Framework syllabus of lectures:
1. Personal income tax (subject to tax and tax exemption, free of charge income from the perspective of income tax, specific problems of partial tax bases, international taxation, tax determination in special cases - fixed tax, termination of doing business activities, income tax in case of taxpayer’s death, cooperation of individuals, common income and expenditures, change in the way of declaration of expenditures, withholding tax, tax reliefs and tax credit, advance payments to tax, tax return in special cases).
2. Corporate Income Tax (transformation of the profit or loss to the tax base in case of business entities as well as the public beneficial taxpayers, trust funds, property from income tax point of view including disposal with the property, international taxation, expenses that affecting and not affecting tax base, provisions and adjustments from the income tax perspective, deductions from the tax base, tax reliefs, separate tax base, tax calculation and tax advances, tax return).
3. Specifics of road tax.
4. Specifics of real estate tax
6. Tax Code (persons involved in the proceedings, periods in tax proceedings, tax collection methods, tax return, tax payments, tax arrears and overpayments. Representation of persons liable to tax, tax audit and on-the-spot investigation, methods of determination of tax obligation, procedure to remove doubts, tax assessment, remedies).
1. Personal income tax (subject to tax and tax exemption, free of charge income from the perspective of income tax, specific problems of partial tax bases, international taxation, tax determination in special cases - fixed tax, termination of doing business activities, income tax in case of taxpayer’s death, cooperation of individuals, common income and expenditures, change in the way of declaration of expenditures, withholding tax, tax reliefs and tax credit, advance payments to tax, tax return in special cases).
2. Corporate Income Tax (transformation of the profit or loss to the tax base in case of business entities as well as the public beneficial taxpayers, trust funds, property from income tax point of view including disposal with the property, international taxation, expenses that affecting and not affecting tax base, provisions and adjustments from the income tax perspective, deductions from the tax base, tax reliefs, separate tax base, tax calculation and tax advances, tax return).
3. Specifics of road tax.
4. Specifics of real estate tax
6. Tax Code (persons involved in the proceedings, periods in tax proceedings, tax collection methods, tax return, tax payments, tax arrears and overpayments. Representation of persons liable to tax, tax audit and on-the-spot investigation, methods of determination of tax obligation, procedure to remove doubts, tax assessment, remedies).