Tax Accounting II (Taxation. Natural and Legal. Entities)

Upon completion of the course, the student will able to: -Understand the basic concepts and terminology relating to income tax (income, taxable and tax object, tax exemptions) in Greece -Complete the necessary tax forms -Calculate of taxable income and the calculation of tax

Objectives

Upon completion of the course, the student will able to: -Understand the basic concepts and terminology relating to income tax (income, taxable and tax object, tax exemptions) in Greece -Complete the necessary tax forms -Calculate of taxable income and the calculation of tax

Prerequisites

Knowledge of income taxation in Greece and the VAT system.

Syllabus

- Basic principles and Income Tax Rules - Categories or sources of income (real estate and securities, commercial enterprises, agricultural business, employees, freelancers) - Presumptive income determination - Retention, Deposit, Clearing and Performance Individuals tax - Corporate income tax - Tax Reform profits - Special untaxed reserves - Filling Income Tax forms (E1, E2, E3, E5, E9) - Tax audit, Administrative and Criminal Income Tax Penalties