General Catalog 2022-2023

ACCT 3041 Puerto Rico Tax System for Individuals

Discussion of the dispositions of the Internal Revenue Code of Puerto Rico and recent legislation related to individual income taxes including the preparation of the required forms. In addition, the tax obligations imposed by state and federal laws to Puerto Rican employers and the legal responsibility of tax specialists are studied. Ethical values and the use of technology are incorporated.

Credits

4

Prerequisite

ACCT 1161