The tax training and education centers or institutes are bodies with competence in tax economy matters, whose actions are governed by the strategic guidelines, policies and plans approved in accordance with the centralized planning of the national states.
The purpose of these tax training and education centers or institutes is to formulate, coordinate, evaluate, direct and execute educational programs of integral formulation and training, adapted to the requirements of the governments' socio-productive development model.
In this way, professional education and training is promoted and executed, placing a productive model based on humanist and collective values before individual ones, promoting socio-productive inclusion and consolidating an educational system towards the achievement of the nation's economic, tax and social goals, contributing to the training of the industrial, commercial, agricultural and other productive and social sectors of the country.
The persons who are part of the tax training and education programs are all those natural and legal persons, as well as all those associative forms whose purpose is the rendering of services or professional associations, which provide employment to workers.
Likewise, natural or legal persons, of an industrial or service nature and all those associations that provide tax advisory services shall be considered as taxpayers. As well as the profits, Christmas bonuses or year-end bonuses paid to workers and workers and contributed by them.