1 | The place of tax law in the legal order and its relationship with other branches of law |
2 | Sources of tax law |
3 | Sources of tax law and the concept of tax and its differences from other financial obligations |
4 | Constitutional principles of tax law |
5 | Application of tax laws in terms of place, time and meaning |
6 | Basic concepts of tax law: taxable event, taxpayer, tax responsible, types of tax liability, capacity in tax law and special contracts |
7 | Basic concepts of tax law: subject of tax, tax exemption, exemptions and deductions, tax base and tariff |
8 | Taxation Process: assessment of tax, assessment methods; notification of tax, notification methods |
9 | Midterm |
10 | Taxation process; Tax accrual; Tax collection |
11 | Deadlines in tax law; classification of periods; calculation of durations; extension of periods |
12 | Situations that terminate tax debt |
13 | Ways to resolve tax disputes |
14 | Basic concepts regarding tax penalties |