Compromise and Deferment of Arrears Taxes
knowledge and understanding of the basics for completion of all relevant documentation needed for submission
Updated on Jun, 2025
Language - English
Finance and Accounting,Taxes,Tax Preparation
Lectures -3
Resources -1
Duration -1 hours
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Course Description
Corporate tax refers to a tax charged by the government on a company’s profits or net income. A business earns profits from different sources such as sales, capital gains, commission, and rent, among others. The tax imposed on these earnings is an essential source of revenue for the government.
During this course, all the different revenues taxable under South African law as well as the deductions allowed, will be unpacked in detail, in order to assist the learner to calculate the company tax obligations, correctly.
Content discussed:
- Income
- Gross Income – Definition & Specific inclusions
- Exempt Income
- Deductions
- General deductions
- Specific deductions
- Capital allowances
- Taxable capital gains
- Taxation payable for different companies
- SA Companies
- Small business corporations
- Nonresident companies
- Dividend tax
- Contributed tax capital
- Exemptions for dividend tax
- Tax implications of dividends to shareholders
- Trading stock
- Expenditure and allowances relating to Capital Assets
- Learnership Agreements
- Prepaid expenses
Goals
Content discussed:
- Income
- Gross Income – Definition & Specific inclusions
- Exempt Income
- Deductions
- General deductions
- Specific deductions
- Capital allowances
- Taxable capital gains
- Taxation payable for different companies
- SA Companies
- Small business corporations
- Nonresident companies
- Dividend tax
- Contributed tax capital
- Exemptions for dividend tax
- Tax implications of dividends to shareholders
- Trading stock
- Expenditure and allowances relating to Capital Assets
- Learnership Agreements
- Prepaid expenses
Prerequisites
No prerequisites for this course
Curriculum
Check out the detailed breakdown of what’s inside the course
Compromise and Deferment of Arrears Taxes
3 Lectures
-
Part 1
23:27
23:27
-
Part 2
29:28
29:28
-
Part 3
18:55
18:55
Instructor Details
Bizfacility
We offer a variety of self-study courses, and packages to provide an understanding of all aspects of Bookkeeping, Accounting, Financial instruments, Management Accounting and Financial procedures that are essential for the running of a business.
As finance is a universal language, all online courses offered through UDEMY, are useful to anyone in the world as it complies with IFRS (International Framework of Reporting Standards) and does not include any country-specific VAT or tax content.
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