Introduction
to tax administration
The various forms of taxation in South Africa can be
very complicated and often confusing. However, taxation
affects every business and therefore a basic understanding
of the tax system is necessary to ensure compliance
with the relevant laws. This course focuses on the two
forms of taxation that affects all businesses on a daily
basis, i.e. Value-added tax and Employees’ tax.
This course includes latest developments for the 2008
filing season and addresses employers’ obligations
in this regard. The material also includes a useful
tax guide and several case studies.
Who should attend?
Entrepreneurs, accounts staff at any level, HR staff,
payroll clerks, bookkeepers and similar
Duration
One day
Outcomes
Participants will:
 Gain
an overview of the different types of tax in South
Africa including who is liable for tax and how tax
is collected by SARS
Understand
salary structures, taxable and non-taxable benefits,
etc.
Understand
allowances and fringe benefits
Understand
how to calculate and administer employees’ tax
Understand
Value added tax (VAT) – structure and registration
Understand
how to calculate VAT
Understand
the VAT implications of specific transactions
Understand
the administration of VAT
Gain
an overall understanding of SARS e-Filing
Course content
An
overview of the different types of tax payable in
South Africa
Normal
taxation for natural persons
Salary
structures
Allowances
Fringe
benefits
Exemptions
and deductions
Collection
and calculation of employees’ tax
Budget
for tax payments
Value-added
tax (VAT)
Calculation
of VAT
Input
tax claims
Administration
of VAT
An
overview of SARS e-Filing
|
