This course aims to provide learners with an overview of personal income tax, taxpayers, income that taxpayers must pay, determine the type of taxable income, tax basis, tax calculation method, tax exemption, tax settlement, tax refund, personal income tax deduction when receiving income from salary and from common civil transactions in life and handling violations of tax obligations. The content of the lessons in this course will help learners in the process of living, working and working through self-determining obligations and properly performing their tax payment responsibilities for the income received.