2-Part Webinar Series: Fundamentals of Calculating a Company’s Taxable Income
The Fundamentals of Calculating a Company’s Taxable Income webinar series is developed to take participants systematically through relevant corporate tax principles.
The aim of this webinar is to assist participants to make the correct initial tax decisions when dealing with a set of facts. Pertinent questions will be addressed, such as:
- whether an expense is revenue or capital in nature?
- whether there is an allowance which may be claimed?
- which allowance to claim?
These types of decisions can have a significant cumulative impact on the tax that a business pays or save.
Participants will be able to identify and understand the core principles behind key areas that affect any corporate tax calculation and will be equipped to take more holistic approach to their work tasks.
The webinar will contribute to 4 hours CPD/CPE.
Cost: R1 380 (inclusive of VAT)
2-Part Webinar Series: Fundamentals of Capital Gains Tax
Every business has assets and needs to account for capital gains or losses on the disposal thereof. Although Capital Gains Tax (CGT) has been part of the South African Legislation since 2001, some complex areas in calculating CGT are still challenging to taxpayers.
The Fundamentals of Capital Gains Tax webinar series aims to improve the understanding of both the basic mechanics of capital gains tax, as well as to an awareness of some of the more complex areas that need to be considered and applied when preparing or reviewing capital gains/losses in a year of assessment.
During the webinar series we unpack some pertinent questions, such as:
- When is CGT triggered?
- How do you accurately calculate the capital gain or loss on disposal?
- What is the impact of debt relief?
- Where do you disclose capital gains items on the ITR14 Tax Return?
- What is the impact of CGT on your provisional tax estimates and payments?
- Are you realising the available benefits by using your capital assets in the most tax efficient manner and steering clear of the myriad of anti-avoidance measures applicable to capital gains and losses?
- What are the capital loss restrictions in place?
The webinar will contribute to 4 hours CPD/CPE.
Cost: R1 380 (inclusive of VAT) / R1 200 (exclusive of VAT) per delegate
2-Part Webinar Series: Fundamentals of Capital Tax Allowances
Understanding the key tax principles relating to fixed assets are of importance to any business. It is essential that businesses take care to identify the capital expenditure eligible for capital allowances and categorise the assets to the specified rates in order to correctly calculate and declare its tax liability
The Fundamentals of Capital Tax Allowances webinar series aims to revise the key tax principles related to capital expenditure and focuses on a basic tax theoretical framework to apply when making decisions on how to classify expenditure incurred relating to fixed assets, for example, whether to capitalise or not, and if capitalised, which allowance to correctly apply. We will also address the tax consequences of the subsequent disposal of an allowance asset.
The webinar material includes a training manual which contain the essential information on the key tax principles and the application thereof to practical examples that serves as a reference source after completing the course.
The webinar will contribute to 4 hours CPD/CPE.
Cost:
R1 380 (inclusive of VAT) / R1 200 (exclusive of VAT)
