SHORT DESCRIPTION
A summary of the most recent and relevant tax laws. April 2020.
WHAT YOU WILL LEARN
After attending this webinar you will be able to:
- Advise clients as to the latest tax amendments.
- Train your staff to prepare tax returns in line with the latest amendments.
- Issue a newsletter to your clients informing them about relevant tax law, rulings, notes, judgements, and developments in tax law.
- Develop new tax structures for clients.
- Adjust your tax working procedures.
DESCRIPTION
Our monthly tax update webinars will save you time and money.We sift through all the latest changes and amendments and present in an easy to understand summarised format. This saves you R10000 worth of effort each month.The webinars are presented in conjunction with SAIT and The Tax Faculty and presents you with a recording of an expert presenter and recorded Q&A from practitioners just like you.They ask all the hard questions so you don’t have to.
PRICE
The following pricing apply:Ad hoc: R475.00
Subscription: Included for free in Accountant in Practice plus Tax package.
CONTENT
Study Unit 1 – Covid-19 Tax Amendments
- Draft Disaster Management Tax Relief Bill, 2020.
Expansion of Employment Tax Incentive
Special tax dispensation for COVID-19 trusts - Draft Disaster Management Tax Relief Administration Bill,2020.
Deferral of employees’ tax
Deferral of provisional tax
Deferral of interim payments by micro business
Extension of time periods
Study Unit 2 – Recent Judgments
- Marais N.O. and Another v Maposa and Others (642/2018) [2020] ZASCA 23 (25 March 2020)
Matrimonial Property Act No. 88 of 1984
Section 15
Background, facts and findings. - Diageo South Africa (Pty) Ltd v CSARS (330/2019) [2020] ZASCA 34 (03 April 2020)
Value-Added Tax Act No. 89 of 1991: interpretation of s 8(15) deeming provision
Background and Judgement. - Telkom SA SOC Limited v CSARS (Case no 239/19) [2020] ZASCA 19 (25 March 2020)
Income Tax Act 58 of 1962
S 23H. Limitation of certain deductions
Background and Judgement.
Study Unit 3 – Recent SARS Documents
- Interpretation Note 47 (Issue 3 & 4) – Wear-and-tear or depreciation allowance
- BGR 7 (Issue 3) – Wear-and-tear or depreciation allowance
- BGR 14 (Issue 3) – VAT treatment of specific supplies in the short-term insurance industry
- BGR 52 – Timeframe for the export of goods by vendors and qualifying purchasers affected by the global COVID-19 pandemic
- Draft Interpretation Notes
(i1) Value-added tax consequences of points-based loyalty programmes
(ii) Income Tax: Taxation of amounts received by or accrued to missionaries
REQUIREMENTS
There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date
PRESENTER
Prof Jackie Arendse
PhD MTP(SA) Chartered Accountant (SA)
After completing her training at Deloitte and qualifying as a CA (SA), Jackie was Group Financial Accountant for a top-100 listed company before moving to academia where she has authored, lectured and researched on all aspects of tax for more than 20 years.
Jackie has presented tax seminars and webinars to tax practitioners and businesses around the country for many years and has authored numerous books, articles and publications in the field of taxation including Silke on South African Income Tax. She is the managing author of Silke on Tax Administration, published by LexisNexis and updated annually.
She is involved in an exciting new collaboration with The Tax Faculty to digitise tax training materials.
ADDITIONAL MATERIAL
By attending this webinar, you will be provided with:
– Summarised slide presentation.
– Reference documents and / or course material where available.
– Access to a technical knowledge base.
– Recorded webinar that includes an expert presenter and participant interaction.
