TAX AUDIT, TAX COLLECTION, OBJECTION, AND APPEAL (2 Credits)

Learning Outcomes:

On successful completion of this course, students will be able to: explain about tax audit procedures clearly; explain about tax audit techniques on specific tax return clearly; explain about tax crime and tax investigation treatment in accordance with tax regulations; explain procedures of Law enforcement and Tax Court in accordance with tax regulations.

Topics:

1. Overview of Tax audit;
2. Tax audit procedures;
3. Tax audit techniques: monthly VAT tax return;
4. Tax audit techniques: annual income tax return;
5. Tax audit guideline on taxpayer with special relationship;
6. Tax Crime;
7. Tax Investigation;
8. Tax Objection;
9. Appeal and Tax Review;
10. Tax Lawsuit; Tax Court.