First module: Fundamentals of Taxation (12 hours)
The topics to be covered in this module:
- Fundamentals of Taxation, Fiscal Policy and Institutions of Tax Law: Bases of the National Tax System, Elements of the Tax Obligation, Rights and Obligations of the Tax Administration and of Tax Debtors.
- Tax Procedures: Tax Audits, Contentious and Non-contentious Procedures.
- Tax Criminal Law: Administrative offenses, sanctions, crimes.
- Tax Procedures and Impact of COVID-19.
Second module: Income Taxation (12 hours)
The topics to be covered in this module:
- Income Tax, scope of application, business income.
- Gross Income: Market value rules, transfer pricing.
- Net Income: Rules for deducting expenses, limited expenses, conditional expenses, prohibited expenses.
- Net Income: payments on account and loss carryforwards.
Third module: International Financial Reporting Standards – IFRS (6 hours)
The topics to be covered in this module:
- Main IFRS with tax implications.
- IFRS case studies with tax implications.
Fourth module: General Sales Tax (IGV)
The topics to be covered in this module:
- Theoretical Framework The value added technique, taxable operation Sale.
- Taxable transactions: provision and use of services.
- Export of goods and services, first sale of real estate and construction contracts.
- Tax credit.
Fifth module: Non-residents (6 hours)
The topics to be covered in this module:
- Impact of Income Tax and VAT on transactions with non-residents.
- Tax incidence in non-residents.
Sixth module: Tax Planning (6 hours)
The topics to be covered in this module:
- Practical cases related to Income Tax and VAT.
Seventh module: Tax Audit (6 hours)
The topics to be covered in this module:
- Main topics audited in the calculation of Income Tax/VAT.
Eighth module: Labor Taxation (3 hours)
The topics to be covered in this module:
- Introduction and salary policy, notion of remuneration and non-remunerative concepts.
Ninth module: Labor Impacts (3 hours)
The topics to be covered in this module:
- Employment contracting methods.
- Company policies and working conditions.
The methodology
The methodology of the specialized program is based primarily on lecture-colloquiums and case discussions.