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 session, 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
• Non-resident 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

Session 3: Capital Gains Tax Advanced - Webinar

Session 4: Company Tax Submissions - Webinar

Session 5: Business Valuation for Beginners - Webinar

Note: If you're unable to attend the live webinar on the scheduled date, you can still book and pay for the webinar – the course notes and a copy of the recording will be provided for self-study in your own time.

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