Passive Income, Exemptions, Deductions & Tax

Passive Income, Exemptions, Deductions & Tax free download

Practical approach to Passive Income, Exemptions, Deductions & Tax

*Please note that this course is based on South African Tax*

As a tax professional, learners are immediately confronted with large volumes of detailed tax theory, and struggle to understand how the theory fits into the end goal of preparing tax computations.

This course has been designed to develop a foundation of simple application upon which the complexities of taxation can be built at a later stage. The approach is practical rather than theoretical.

Topics Discussed:

• Gross Income

  • Total Amount

  • In cash or otherwise

  • Received by or accrued to

  • Capital

  • Residence

  • Source

  • Source in terms of section 9

• Passive income exemptions

  • Non-resident’s interest exemption

  • Natural person’s interest exemption

  • South African dividends – section 10 (1)(k)(i)

  • Dividends and interest paid as an annuity

  • Royalties paid to non-residents

  • Purchased annuities

  • Foreign dividends

• Deductions

All Included:

• Video presented course

• Downloadable course material

• Certificate of training

• Assessment (optional)

• SAIT Accredited - 4 Verifiable CPD Points

About the Presenter:

Ruzel van Jaarsveld

Ruzel has over 26 years financial and bookkeeping experience, working with many industries and corporate environments, with extensive knowledge and practical application of trial balance, payroll, VAT, PAYE returns, Inventory control, Management Accounts, E-filing and Procedures of Importing and Exporting.

Ruzel is a seasoned appointed facilitator with Biz Facility, and for numerous years has been presenting various national practical financial workshops to business owners and corporate financial staff.