Business Entities and Tax Course

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:

• Independent Contractors and sole traders

  • Independent Contractor

  • Case Study

  • Sole Traders

  • Multiple trades

• Partnerships

• Companies

  • Definition of company

  • Financial year end and year of assessment

  • Specified date

  • Equity Share Capital

  • Public and private companies

  • Calculation of a company’s tax liability

  • Rates of normal tax

• Small business corporations

• Close Corporations

  • Tax Implications of close corporations

• Dividends tax

• Provisional tax

  • Provisional tax payments

  • Two-tier system

  • Penalties: First, Second and Third payments

  • Prescribed rate of interest

All Included:

• Video presented course

• Downloadable course material

• Certificate of training

• Assessment (optional)

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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.