This course targets 300 officials selected by a screening test among officials who have had 5 years or more but less than 17 years of practical experience since passing the Exam for National Tax Official.
To have trainees obtain wide perspectives, deep insight, and appropriate judgment in order for them to become core tax officials 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: Bookkeeping and Accounting, Financial Statement Theory, etc.
(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 income taxation, property taxation, corporation taxation, revenue management and processing, and tax collection.