University Diploma in Taxes – 3rd Cohort

Course Modality

The diploma will be completed 100% online, with synchronous meetings via Meet.

The complementary asynchronous activities will be carried out through the online classrooms of the Universidad de Mendoza with the assistance of tutors.

The contents and structure of each class and activities are designed specifically for the course modality chosen by the management team and teachers.

preregistration

Pre-registration with complete information on: Cost, Study Modules, Professors, Attendance and Certification will open at the beginning of May 2025.

Duration

180 clock hours distributed over two semesters: from August to December 2025 and from March to May 2026. June and July 2026 preparation for the final project with a colloquium in September-October 2026

Contact

Registration link: https://forms.gle/Ta6SGoDQWoegXZ2t8

Contact:

postgraduate.economicas@um.edu.ar

Fundamental contents

OPENING

MODULE I: National tax procedure: Special cases

Social Security.

• Preventive faculties in charge of ARCA.
• Tax inspections. Particularities
• Tax violations: Formal and material illicit Law 11683. Administrative Summary.
• Ex officio determination: Intervention order. Inspector function. Verification and inspection stage. Procedure.
• Tax resources Law 11683 as a defense for the taxpayer. The intervention of the accountant in the administrative, contentious-administrative and judicial process
• Repetition of taxes. Case law evolution of Solve et repete in tax and social security matters.
• Tax Execution Trial: Generalities. Exceptions. Suspension. Instance expiration. Representative of the treasury.
• Professional conduct under the Anti-Money Laundering Law and its resolutions. FACPCE Board Resolution 635/24
• Social Security and taxes: general concepts and relationships. Regulations, contributions, and the benefits provided by Social Security. Relationship with taxes and the approach to system financing.

MODULE2nd: Business reorganizations. Income and property tax:

Income Tax. Personal Property Tax.

• Tax-free reorganizations
• Income Tax: DDJJ PJ. Possible cases of adjustment: Fees to Directors and Trustees
• IG: DDJJ Human Person. Parts of the liquidation: "Justification", "Consumption", "Good use of the Patrimonial Justifications table".
• Personal Property Tax: Theory-Practice-Jurisprudence
• Transfer prices: Regulations. Information regimes. Due dates for international operations. Procedures guide. Controversial topics.
• Income Tax: Disuse, sale and replacement
• PJ Income Tax: Adjustment for inflation
• CRYPTOASSETS

MODULE2ndI: Consumption tax: Value added tax. Internal taxes. Provincial taxes: Gross Income Tax. Multilateral Agreement

• VAT: Exports of Services. Goods Exports
• VA: General Aspects: Purpose. Subject. Taxable Event. Tax Debit and Credit. Apportionment
• VAT: Health Service
• VAT: Commission agents or consignees. Intermediaries who act on behalf of and on behalf of third parties. Exploitation concession. Tourism
• VAT: Controversial issues: The exegetical analysis of the controversial art. 2 of the VAT Law and its regulations…. its correlates with the concept of sale in Private Law and in particular, the transfers of personal property between spouses, parents, children, descendants when they are registered responsible.
• VAT: Construction. Work on someone else's property. Work on own property. Rate reduction.
• Internal taxes: Subject/Object. Special cases. Controversial issues: its taxable object and its inevitable comparison with VAT, the taxpayers of this tax and its particular form of settlement.
• Provincial taxes: Gross Income Tax
• Provincial taxes: Multilateral Agreement

MANDATORY CONVERSATION

Tax Account Audit

RESEARCH PROJECT WORKSHOP

CLOSING

Teachers

AMESTICA, Antonio

ALMADA, Lorena

BERMUDEZ, Fernando

BISERO PARAT, Alfredo

BURKY, Diego

BUSTELO, Francisco

CANALES, Gerardo

CAMPASTRO, Miriam

CONTURSI, Juan

CORIA BALDERRAMO, Cesar

HEGUEZ, Hermosinda

FERNANDEZ, Jorge

GOMEZ, Teresa

GÓMEZ VERA, Susana

IPPOLITI, Mariela

MALVESTITI, Daniel

PARISI, Sebastian

PELLE, Enrique

PIERALISI, Marcelo

ROXANA PINE

PIVA, Enzo

PRAVATA, Susana

RUIZ, Liliana

SAUMELL, Leonardo

SCHESTAKOW, Carlos

SIMESEN DE BIELKE, Armando

Course, costs and discounts

DURATION

• Course: Online classes on Wednesdays from August to December 2025 and then from March to May 2026. Every Wednesday from 4 p.m to 7 p.m.

Classes are recorded in the online classroom.

• FINAL RESEARCH WORK: elaboration during June/July 2026; work on some of the topics addressed in the modules with oral defense.
• Oral defense: October-November 2026.

TECHNICAL: 75% in total classes.

BOARD CERTIFICATION

• “University Diploma in Taxes” Certificate: With 75% attendance and approval of the final research work.
• Certificate sent by email, free of charge.
• Paper certificate, a fee must be paid.
• “Assistance” Certificate: Non-professionals or professionals with 75% assistance

COST

6 payments (5 installments) (August/December 2025).- There is no registration fee.-

☑ 50% discount: UM professors, graduates and students.

☑ 20% discount: Registered in the Professional Council in Economic Sciences throughout the country: presentation (in pdf) of the proof of professional registered in the Professional Council with up-to-date registration.

☑ 20% discount: ERREPAR subscribers with presentation of proof of subscription (in pdf),

☑ 20% discount: for companies; 20% discount for each student.

For the 2nd semester of study (March/July 2026), an increase is expected in accordance with the economic-financial situation of the country.

The fee will be paid exclusively using the payment methods authorized by the University, using a barcode, direct debit from a savings and/or checking account, or credit card debit.

Those interested in the cost can request it at posgrado.economicas@um.edu.ar

Registration

From May 2025 to July 31, 2025.