Course on Tax Code

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.The course is offered in Spanish.

Is aimed at 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. Likewise, it’s has a duration of 21 weeks and 240 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:

– 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

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The interested in enrolling in courses must fill out the registration form and accompanied by photocopies of the following:

  • University graduate or postgraduate.
  • Identity.
  • In the case of public agents, a certificate issued by the Human Resources indicating their status within the Administration.

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