General Information
About the course
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 following topics will be developed during the course:
- 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
Target audience
TAs Officers at national and sub-national levels, who develop or will develop administrative and/or persuasive collection functions.
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
August 19, to October 27, 2024.
Registration Deadline
August 12, 2024
Offer - Prepaid
Make payment by July 19, 2024 to get a discount:
- TA Officials: USD 300.00 (Regular Price USD 375.00)
- General Public: USD 450.00 (Regular Price USD 560.00)
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
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CIAT participated in the 3rd Ibero-American Transfer Pricing Forum
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CIAT participated in the Regional Policy Dialogue “Rethinking Tax Incentives for Investment in the New Global Context”
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Trinidad and Tobago signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
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I want to voluntarily comply with my tax obligations, could you explain it better, please?
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Getting a degree in illegality and disappear in style…
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Tax Administration Program 15ª Edition
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Registration is now open for the 2025 courses!
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3rd Technical Conference of the Network of Tax Organizations
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CIAT 59th General Assembly
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Global financial risks and taxation at COP 16 Summit on Biodiversity in Cali, and at COP 29 in Baku this Month