be worth more Postgraduate Diploma in Tax Strategy and Management
|
|
- Jordan Peters
- 6 years ago
- Views:
Transcription
1 be worth more Postgraduate Diploma in Tax Strategy and Management
2 be worth more
3 Contents General information 2 Programme structure 3 Curriculum 3 1
4 General information Centre for Accounting in association with the Centre for Business Dynamics, University of the Free State South African Tax Legislation has undergone fundamental changes over the past few decades. Most tax consultants do not keep their taxation knowledge up to date after completing their formal higher-education studies. Thus, the primary objective of this initiative is to bring all parties involved in the field of taxation up to date with the latest developments and changes and to extend their undergraduate knowledge on taxation and facilitate their specialising in the field, if they wish to do so. These short learning programmes and Postgraduate Diploma will empower individuals working in this field to optimally position themselves and their clients from a strategic tax perspective now, and in the future. More specifically these modules will bridge the gap between static, outdated knowledge and modern, relevant and up-to-date application of tax strategy and management. The University of the Free State (UFS) is one of a select few institutions accredited by the South African Institute of Chartered Accountants to present Chartered Accountancy training and has been training Chartered Accountants for over forty years. The taxation facilitators who will be presenting these modules are also driven individuals who are true specialists in their respective fields. The institutional infrastructure of the University of the Free State is world-class and extremely adequate in meeting the desired outcomes of these modules, and participants will have access to all necessary resources. ENTRANCE REQUIREMENTS Any B Com / B Acc Degree or equivalent qualification that includes taxation as a major subject or, Relevant work experience in the taxation fields (supported by a portfolio) that can be recognised in terms of prior learning as equivalent to the first criteria. All submissions are subject to a selection process. REGULATIONS Class attendance is a pre-requisite to the submission of assignments and admittance to the examinatons. Modules are only credit-bearing towards the diploma if the student complies with the entrance requirements. A complete list regarding rules and regulations is available on request. Please ensure that you read these rules. COST OF DIPLOMA Available on request. APPLICATION AND REGISTRATION The closing date for applications is November and the closing date for registration is January the following year. 2
5 Programme Structure Assessments Participants will be required to submit a practical assignment / case study and write a formal exam on each of the modules. Duration of the diploma The complete Postgraduate Diploma spans over a period of 12 months. The lectures are divided into 10 contact sessions of one day each. Lecture times are from 08h00-16h15. Curriculum Modules: VALUE ADDED TAX THE ESSENTIALS (TXA610) Value Added Tax involves every transaction of business. No other type of tax reaches as far and wide as VAT. This module will help you recognise the VAT implications of the actions of your business. Other indirect taxes like Excise Duty and Customs Duty are also dealt with on a introductory level. Complete their VAT returns correctly Calculate their VAT liability Plan the business transactions in a VAT efficient way Short certificate programmes Please note that each of the modules within the post graduate diploma can independantly be attended as a short certificate programme. Participants can further decide if they want to be assessed in order to obtain credits or simply attend for professional development purposes. If they are assessed the credits obtained could be used as part of a recognition of prior learning process should they wish to register for the complete diploma in the future. However, individual modules can only be credit-bearing towards the diploma if the student complies with the entrance requirements. Provide VAT advice Be able to perform basic Excise Duty and Customs Duty calculations Complete a VAT 201 return, i.e. calculate the VAT liability Register a vendor for VAT Advise clients on advance VAT issues from a tax planning perspective Integrate VAT with other taxes Complex VAT issues Entrepreneurs Tax practitioners Persons involved with VAT 3
6 Internal auditors INTRODUCTION TO TAX (TXA605) To enable a person to perform tax planning and calculate the tax liability of an individual taxpayer. Calculate the tax liability of the individual earning a salary and/or receiving part time income Calculate the tax liability of a natural person Advise an individual taxpayer on how to pay the minimum taxation (excluding salary restructuring) Calculation of taxable income including: Gross income Special inclusions Exempt income General deduction formula Special deductions Selected capital allowances Secondary trades Convergence with VAT, CGT, Tax planning, Tax avoidance Provisional Tax Entrepreneurs Tax practitioners Individual taxpayers Persons involved in the taxation of individuals TACKLING CAPITAL GAINS TAX (TXA608) To demystify the advanced aspects surrounding Capital Gains Tax, and reinforce the basic principles. Minimise the CGT liability in local and international tax planning Identify and calculate the CGT effect of a number of economic actions Integrate CGT with income tax, and other SA taxes The content will consist of the following discussion topics: The mechanics of CGT Disposals and acquisitions of assets Base cost Primary residence exclusion Other exclusions and roll-overs Special circumstances and complex CGT issues Convergence with normal tax and VAT Tax specialists in private practice Internal auditors SALARY STRUCTURING IN TAX PERSPECTIVE (TXA607) If one looks at the tax schemes involving salary structuring over the past two decades, it is no wonder that SARS is attacking salary structuring vigorously. This module will not only address 4
7 all the pitfalls employers fall into when structuring packages, but also address the positive manner in which salary packages can still be structured without infuriating SARS. Calculate the employee s tax liability Calculate the tax value and employee s tax implications of fringe benefits Make proper use of exemptions available toemployees Structure reimburse allowances in a tax-efficient way Avoid the adverse effect of s 23(m) on the employees Avoid the adverse effect of legislation on labour brokers and personal service companies of trusts Structure salary packages without creating pitfalls (by understanding court cases on salary structuring schemes) Calculate the employee s tax on the salary and benefits of foreign residents Fourth Schedule on employees tax Seventh Schedule on fringe benefits Exemptions under s10 Reimburse allowances under s8(1) S 23(m) that covers the disallowance of certain expenses with regard to remuneration Legislation and interpretation notes on labour brokers and personal service companies or trusts on salary structuring schemes Share options and share schemes Entrepreneurs Tax practitioners Persons involved in payrolls Persons involved in Human Resources Internal auditors ESTATE PLANNING IN PERSPECTIVE (TXA603) To enable a person to calculate and plan for all the tax consequences upon his/her passing away. Calculate donation tax and estate duty liabilities Competently perform estate planning and minimise all potential tax liabilities Use a trust as tool in estate planning Integrate estate duty with other taxes such as normal tax, Capital Gains Tax, etc. Donation tax Estate duty Estate planning Trusts as a tool in estate planning The impact of Capital Gains Tax on estate planning Tax practitioners Entrepreneurs Persons involved in estate planning Financial advisors BASIC CORPORATE TAX (TXA602) To address the basic intermediate corporate taxation needs of the average company or close corporation. Calculate the tax liability of a company or close corporation Calculate the dividends tax liability of a company or close corporation 5
8 Minimise the tax liability of a company / CC through tax planning Integrate tax types in corporate tax planning Topics / key focus areas to be covered Calculation of taxable income, including: Gross income Special inclusions Exempt income General deduction formula Pecial deductions Capital allowances, Trading Stock, Leases, Assessed losses and Recoupment Companies and CCs Convergence with VAT, CGT, Tax planning and Tax Avoidance Basic Dividends and dividends tax Internal and external auditors Tax specialists in private practice ADVANCED CORPORATE TAX MADE EASY (TXA601) The mere idea of doing advanced corporate tax often scares the tax practitioner. The actual truth is that there are very little special rules for companies, and general taxation rules are mostly applicable. The objective of this module is to do an indepth study of the implications of taxation in the corporate environment. Calculate the dividends tax on dividends (advanced) Identify situations where the corporate rules may be applied, and be able to apply these rules Identify transfer pricing and thin capitalisation situations, and avoid the adverse effect of these anti-avoidance rules Perform any corporate tax calculation Perform international tax planning Dividends and dividends tax (advanced) Corporate rules Transfer pricing and thin cap rules International tax (basic) Convergence with VAT, CGT and other tax implications for companies Entrepreneurs Tax practitioners FARMING FOR TAX PLEASURE (TXA604) To enable a person to perform tax planning and calculate the tax liability of a farmer. Calculate the tax liability of a farmer Advise a farmer on how to minimise his/her tax liability Integrate normal taxation with other taxes applicable to farmers (VAT, Capital Gains Tax etc.) Farming income Special provisions applicable to farmers Stock Capital expenditure provisions Forced sale and drought relief provisions General rating formula for farmers Convergence with normal tax, VAT and Capital Gains Tax 6
9 Tax practitioners Farmers Persons involved in the farming industry, e.g.: Agricultural advisors Presenter Private consultant INVESTMENTS AND THEIR TAX IMPLICATIONS (TXA606) Objective of this module To select the appropriate investment strategy for clients, from a tax perspective. Optimise tax efficiency in local and foreign investment planning Optimise tax efficiency in retirement planning Integrate tax on investments with all SA taxes Retirement planning Option Foreign investments Exemptions S 9C Option Share Dealers vs Share Investors Integration with Capital Gains Tax Electing the best entity Financial advisors and other persons in the financial services industry Tax specialists in the private sector TAX ADMIN! WHAT ARE MY RIGHTS? (TXA609) Objectives of the module The empowerment of individuals functioning in the tax industry in terms of taxpayers rights and the rights of SARS. The focus will also be on the new Tax Admin act, obligations, tax administration and tax avoidance. Know the types of taxes in SA, apply court decisions in taxation planning, and utilise interpretation notes critically in tax planning Follow best practice when escalating disputes to SARS Administer their own and clients tax affairs in line with best practice Advise clients on their constitutional rights and obligations in terms of tax planning and administration Choose the correct legal entity when embarking on an entrepreneurial venture Perform tax planning to avoid adverse effects of anti-avoidance legislation Taxpayers rights under the Constitution and other laws (PAJA) Types of taxes, Court decisions, Interpretation Notes Duties of SARS, Working of SARS, including E-filing Dispute Resolution Process (ADRs) Head-to-head comparison of entities for tax purposes General and specific anti-avoidance legislation Advanced Tax Rulings Reportable Arrangements + GAAR The New Tax Administration Act Internal auditors Tax specialists in private practice 7
10 CONTACT DETAILS FOR ENQUIRIES AND REGISTRATION Should you need more information contact us at: E: W: www. F: T: +27 (0) F: +27 (0) BML Programme UFS Business School PO Box 339 Brandhof Bloemfontein 9324 T: +27 (0) F: +27 (0) W: The Business School gratefully aclnowledges the financial support provided by the following institutions: Nedbank PPS ABSA SASKO SAB and Standard Bank Fully accredited by the CHE Member of AACSB 8
11 be worth more
12 Should you need more information contact us at: E: W: www. F: T: +27 (0) F: +27 (0) BML Programme UFS Business School PO Box 339 Brandhof Bloemfontein 9324 T: +27 (0) F: +27 (0) W: The Business School gratefully aclnowledges the financial support provided by the following institutions: Nedbank PPS ABSA SASKO SAB and Standard Bank Fully accredited by the CHE Member of AACSB
Taxation (F6) South Africa (ZAF) June & December 2017
Taxation (F6) South Africa (ZAF) June & December 2017 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination
More informationTaxation South Africa (TX-ZAF) (F6)
June and December 2018 Taxation South Africa (TX-ZAF) (F6) Syllabus and study guide Guide to structure of the syllabus and study guide Overall aim of the syllabus This explains briefly the overall objective
More informationTaxation (F6) Malawi (MWI) June & December 2012
Taxation (F6) Malawi (MWI) June & December 2012 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.
More informationTaxation (F6) Lesotho (LSO) June & December 2017
Taxation (F6) Lesotho (LSO) June & December 2017 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.
More informationVAT TRAINING PROGRAMMES FOR MANAGING TAX TRANSACTIONS PROFESSIONAL QUALIFICATIONS IN TAXATION
VAT TRAINING PROGRAMMES FOR MANAGING TAX TRANSACTIONS Principles of Value Added Tax (VAT) Advanced Principles of Value Added Tax (VAT) VAT Implementation and Control VAT for Financial Sector VAT For Insurance
More informationThe purpose of training is to ensure employees are adequately equipped to meet the requirements of their current positions and grow professionally.
The financial sector is broad with many professional avenues to choose from, yet the path of Tax Technician is one of the lesser known options. The Occupational Certificate: Tax Technician is a fairly
More informationTAX GUIDE FOR SMALL BUSINESSES 2013/14
SOUTH AFRICAN REVENUE SERVICE TAX GUIDE FOR SMALL BUSINESSES 2013/14 Another helpful guide brought to you by the South African Revenue Service Preface Tax Guide for Small Businesses 2013/14 This is a general
More informationProfessional Level Options Module, Paper P6 (ZAF)
Answers Professional Level Options Module, Paper P6 (ZAF) Advanced Taxation (South Africa) June 2011 Answers Note: The ACCA does not require candidates to quote section numbers or other statutory or case
More informationTAX PROFESSIONAL: FINAL EXAM OUTLINE EXTERNAL INTEGRATED SUMMATIVE ASSESSMENT (EISA)
TAX PROFESSIONAL: FINAL EXAM OUTLINE EXTERNAL INTEGRATED SUMMATIVE ASSESSMENT (EISA) 0 TAX PROFESSIONAL: FINAL EXAM OUTLINE (Early Draft: 30 May 2017) The final exam will consist of knowledge components
More informationTaxation (F6) Zimbabwe (ZWE) June & December 2013
Taxation (F6) Zimbabwe (ZWE) June & December 2013 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination
More informationF6 ZWE 2015 ADDITIONAL MATERIAL FOR: TAXATION (ZWE) (F6) JUNE AND DECEMBER 2015 EXAMS
ADDITIONAL MATERIAL FOR: TAXATION (ZWE) (F6) JUNE AND DECEMBER 2015 EXAMS This document is intended to assist you while studying the syllabus of F6 (ZWE). Please note that it is not sufficient to only
More informationTaxation (F6) Poland (POL) June & December 2014
Taxation (F6) Poland (POL) June & December 2014 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.
More informationTAXATION OF SMALL BUSINESSES. SCOF Presentation: 16 February 2011
TAXATION OF SMALL BUSINESSES SCOF Presentation: 16 February 2011 Overview Introduction Tax initiatives for small businesses announced in previous National Budgets The small business landscape in South
More informationAdvanced Taxation (P6) Malta (MLA) June & December 2016
Advanced Taxation (P6) Malta (MLA) June & December 2016 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination
More informationJune and December Taxation Romania (F6) Syllabus and study guide
June and December 2018 Taxation Romania (TX-ROM) (F6) Syllabus and study guide Guide to structure of the syllabus and study guide Overall aim of the syllabus This explains briefly the overall objective
More informationCALL FOR COMMENT: 2010 TAX RELATED BUDGET PROPOSALS
Ref: # 303290 Submission File 23 February 2010 Mr. Bradley Viljoen Committee Secretary Standing Committee on Finance 3rd Floor 90 Plein Street Cape Town 8000 BY E-MAIL: bviljoen@parliament.gov.za Dear
More informationTaxation Botswana (BWA) (F6) June & December 2014
Taxation Botswana (BWA) (F6) June & December 2014 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination
More informationLearn to thrive in the world of Financial Planning & Insurance
Learn to thrive in the world of Financial & Insurance Qualifications & career path Message from the Dean NQF8 Postgraduate Diploma in Financial CERTIFIED FINANCIAL PLANNER Practitioner, Professional Wealth
More informationTAX GUIDE FOR MICRO BUSINESSES 2011/12
SOUTH AFRICAN REVENUE SERVICE TAX GUIDE FOR MICRO BUSINESSES 2011/12 Another helpful guide brought to you by the South African Revenue Service Foreword TAX GUIDE FOR MICRO BUSINESSES 2011/12 This guide
More informationThe HRTorQue REPORTER
HRTorQue Newsletter October 2011. The HRTorQue REPORTER Employment Equity (e-torque and non e-torque Clients) The HRTorQue Team Comply and avoid fines of up to R 900 000 or 10% of annual turnover! Maximise
More informationProfessional Level Options Module, Paper P6 (ZAF) 1 David Sole
Answers Professional Level Options Module, Paper P6 (ZAF) Advanced Taxation (South Africa) June 008 Answers 1 David Sole (a) Taxable income for the year of assessment ended 9 February 008 R Orgshops taxable
More informationAdvanced Taxation Malta (ATX-MLA) Syllabus and study guide
Advanced Taxation Malta (ATX-MLA) Syllabus and study guide June and December 2019 Summary of content Introduction 1. Intellectual levels 2. Learning hours and educational recognition 3. Guide to ACCA examination
More informationTHE CORPORATE INCOME TAX EFFECT OF GROUP RESTRUCTURINGS IN SOUTH AFRICA
University of the Witwatersrand, Johannesburg THE CORPORATE INCOME TAX EFFECT OF GROUP RESTRUCTURINGS IN SOUTH AFRICA Candyce Blew A research report submitted to the Faculty of Commerce, Law and Management,
More informationCurriculum of the Continuing Education Programme Tax Law, Accounting and Finances at the University of Innsbruck
Note: The following curriculum is a consolidated version. It is legally non-binding and for informational purposes only. The legally binding versions are found in the University of Innsbruck Bulletins
More informationThere will be a written paper of 3 hours. The paper will be in three sections as follows:
5. Business Taxation (IBTX) Syllabus overview This syllabus introduces CIMA students to a wide range of taxation concepts and legislation. It recognises that Chartered Management Accountants will not be
More informationTAXS H2303: Taxation 1
Module Title: Language of Instruction: Taxation 1 in Accounting Degree English Credits: 10 NFQ Level: 7 Module Delivered In 2 programme(s) Teaching & Learning Strategies: Lectures - communication of knowledge
More informationTaxation (F6) Zimbabwe (ZWE) June & December 2014
Taxation (F6) Zimbabwe (ZWE) June & December 2014 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination
More informationTaxation is a key component of the overall skills base of today's professional accountant.
ADVANCED TAXATION CPA PROGRAM SUBJECT OUTLINE Study guide: Third edition Taxation is a key component of the overall skills base of today's professional accountant. Business leaders appreciate that there
More informationThe Easy2Understand Tax Guidebook for SMEs
The Easy2Understand Tax Guidebook for SMEs TABLE of contents Introduction OnE: Types of Tax as they relate to SMEs What is VAT? What is PAYE, UIF, SDL? What is Dividends Tax? What is Customs and Excise?
More informationFoundations in Taxation FTX (UK) June and December 2018
Foundations in Taxation FTX (UK) June and December 2018 This syllabus and study guide is designed to help with teaching and learning and is intended to provide detailed information on what could be assessed
More informationAdvanced Taxation (P6) Malta (MLA) June & December 2015
Advanced Taxation (P6) Malta (MLA) June & December 2015 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination
More informationTaxation Poland (TX- POL) (F6)
June and December 2018 Taxation Poland (TX- POL) (F6) Syllabus and study guide Guide to structure of the syllabus and study guide Overall aim of the syllabus This explains briefly the overall objective
More informationTaxation - Singapore (SGP) (F6) Exams in the year 1 April 2017 to 31 March 2018
Taxation - Singapore (SGP) (F6) Exams in the year 1 April 2017 to 31 March 2018 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be
More informationTAX GUIDE FOR SMALL BUSINESSES 2011/12
SOUTH AFRICAN REVENUE SERVICE TAX GUIDE FOR SMALL BUSINESSES 2011/12 Another helpful guide brought to you by the South African Revenue Service Foreword TAX GUIDE FOR SMALL BUSINESSES 2011/12 This document
More informationConsidering a Tax Qualification?
Considering a Tax Qualification? Choose a Tax Qualification that Suits your Needs Chartered Tax Adviser (CTA) Become an Expert in Tax The gold standard in tax education, the Chartered Tax Adviser (CTA)
More informationIncome Tax. ABC of Capital Gains Tax for Companies (Issue 7) ABC of Capital Gains Tax for Companies (Issue 7) 1
Income Tax ABC of Capital Gains Tax for Companies (Issue 7) ABC of Capital Gains Tax for Companies (Issue 7) 1 Preface ABC of Capital Gains Tax for Companies This guide provides a basic introduction to
More informationTaxation Vietnam (VNM)(F6) June & December 2017
Taxation Vietnam (VNM)(F6) June & December 2017 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.
More informationFACULTY OF LAW CONTINUING EDUCATION PROGRAMMES
FACULTY OF LAW CONTINUING EDUCATION PROGRAMMES CONTINUING EDUCATION PROGRAMMES AT THE UNIVERSITY OF JOHANNESBURG FACULTY OF LAW The University of Johannesburg offers a varied list of Continuing Education
More informationFoundations in Taxation FTX (LSO) June & December 2018
Foundations in Taxation FTX (LSO) June & December 2018 This syllabus and study guide is designed to help with teaching and learning and is intended to provide detailed information on what could be assessed
More informationDeloitte School of Tax Corporate Tax Bootcamp
South Africa Deloitte School of Tax October - December 2017 Deloitte School of Tax Corporate Tax Bootcamp We have the pleasure of inviting you to our two-day Corporate tax Bootcamp Workshop. This workshop
More informationName Phone Logo
External Assessment Specifications Document Curriculum Code Qualification Title NQF Level 331303001 Tax Technician 6 Name Email Phone Logo Assessment Quality Partner South African Institute of Tax Practitioners
More informationTaxation - Singapore (SGP) (F6) June & December 2012
Taxation - Singapore (SGP) (F6) June & December 2012 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination
More informationTaxation (Cyprus) F6 (CYP) June & December 2014
Taxation (Cyprus) F6 (CYP) June & December 2014 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.
More informationDeloitte School of Tax & Legal Corporate Tax Bootcamp
South Africa Deloitte School of Tax & Legal October - December 2018 Deloitte School of Tax & Legal Corporate Tax Bootcamp We have the pleasure of inviting you to our two-day Corporate tax Bootcamp Workshop.
More informationTaxation (Cyprus) F6 (CYP) June & December 2016
Taxation (Cyprus) F6 (CYP) June & December 2016 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.
More informationA NEW, PRACTICAL APPROACH TO TAX ADVICE FOR MODERN ACCOUNTANTS
A NEW, PRACTICAL APPROACH TO TAX ADVICE FOR MODERN ACCOUNTANTS 50+ modules included Based around real-life individual and business situations Practical tools such as mindmaps, calculators, decision trees,
More informationTaxation Singapore (TX- SGP) (F6)
June 2018 to March 2019 Taxation Singapore (TX- SGP) (F6) Syllabus and study guide Guide to structure of the syllabus and study guide Overall aim of the syllabus This explains briefly the overall objective
More informationPAYE must be deducted by an employer from remuneration paid to an employee when the income accrues or is paid to the employee.
PAYE must be deducted by an employer from remuneration paid to an employee when the income accrues or is paid to the employee. Q How can PAYE be deducted from an accrual? Income that accrues in one tax
More informationTax Technician Knowledge Competency Assessment June 2015 Paper 1: Solution
Tax Technician Knowledge Competency Assessment June 2015 Paper 1: Solution Instructions to Candidates 1. This competency assessment paper consists of two questions. 2. Answer each question in a separate
More informationThe Australia Taxation reflects legislation in place at 1 November Exam questions will be based upon the tax year.
AUSTRALIA TAXATION CPA Program subject outline First edition A professional accountant is required to possess fundamental tax law knowledge and skills. Australia Taxation introduces fundamental concepts
More informationTaxation Pakistan (PKN)(F6) June & December 2017
Taxation Pakistan (PKN)(F6) June & December 2017 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.
More informationFROM POWERFUL PARTNERSHIPS COME POWERFUL SOLUTIONS. Budget Pocket Guide 2018/2019 TAX & EXCHANGE CONTROL
FROM POWERFUL PARTNERSHIPS COME POWERFUL SOLUTIONS Budget Pocket Guide 2018/2019 TAX & EXCHANGE CONTROL CONTENTS 1 1 RATES OF TAXES, 3 USEFUL INFORMATION AT A GLANCE, 4 TRAVEL ALLOWANCE, 6 COMPANY CAR,
More informationBudget Highlights 2018
Budget Highlights 2018 14 March 2018 Budget Highlights Value-Added Tax rate increases from 14% to 15% on 1 April 2018 Limited relief for the effect of inflation in adjusting Personal Income Tax rates resulting
More informationThe MSc in Actuarial Science programme consists of two stages.
PROGRAMME SPECIFICATION KEY FACTS Programme name Actuarial Science Award MSc School Cass Business School Department or equivalent Specialist Masters Programme Programme code PSACSM Type of study Full Time
More informationCourse-Level Assessment Project: Computation of Taxes Payable and Providing Tax Planning Advice to a Corporate Client
Course Description This course builds on concepts learned in introductory financial accounting and microeconomics and in the study of the fundamentals of the Canadian Income Tax System with respect to
More informationProfessional Level Options Module, Paper P6 (ZAF)
Answers Professional Level Options Module, Paper P6 (ZAF) Advanced Taxation (South Africa) December 2016 Answers Note: ACCA does not require candidates to quote section numbers or other statutory or case
More informationEconomic Landscape of South Africa
Economic Landscape of South Africa INTRODUCTION One of the leading economies in Africa, with a well-developed infrastructure and established trade links with the rest of the continent, South Africa is
More informationSOUTH AFRICA GLOBAL GUIDE TO M&A TAX: 2017 EDITION
SOUTH AFRICA 1 SOUTH AFRICA INTERNATIONAL DEVELOPMENTS 1. WHAT ARE RECENT TAX DEVELOPMENTS IN YOUR COUNTRY WHICH ARE RELEVANT FOR M&A DEALS AND PRIVATE EQUITY? In the 2016 Budget Review, tax avoidance
More informationNEWS FLASH - February 2016
NEWS FLASH - February 2016 Africa: South Africa CRS TAX POCKET GUIDE 2016/2017 it is important that Employers note the following TAX RATES (TAX YEAR ENDING 28 FEBRUARY 2017) Individuals and special trusts
More informationCourse Title : Executive Tax Programme Level I (Income Tax Individual) Intake Number : 2 / 2013
COURSE PROGRAMME Course Title : Executive Tax Programme Level I (Income Tax Individual) Intake Number : 2 / 2013 Level : Basic Duration : 4.5 days (26 CPE Hours) Course fee: $1016.50 (no subsidy) $864.03
More informationProfessional Insurance Certification (PIC) Leading Excellence in Insurance
Professional Insurance Certification (PIC) Leading Excellence in Insurance Global Reach BIBF plays a vital role in the training and development of human capital in the Middle East and North Africa. Our
More informationINCOME TAX / TAXATION
INCBUS JUNE 2012 EXAMINATION DATE: 6 JUNE 2012 TIME: 09H00 12H00 TOTAL: 100 MARKS DURATION: 3 HOURS PASS MARK: 40% (KJ-59 / BUS-LT) INCOME TAX / TAXATION THIS EXAMINATION PAPER CONSISTS OF 2 SECTIONS:
More informationTAX GUIDE FOR SMALL BUSINESSES 2009/10
SOUTH AFRICAN REVENUE SERVICE TAX GUIDE FOR SMALL BUSINESSES 2009/10 Another helpful guide brought to you by the South African Revenue Service TAX GUIDE FOR SMALL BUSINESSES 2009/10 This document is a
More informationTaxation (UK) (F6) June & December 2012
Taxation (UK) (F6) June & December 2012 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session. THE
More informationThe use of tax administrative data in research: a South African experience. Public Economics for Development, Maputo, July 2017
The use of tax administrative data in research: a South African experience Public Economics for Development, Maputo, July 2017 0 OUTLINE Introduction why tax administration data? Behind the scenes: setting
More informationAdvanced Taxation (P6) Malta (MLA) June & December 2012
Advanced Taxation (P6) Malta (MLA) June & December 2012 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination
More informationThe MSc in Actuarial Science programme consists of two stages:
PROGRAMME SPECIFICATION KEY FACTS Programme name Actuarial Science Award MSc School Cass Business School Department or equivalent Specialist Masters Programme Programme code PSACSC Type of study Full Time
More informationTax data card 2018/2019
Tax data card 2018/2019 1 Contents 1 Individuals and trusts 4 Companies 5 Capital allowances 6 Capital gains tax 7 Tax Administration Act penalties 8 Value-added tax 8 Other taxes, duties & levies 10 Exchange
More informationProfessional Level Options Module, Paper P6 (ZAF)
Answers Professional Level Options Module, Paper P6 (ZAF) Advanced Taxation (South Africa) June 2009 Answers 1 Tax Advisor Firm s Address Joe van Gent Client s Address 1 June 2009 Dear Joe Please find
More informationContinuing Professional Development (CPD)
Continuing Professional Development (CPD) Regulations and Guidance Notes November 2016 CONTENTS CPD REGULATIONS 5 1. MEMBERSHIP OBLIGATIONS...5 2. PRINCIPLES OF CPD...5 3. RECORDING CPD...6 4. COMPLIANCE...6
More informationFundamentals Level Skills Module, Paper F6 (ZAF)
Answers Fundamentals Level Skills Module, Paper F6 (ZAF) Taxation (South Africa) June 203 Answers and Mark Scheme Note: ACCA does not require candidates to quote section numbers or other statutory or case
More informationTaxation - Singapore (SGP) (F6) Exams in the year 1 April 2015 to 31 March 2016
Taxation - Singapore (SGP) (F6) Exams in the year 1 April 2015 to 31 March 2016 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be
More informationExecutive Tax Programme Level II (Income Tax Business & Corporate)
COURSE PROGRAMME Course Title : Executive Tax Programme Level II (Income Tax Business & Corporate) Intake Number : 3/2011 Level : Intermediate Recommended for : Participants with 1-2 years relevant working
More informationAdvanced Taxation Cyprus (ATX- CYP) (P6)
June & December 2018 Advanced Taxation Cyprus (ATX- CYP) (P6) Syllabus and study guide Guide to structure of the syllabus and study guide Overall aim of the syllabus This explains briefly the overall objective
More informationSECTION 4: STATEMENT OF WORK EXPERIENCE
SECTION 4: STATEMENT OF WORK EXPERIENCE Curriculum Number: 331303001 Curriculum Title: Tax Technician Learner Details Name: ID Number: Employer Details Company Name: Address: Supervisor Name: Work Telephone:
More informationTaxation Vietnam (TX-VNM) (F6)
June and December 2018 Taxation Vietnam (TX-VNM) (F6) Syllabus and study guide Guide to structure of the syllabus and study guide Overall aim of the syllabus This explains briefly the overall objective
More informationIR64 - Giving to charity by businesses
IR64 - Giving to charity by businesses Introduction This Help Sheet sets out the tax reliefs available to encourage businesses to give to charity. The sheet explains the different rules that might apply
More informationSARS approach to Government institutions
SARS approach to Government institutions 1. SARS focusses on the Tax Compliance of Government Institutions at a National, Provincial and Local Level. 2. SARS Risks that we focus are: Correct Registration,
More informationUNIPALM INVESTMENT HOLDINGS LIMITED UNAUDITED INTERIM FINANCIAL REPORT ENDING 31 AUGUST 2012 (6 MONTHS)
===================================================================== UNIPALM INVESTMENT HOLDINGS LIMITED INTERIM FINANCIAL REPORT ENDING 31 AUGUST 2012 (6 MONTHS) =====================================================================
More informationTAX GUIDE FOR SMALL BUSINESSES 2008/09
SOUTH AFRICAN REVENUE SERVICE TAX GUIDE FOR SMALL BUSINESSES 2008/09 Another helpful guide brought to you by the South African Revenue Service TAX GUIDE FOR SMALL BUSINESSES 2008/09 This document is a
More informationSARS Tax Guide 2014 / 2015
This SARS pocket tax guide has been developed to provide a synopsis of the most important tax, duty and levy related information for 2014/15. SARS Tax Guide 2014 / 2015 INCOME TAX: INDIVIDUALS AND TRUSTS
More informationSouth African Income Tax Guide for 2013/2014
South African Income Tax Guide for 2013/2014 Individuals and trusts Income tax rates for natural persons and special trusts Year of assessment ending 28 February 2014 Taxable income Taxable rates 0 165
More information1 Strategising for growth BUDGET 2017/2018 SUMMARY OF MAJOR FEATURES Tax proposals Companies and close corporations The rate of normal tax remains
1 Strategising for growth BUDGET 2017/2018 SUMMARY OF MAJOR FEATURES Tax proposals Companies and close corporations The rate of normal tax remains unchanged at 28% in respect of years of assessment ending
More informationIncome Tax. Tax Guide for Small Businesses 2015/16
Income Tax Tax Guide for Small Businesses 2015/16 Preface Tax Guide for Small Businesses 2015/2016 This guide is a general guide dealing with the taxation of small businesses. This guide is not an official
More informationThe degree is accredited by the Actuarial Profession and its structure mirrors that of the professional body qualifications.
PROGRAMME SPECIFICATION KEY FACTS Programme name Actuarial Management Award MSc School Cass Business School Department or equivalent Specialist Masters Programme Programme code PSACMA Type of study Full
More informationHearings on Fiscal Framework and Revenue Proposals (2015): Standing and Select Committees on Finance. 4 March 2015 Professor Keith Engel
Hearings on Fiscal Framework and Revenue Proposals (2015): Standing and Select Committees on Finance 4 March 2015 Professor Keith Engel Tax Increase Reluctantly Accepted The Minister s tax increase is
More informationOUR MISSION IS TO SERVE today's most successful people and their businesses
COMPANY BROCHURE FTC Corporate & Tax Advisory Pte Ltd, established 1984, is boutique firm of accredited tax advisors and corporate advisory specialists. We try to get the basic ethos of the company right
More informationTHE EXTERNAL INTEGRATED SUMMATIVE ASSESSMENT Tax Professional Preparatory Course
THE EXTERNAL INTEGRATED SUMMATIVE ASSESSMENT Tax Professional Preparatory Course CONTEXT The 2018 External Integrated Summative Assessment (EISA) or final exam will consist of three components, namely
More informationGuide. for. Income Tax & other taxes for Individuals. Tax Thresholds, Tax Rates & Tax Rebates
Guide for Income Tax & other taxes for Individuals South Africa has a hybrid tax system i.e. residents are taxed on their world-wide income (residence-based system of taxation) and non-residents are taxed
More informationRobert Waruiru, Tax Director, KPMG Advisory Services Ltd. Thursday, 25 th October 2018
Overview of Kenya s tax journey and future outlook Presentation by: Robert Waruiru, Tax Director, KPMG Advisory Services Ltd. Thursday, 25 th October 2018 Uphold public interest Presentation Outline Pre-independence
More informationCertificate in Financial Securities Management
Certificate in Financial Securities Management Course Rationale This is a certificate course in Financial Securities Management. Successful participants in this course will be deemed to have satisfied
More informationMorocco Tax Guide 2012
Tax Guide 2012 structure of country descriptions a. taxes payable FEDERAL TAXES AND LEVIES COMPANY TAX CAPITAL GAINS TAX BRANCH PROFITS TAX SALES TAX/VALUE ADDED TAX FRINGE BENEFITS TAX LOCAL TAXES OTHER
More informationInsurance Industry Qualifications
Insurance Industry Qualifications i ii In one of the world s most dynamic industries, knowledge, technical skill, creativity and professional relationships are what make for truly great performers. Through
More informationRE: CALL FOR COMMENT: DRAFT TAXATION LAWS AMENDMENT BILL ( TLAB )
5 August 2013 Ms N. Mpotulo The National Treasury 240 Vermuelen Street PRETORIA 0001 Ms A. Collins Legal & Policy The South African Revenue Service Lehae La SARS PRETORIA 8000 BY E-MAIL: nomfanelo.mpotulo@treasury.gov.za
More informationGraduate Diploma in Financial Planning 18
Graduate Diploma in Financial Planning 18 19 The College of Professional Finance Postgraduate Education 2018/2019 www.iob.ie/postgrad Who we are The Institute of Banking The Institute of Banking is the
More informationCourse-Level Assessment Project: Computation of Taxes Payable and Providing Tax Planning Advice to a Client
Course Description This course builds on concepts learned in introductory financial accounting and microeconomics and in the study of the fundamentals of the Canadian Income Tax System with respect to
More informationProfessional Diploma in Financial Advice
Professional Diploma in Financial Advice Programme title: Programme code: Teaching mode: NFQ level 1 : Programme (total) ECTS 2 : Programme modules: Recommended sequence for registration of modules: Entry
More informationTaxation Malaysia (MYS)(F6) December 2013 & June 2014
Taxation Malaysia (MYS)(F6) December 2013 & June 2014 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination
More informationAttorneys. Financial and Taxation Directory 2005/2006
Attorneys Financial and Taxation Directory 2005/2006 CONTENTS South African Taxation Highlights of the 2005/2006 Budget 2-4 Calculation of Tax Payable 5 Tables of Normal Tax Payable 6-7 Comparison of 2006
More informationPAPUA NEW GUINEA TAX TRAINING 2018 TRAINING SCHEDULE
PAPUA NEW GUINEA TAX TRAINING 2018 TRAINING SCHEDULE Tax Training Topics Deloitte PNG runs comprehensive tax training on various tax related subjects on a regular basis in Port Moresby. If you are interested
More information