The Miscellaneous Tax Self-Study Package allows you to gain knowledge on the topic of taxation in your own time.

This package includes 6 comprehensive self-study courses providing the learner the opportunity to study this subject at their own pace.

The following self-study courses are included in this package:

Module 1: Tax Aspects of Corporate Formations & Asset-for-share Transactions

• Types of corporate reorganizations
• Tax treatment of –
  • Company formations
  • Asset for share transactions
  • Company liquidations
  • Amalgamations
• Anti-avoidance provisions such as
  • Dividend stripping
  • Value mismatch transactions

Module 2: Tax Aspects of Loan Accounts

• Explanation of tax effects of loans to and from companies
• Explanation of the section 7C deemed donation provision
• Explanation of the section 64E(4) deemed dividend provision
• Tax issues for offshore trusts and resident beneficiaries

Module 3: Tax Implications of Fixed Property Transactions

• Definition of fixed property
• Income tax implications
• Transfer duty or VAT
• Requirements when VAT is payable
• Requirements when transfer duty is payable
• Value of property
• Shari’a compliant financing arrangements
• Periodical payments
• Exemptions
• Information to be kept
• Penalties and fines

Module 4: Taxation of Farmers

• What constitutes farming operations, as well as the concept of farming income
• Overview of the general tax rules that remain applicable to farming operations
• Special tax provisions applicable to farming operations
• Deductions granted and the determination of taxable income from farming
• Valuation of livestock and produce for tax purposes
• Ringfencing provisions
• Ceasing farming operations
• Brief overview of the VAT and Diesel rebate available for farming operations

Module 5: Withholding Tax on Interest & Dividends

• What is a dividend?
• What is interest?
• How should the withholding tax be calculated in each case?
• Who is responsible?
• What are my administrative requirements?

Module 6: Managing your Second Provisional Tax Return

• Who is a "provisional taxpayer"
• Requirements of a provisional taxpayer
• Calculating estimated taxable income and provisional tax liability
• Interest and penalties

All Included:

• Video presented courses
• Downloadable course material
• Certificate of training
• Optional assessments
• SAICA, SAIBA, ACCA, IACSA, IRBA, SAIT Accredited - 24 verifiable CPD hours (4 per session)