This course targets officials who have had 3 years of practical experience since completion of the Basic Training for Service as National Tax Experts. (Period: 7 months)
To have trainees obtain wide perspectives, deep insight, and appropriate judgment as well as learn necessary knowledge and skills as tax specialists.
The course consists of following subjects:
(1) Tax laws: Lectures and discussions on specialized tax laws, etc.
(2) Practical subjects: Requisition Fact Theory, International Transaction Practice, etc.
(3) Accounting subjects: e.g., Bookkeeping and Accounting
(4) Legal and Economic subjects: Administrative Law, Civil Code, Corporation Law, etc.
The lecturers are university professors with eminent knowledge and NTC professors selected from among experienced NTA officials.
Trainees are grouped according to their specialty, such as individual taxation, corporation taxation, and tax collection.