The course of tax procedures is intended to give a complete and detailed knowledge of the principles that govern the procedures and phases in which they operate, including the management procedure, which is configured as the basic reference, as well as the most specific procedures in inspection, tax collection, sanctioning and finally for administrative review.
The domain of the procedures and phases in which they are articulated, are essential to providing businesses and professionals with a comprehensive tax advice and quality, which is not limited to planning of fiscal behaviour of those mere management functions, but enabling them to face all those administrative actions that affect them in any of its forms: requirements, settlements, penalties, embargoes etc, using the tools that the legal order itself provides and ultimately, filing of admissible appeals and complaints.
Finally, it is intended that the participants know the main mechanisms for relations and services by electronic means with the tax authorities, going with a practical approach, the operation for carrying out the procedures and formalities available at AEAT Electronic Headquarters in areas of management, tax collection and inspection, and special emphasis on the use of different technologies used in the general field of E – Government, with special emphasis on the use of advanced Electronic Signature in the tax area.
After completing the course the participant will be able to:
ENAE Business School is very conscious of the fact that every teaching institution is built by all and must be very careful about participant selection right from the very start by analysing their CV, qualification certificates, admission exam and through a personal interview of the student by the program director. Depending on the program, ENAE Business School carries out tests to evaluate language competence.
Most of our students come from the business world about 80% of ENAE’s students are graduate professionals and executives who wish to update their knowledge and improve their skills. These students come from different academic backgrounds mostly engeneering, business, law, economics, communication and humanities.
We encourage young and talented graduates with entrepreneur spirit to be involved in our programs as a fast track to achieve their goals in the business World.
1.Formal duties of taxpayers: Census, Tax and Tax address, provision of information.
2. Common rules of procedures, information and social cooperation and assistance.
3. Analyzing management procedures.
1. Concept. Inspection officials, powers of inspection, function of the inspection.
2. Place and time of the proceedings
3. Documentation of the inspection proceedings
1. The procedure of tax management at large
2. The collection procedure as a part of the management procedure at large
3.The phases of collection procedure
4. The voluntary period and the executive collection period
5. The procedure of urgency: Introduction
6. The procedure of urgency: The providence of urgency, interest on reversion, means of appeal, procedures of concurrence.
7. Suspension of urgency process; third party, admissions, notifications.
8.Freezing assets and rights
9. Disposal of property seized. Completion of the procedure
10. The tax payers
11. Extinction of the tax debt
12. Tax credit guarantees, precautionary measures, obtaining third party information
VIOLATIONS AND PENALTIES
2. Tax violations and classification of tax violations
3. Elements of tax violation
4. Qualification and classification of sanctions
5. Extinction and transmission of sanctions
6. Tax penalties
7. Graduation of sanctions
9. Classes of tax violations and punishment
10. Disciplinary proceedings: home instruction and completion
11. Challenge of the imposition of sanctions agreements
12. Crimes against the public treasury
CLAIMS AND APPEALS
1. Practical view of tax procedures:
2. Proceedings initiated by the taxpayer
3. Proceedings initiated ex officio
4. Collection procedures
i. Voluntary period
ii. Executive period
ELECTRONIC TAX AGENCY
1. Certificate for digital signature generation
2. Electronic ID
3. Social collaboration, virtual office services and electronic headquarters of AEAT
4. Presentation and payment of tax
5. Electronic procedures in the areas of management , collection and inspection
6. Check electronic records
7. Electronic Record access
8. Electronic notifications PO
9. Powers of Attorney Registration for electronic procedures
10. On line auctions
11. Electronic invoicing and certified scanning
Specified time period: This course has and extension of 70 contact ours at ENAE premises.
Timetable: This course is delivered on Monday and Tuesday from 16:30 h. to 21:30 h.
Place and Address: Edif. ENAE. Campus Universitario de Espinardo 30100 Espinardo Murcia- Spain
1. Theoretical presentations alternated with practical exposure so as to see their relationship with results in business. The interrelation between theory and practice is a methodology in which students must be involved. This methodological issue will be used for both business executives and professionals, and for recent graduates who want to join the same course.
2. Several case studies are sent from those that companies have been facing in real life for students, with the relevant knowledge acquired, to do the analysis between the different lines of action that may arise and choose the one considered more realistic and adjusted to the case. The student should become accustomed to making decisions and understand the implications of them.
3. Case studies and readings will be sent to participants through the virtual campus. At the same time chat forums or debate centres may be created on campus or virtual in which the views of the participants will be contrasted. . These tools will be used by the students to contrast their different points of view.
4. Virtual Campus is a tool that allows a much more fluid relationship between students and teachers at personal and on line level.
5. Teaching the course will take into account how the student intends to apply the knowledge acquired to the final project at the end of the Master.
Are you interested? Obtain the following benefits:
Price: 1.350 €
ENAE Business School offers the following discounts:
Partner companies of FUERM, their workers, and the members of Asociacion de Antiguos Alumnos of ENAE Business School will obtain a 10% of discount.
If the amount of the program is paid by your company through the credit offered by the Tripartite Foundation you may recover all or part of the amount of the program in ENAE Business School, discounting the amount to be credited for the payment of social insurance.
Part of the amount paid of our training programs, in-person and In Company, could be recovered through the Tripartite Foundation (only Spanish companies).
Ask us for more information. We make the process for obtaining the discounts to all those students who request it, at no additional cost to your training.
This program is part of a Master that has limited availability. Taking this course will provide you great oportunities for expanding your professional networks. Final admission decision is reserved to ENAE Business School on the basis of prerequisites established for the course, room availability and specific group profile required.