Corporate Tax Principles

Course in Basic Corporate Tax Principles

Overview:

This seminar will focus on creating a better understanding of general Corporate Tax principles aimed at increasing a delegate’s working knowledge in the day-to-day administration of Corporate Tax. 

This will include focussing on the tax calculation layout, gross income, deductions, specific expenses and deductions including the deductibility of interest, capital allowances, and leasehold improvements. CGT, Dividends Tax, the provisions affecting preference share funding and the new debt waiver dispensation will also be discussed. 

You may also view the Agenda here.

Course Content:

Topics that will be covered include:

  • Tax calculation layout
  • Gross income definition
  • General deduction formula
  • Prohibited expenditure
  • Specifics expenses and losses
  • Special deductions
  • Capital allowances
  • Leasehold improvements
  • Corporate rules
  • STC vs Dividends tax (high level comparison)
  • CGT (change in inclusion rates)
  • Deductibility of interest
  • Preference Share Funding
  • Debt waivers

Presenters:

Presentations by KPMG Senior Tax Staff

CPD:

This event and successful completion of the online assessment will secure 7 hours verifiable output CPD points/units. 

Including the following professional bodies: (SAICA, CIMA, SAIPA, SAIBA, ACCA, FPI, CSSA, LSSA, FISA, ICB)

Event Investment:

Full Day Course: R2500 per person ( incl VAT)

Register here

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