0
Menu
0
Compliance Issues of Sales and Use Tax in the United States – Part 2

Compliance Issues of Sales and Use Tax in the United States – Part 2

$49.00

The three courses on U.S. sales and use tax intend to provide a comprehensive overview of the sales and use tax system in the United States. Course I, Fundamentals of Sales and Use Tax in the United States, focuses on the basics of sales and use tax as well as nexus standards and the implications of Court rulings such as the Supreme Court’s decision on the 1992 Quill case and the recent 2018 Wayfair case.   Course II, Compliance Issues in Sales and Use Tax in the United States, provides details on compliance issues such as registration, calculating tax liabilities, reporting, payment, penalties, appeals, and audit management.   Course III, Reform and Development of Sales and Use Tax in the United States, focuses on: (1) The sales tax reform and the Streamlined Sales Tax (SST); (2) Hot topics in tax treatment regarding e-commerce, Internet sales, M&A, sales of digital goods, cloud computing and software as a service; (3) A brief introduction of local sales taxes and gross receipts taxes.   This is Part II of Course II focusing on addressing the following fundamental questions: What are the consequences for noncompliance? How do taxpayers respond to audit by tax administrations?

Field of Study:
Taxes
Credit(s):
NASBA: 2.5
Course ID:
NASBA: 23313/27094
Instructor(s):
Susie (Qi) Duong, PhD
Course Format:
On Demand
Prerequisites:

None

Advanced Preparation:

None

Knowledge Level:
Basic
Publication Date:
11/30/2023
Planned Expiration:
09/30/2024
Provider:
Becker Professional Education
Learning objectives

This course has two parts. After completing this part of the course, the learner should be able to:

  • Identify the procedures and requirements of appeals
  • Identify the consequences of noncompliance such as penalties, interest and other actions that may be taken by the state for tax collection
  • Recognize the background and procedures of audit by tax administrations
  • Identify the management techniques of taxpayers in response to audit
Instructor Susie Duong

Instructor bio

Dr. Duong is an Accounting Subject Matter Expert for Becker Professional Education. Her professional background includes working in academia as well as in the accounting industry. She started her career working for EY as a senior associate focusing on interim, final and IPO audit of corporations in non-financial sectors such as manufacturing, utility, transportation, construction, services and so on. When working in academia, she taught both undergraduate-level and graduate-level accounting courses including Financial Accounting, Managerial Accounting and Financial Valuation at the University of Michigan, the University of North Carolina at Chapel Hill and National University of Singapore. Her academic research focuses on financial reporting issues in the banking industry and the use of accounting information in small business lending and debt contracting. Dr. Duong also owns a firm that provides tax compliance, research and consulting services. She holds a PhD in Accounting from the University of North Carolina at Chapel Hill, an M.Phil (Master of Philosophy) in Accounting from the University of Hong Kong and a BA in Accounting from Fudan University. She is also a CPA, CMA, CIA and an EA.

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

Areas of study:

Becker Policies:

Now Leaving Becker.com

You are leaving the Becker.com website. Once you click “continue,” you will be brought to a third-party website. Please be aware, the privacy policy may differ on the third-party website. Adtalem Global Education is not responsible for the security, contents and accuracy of any information provided on the third-party website. Note that the website may still be a third-party website even the format is similar to the Becker.com website.

Continue