Tax Workshop

To enable business owners to manage their tax affairs in a competent and responsible way, whilst taking advantage of allowances and benefits available in terms of the tax legislation without fear of penalties and interest.

Content:

• Module A: South African Tax Basics
  • Overview of the SA tax system
  • Direct and Indirect taxation
  • Tax treatment of entities and individuals
• Module B: Taxation of Companies and Close Corporations
  • The general deduction formula
  • Disallowable expenditure
  • Capital expenditure and allowances
  • Tax incentives, including Small Business Corporation Tax
  • Dividend tax
  • Deferred tax
  • Employer’s duties regarding Employees’ Tax
  • Provisional tax
• Module C: Taxation of Individuals
  • Income from employment and other income
  • Property rental income
  • Retirement funds and annuities
  • Company car vs. travel allowance
  • Capital Gains Tax basics
• Module D: Value Added Tax
  • VAT basics
  • Tax invoices and credit notes
  • The VAT control account
  • Disallowable items
  • VAT exceptions and adjustments

• The programme is in workshop format, with applicable case studies and discussion groups, facilitated by a Stratagem subject matter expert.