Main Topics of the Diploma:
Introduction to Value Added Tax (VAT):

Definition of VAT and its basic principles.
Importance of VAT in the tax system.
History of VAT implementation in the region.
VAT Law:

Legislation and laws regulating VAT.
Definition of key terms in the VAT Law.
General structure of the VAT Law.
VAT Registration:

Requirements for VAT registration.
Registration procedures.
Categories exempt from registration.
VAT Calculation:

Determining the value of taxable supplies.
Determining the applicable tax rate.
Calculating VAT due and payments.
Calculating VAT credits.
Preparing tax returns:

Types of tax returns.
Filing deadlines.
Information required in returns.
Special cases in VAT:

Dealing with exports and imports.
Dealing with electronic services.
Dealing with real estate.
Dealing with exempt sectors.
Tax audit:

Tax audit procedures.
Rights and responsibilities of taxpayers during the audit.
Common VAT mistakes and how to avoid them.
Future developments in VAT:

Expected changes in VAT legislation.
The impact of technology on VAT administration.