Tax Crime and Fraud Investigation Course

Course Objectives
Upon completing this Tax Crime and Fraud Investigation course successfully, participants will be able to:
• Conduct effective tax crime and fraud investigation
• Identify the critical factors of the tax crime and fraud investigation process
• Recognise the key stages of tax crime and fraud investigation
• Identify the elements required for tax crime and fraud investigative decision-making
• Understand the principles of the “Investigative Mindset”
• Summarise the fundamental elements of investigative strategies
Course Outline
MANAGING AND LEADING INVESTIGATIONS – DOMESTIC AND INTERNATIONAL
• Introduction
• The importance of financial investigations
• Management of financial investigations
• Leadership skills
• Managing limited resources
• Domestic investigations
• International investigations
BENEFICIAL OWNERSHIP
• The fundamentals of ownership
• Asset ownership and their tax commitments
• Misuse of corporate legislations
• Offshore companies and tax crimes
INVESTIGATIVE TECHNIQUES
• Sources of information
• The investigative responsibility of banks and other economic institutions
• Prosecutorial and investigative challenges
• Threats and risks assessments
• Tools for effective investigation
COMPLEX MONEY LAUNDERING
• Illicit flows of finances
• Track money in complex financial arrangements
• Case study: Money laundering in an industry of choice
BRIBERY AND CORRUPTION
• Bribery and corruption awareness
• Role of tax and financial crime investigators in combating offences
• Awareness for tax examiners and auditors
• Issues pertaining to bribery and other types of corruption
• Support on how to recognise indicators of potential bribery attempts
• Corruption in the direction of routine tax assessments and audits
INTERNATIONAL CO-OPERATION
• Risks posed by corruption and money laundering
• Effective co-operation between government agencies and countries
• Current initiatives to improve inter-agency co-operation
FINANCIAL INTELLIGENCE UNITS
• Usage of modern techniques to identify connections between suspects of financial crimes
• Various agencies involved in the battle against financial crimes
• International instruments available
SUSPICIOUS TRANSACTIONS REPORTS
• Electronic sales suppression
• False invoicing
• Identifying tax crimes via transaction reports
• Checklist to audit corporate reports
INTELLIGENCE ANALYSIS
• Analysis of different co-operation models
• Combating financial crime
• Models for sharing information between tax administration and law enforcement units
• The role of the Financial Information Unit and financial regulators
ADVANCED INTERVIEWING TECHNIQUES
• Methods of proof
• Planning, conducting and recording interviews
• Best practices
• International initiatives
• Planning, conducting and recording interviews
• Investigative techniques
• Effective interview guidelines
• Dos and don’ts of investigative interviews
• The role of human psychology in conducting investigative interviews
IDENTIFYING, FREEZING AND RECOVERING ASSETS
• Functions of point of sales systems
• Areas of risk to tax administrations
• Case Study: issue of tax crime in the fisheries sector
• Frauds over taxes on profit and earnings
• Customs duties
• VAT
• Social security
• Recovering the proceeds of crime

Methodology
The training methodology integrates lectures, interactive discussions, collaborative group exercises, and illustrative examples. Participants will acquire a blend of theoretical insights and hands-on practical experience, emphasizing the application of learned techniques. This approach ensures that attendees return to their professional environments equipped with both the competence and self-assurance to effectively implement the acquired skills in their responsibilities.
DATE:
1ST BATCH: 13th – 16th May, 2025
2ND BATCH: 25th- 28th Nov, 2025