This course is aimed at officials from national and subnational tax administrations, as well as professionals and the general public working in areas related to taxation or interested in strengthening their knowledge on the subject. Mid- and high-level officials from ministries of finance with responsibilities in decision-making, fiscal policy design and implementation, technical analysis, and strategic studies are also welcome. This includes individuals working in areas such as budgeting, treasury, government accounting, fiscal relations, fiscal policy, public market analysis, and public finance innovation, among others.

Also open to consultants, academics, and independent professionals seeking to update their knowledge in fiscal, customs, and financial matters, contributing to the development of technical and strategic capacities in both the public and private sectors.

The topics to be developed during the course are:
- Lesson 1. Basic Concepts
- Lesson 2. Constitutional Principles
- Lesson 3. Principles of Interpretation and Application of Taxes
- Lesson 4. Substantive Tax Relations - Part 1
- Lesson 5. Substantive Tax Relations - Part 2
- Lesson 6. Substantive Tax Relations - Part 3
- Lesson 7. Actions and Procedures for the Application of Taxes - Part 1
- Lesson 8. Actions and Procedures for the Application of Taxes - Part 2
- Lesson 9. Information and Assistance Function
- Lesson 10. Management Procedures
- Lesson 11. Control procedures
- Lesson 12. Collection Procedures
- Lesson 13. Tax offenses and penalties - Part 1
- Lesson 14. Tax offenses and penalties - Part 2
- Lesson 15. Tax offenses and Penalties - Part 3
- Lesson 16. The Procedures for the Revision of Tax Acts