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.
When: June 06 to August 14, 2022.
Modality: virtual.
Duration: 10 weeks and 135 academic’s hours.
Target audience: TAs Officers at national and sub-national levels, who develop or will develop administrative and/or persuasive collection functions.
Language: Spanish and Portuguese.
Registration Deadline: April 29, 2022. Online registrations are closed.
Updated browser (Google Chrome, Mozilla Firefox or Safari).
Permission to receive external emails.
Adobe Reader.
Adobe Flash Player.
Java.
Zoom, is the tool to perform synchronous sessions.
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
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