Tax Code Course – 2nd Ed.
Objective: Aims 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.
Language offered: Spanish
Target audience: 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.
Duration: 21 weeks
Content: The course is composed of the following lessons:
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
The requirements to participate in our courses are:
– Identity
– University graduate or postgraduate
– In the case of public agents, a certificate issued by the Human Resources indicating their status within the Administration.
Date of course: The second edition will be held from April 3 through September 3, 2017.
Registration deadline: March 10, 2017.