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Tax litigation


General Objectives:
This course aims to equip participants with the knowledge and skills to enable them to effectively manage tax litigation.

Specific Objectives:
At the end of this Course participants will know:

  • Understand the scope of the provisions relating to general tax law;
  • Identify the responsibilities and risks of tax infringements;
  • Understand the liability commitment mechanisms and their practical consequences for corporate bodies and technicians (TOC's and ROC's);
  • Anticipate and apply elementary precautions.



CONTENTS

Module I - The tax legal relationship
  • The subjects of the legal relationship: the active subject and the passive subjects:
  • The object of the relationship: constitution and extinction:
  • The guarantee of the tax payment: suspension of enforcement proceedings and exemption from providing a guarantee.
Module II - The tax procedure
  • The content and fundamental principles:
  • Tax procedures:
Module III - The tax process
  • Knowledge of tax acts: The consequences of insufficient communication or notification;
  • Judicial challenge: nature, grounds and time limit;
  • Enforcement proceedings: opposition, grounds and time limit;
  • Complaints against decisions made by the Tax Administration;
  • Accessory procedural means.
Module IV - Tax infringements
  • Concept and types of infractions;
  • Tax, criminal and administrative liability;
  • Tax crimes: applicable penalties and suspension of enforcement;
  • Prescription, interruption and suspension of criminal proceedings;
  • Dismissal and special mitigation of penalties;
  • Administrative offenses: Qualification;
  • Reduction of fines and waiver or mitigation;
  • The statute of limitations for administrative offenses;
  • Tax criminal proceedings: the direction of the investigation;
  • Suspension of criminal proceedings: prior assessment of the tax;
  • Administrative offense proceedings: jurisdiction;
  • Suspension of administrative offense proceedings;
  • The application of fines: the administrative phase;
  • Anticipation of payment and voluntary payment;
  • The application of fines: the judicial phase;
  • Appeal against the decision and appeal against the judgment;
  • Tax crimes: the special case of fraud and abuse of trust.
Module V - Q&A session



High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe



Next date: consult us
Schedule:
Duration: 12 horas
Investment: Consulte-nos!
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