Course on Tax Code 7ed.
This course seeks to provide participants with an up-to-date knowledge of the General Part of the Tax Law (material, procedural and sanctioning), allowing them to know modern trends in the matter, through the guidance of a recent model such as the CIAT Tax Code Model.
General Information
Modality: virtual.
Duration: 21 weeks and 240 academic’s hours.
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.
Language: Spanish.
Soon will be opening an online registrations.
Requirements
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Updated browser (Google Chrome, Mozilla Firefox or Safari).
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Permission to receive external emails.
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Adobe Reader.
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Adobe Flash Player.
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Java.
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Zoom, is the tool to perform synchronous sessions.
Content
The course will develop the following topics:
– Lesson 1. Basic Concepts
– Lesson 2. Constitutional Principles
– Lesson 3. Principles of Interpretation and Application of Taxes
– Lesson 4. The Substantial Tax Relations – Part 1
– Lesson 5. The Substantial Tax Relations – Part 2
– Lesson 6. The Substantial Tax Relations – Part 3
– Lesson 7. Actuations and Procedures of Tax Application – Part 1
– Lesson 8. Actuations and Procedures of Tax Application – Part 2
– Lesson 9. Function of Information and Assistance
– Lesson 10. Management Procedures
– Lesson 11. Audit Procedures
– Lesson 12. Collection Procedures
– Lesson 13. Tax Infractions and Sanctions – Part 1
– Lesson 14. Tax Infractions and Sanctions – Part 2
– Lesson 15. Tax Infractions and Sanctions – Part 3
– Lesson 16. Procedures for Revision of Tax Acts