Cape Verdean taxation
General Objectives:
This course aims to update and consolidate the knowledge and skills needed to understand and carry out tax processes in the light of the rules and legislation in force in Cape Verde.
Specific Objectives:
At the end of the course, trainees will be able to:
- Apply the knowledge they have acquired about tax legislation in Cape Verde and the procedures for the main taxes and duties in force;
- Understand the principles, concepts and rules applied to the Cape Verdean tax system.
CONTENTS
Module I - The Cape Verdean Tax System
- Accounting information as support for the tax base;
- Historical evolution of the tax framework;
- Income taxation:
- Single tax on personal income (IUR);
- Single tax on the income of legal persons.
- Taxation on consumption:
- Value added tax.
- Wealth taxation:
- The Single Property Tax.
- Stamp duty:
- Actual incidence;
- Taxable persons;
- Rates;
- Reporting obligations;
- Payment;
- Penalties.
- Social Security:
- Workers;
- The employer.
