The course aims to provide students with basic theoretical knowledge about tax in business such as taxation subjects, taxation objects, non-taxable objects, tax bases, exemption or reduction regimes, etc. in each tax regulation in business. In addition, this course helps students to understand the legal provisions on tax registration, declaration and payment in the Vietnamese tax law system, the provisions of the law in tackling violations in the tax sector.
Also, the purposes of the course are to equip students with legal knowledge in the tax field to apply into practice, which are to (i) advise businesses; and (ii) perform the works of customs officers, tax officers; (iii) consult on tax declaration and administration; (iv) perform tasks related to tax registration, declaration and payment in accordance with the law.