition, you communicate with the tutor and classmates takes through the option of messages and communication forums. Through these means, you have the possibility to ask questions, resolve your concerns and academic doubts. The tutor will be present throughout your learning and teaching process.
In case of problems, who should I contact?
In order to better assist you and answer your questions, please contact the following:
- For computer assistance: César Trejos (ctrejos@ciat.org) and Maureen Perez (mperez@ciat.org)
- For administrative assistance: Mónica Donoso (mdonoso@ciat.org) and Maureen Perez (mperez@ciat.org)
- For academic assistance: Your tutor (through the platform).
The virtual classroom is equipped with several communication tools to share ideas and information.
What are the steps to withdraw from the course?
Within the first 10 days students must write a message to the Tutor with copy to the Administration with their intention to postpone it; demonstrating that it is due to justified situations of force majeure. The withdrawn student will be entitled to the amount of the payment made and may use it to enroll in the next edition of the training program. He or she will start again from the first lesson.
Alejandro Juarez
ajuarez@ciat.org
Maureen Pérez Álvarez
mperez@ciat.org
César Trejos Canto
ctrejos@ciat.org
Mónica Donoso
mdonoso@ciat.org
More about CIAT
-
New publication: Guía para la protección y uso ético de la información en poder de las administraciones tributarias (Spanish only)
-
Conference of Cross-border VAT/GST Disputes: Exploring Prevention and Resolution Mechanisms
-
Visit of the Director of the Institute of Latin American and Iberian Studies of the Catholic University of America to CIAT
-
Financial Affairs Advisory Subcommittee
-
Manual for the Control of International Tax Planning: 4.5. International Tax Transparency Standards
-
4.5. International Tax Transparency Standards
-
Demystifying Customs: Their Impact on the Economy, Society and Security
-
CIAT Executive Secretariat participated in the 17th Plenary Meeting of the Global Forum on Transparency and Exchange of Information
-
CIAT participated in the First International Taxation Congress in Panama City
-
Latin American countries discuss Taxation for Mining and the Extractive Sector