Module 1: Introduction to taxation
- Objectives :
- Understand the fundamental concepts of taxation.
- Identify the different types of tax and how they work.
- Contents:
- Defining taxation and its role in the economy.
- Tax types: direct taxes, indirect taxes.
- Principles of tax legislation.
- Tax players: tax authorities, taxpayers.
Module 2: Income tax
- Objectives :
- Master the rules for calculating income tax.
- Understand tax deductions and credits.
- Contents:
- Tax base and progressive scale.
- Taxable income: salaries, property income, industrial and commercial profits (BIC).
- Tax deductions and tax credits.
- Tax returns: obligations and deadlines.
Module 3: Corporate taxation
- Objectives :
- Understand corporate taxation.
- Know how to calculate corporation tax (IS).
- Contents:
- Tax base and corporate income tax rates.
- Tax deductions: expenses, depreciation, provisions.
- Specific tax regimes: micro-enterprises, preferential regimes.
- Company reporting obligations.
Module 4: VAT (Value Added Tax)
- Objectives :
- Understand how VAT works.
- Know how to calculate and declare VAT.
- Contents:
- Definition and principles of VAT.
- VAT rates: standard, reduced, super-reduced.
- Collection and reimbursement mechanism.
- VAT returns and obligations of taxable persons.
Module 5: International taxation
- Objectives :
- Understand the challenges of international taxation.
- Identify tax treaties and their impact.
- Contents:
- Concepts of tax residence and source of income.
- International tax treaties: double taxation.
- International tax planning strategies.
- Tax transparency rules and information exchange.
Module 6: Tax audit and litigation
- Objectives :
- Understand the tax audit process.
- Managing tax disputes.
- Contents:
- Types of tax audits: accounting audits, document audits.
- Taxpayers' rights and obligations during an inspection.
- Recourse in the event of disagreement: procedures and deadlines.
- Preventing tax disputes.
