Topics to be discussed

• General characteristics of different types of business
o Sole proprietorship
o Partnership
o Close corporation
o Private company
• Other types of business entities
o Small business corporation
o Micro business (turnover tax)
o Personal service provider
o Labour broker
o Independent contractor
• A business and the South African Revenue Service:
o Income Tax and Provisional Tax
o Connection between “net profit” and “taxable income”
o Special allowances, deductions or recoupments
o Prohibited Deductions
o Rebates
o Tax Relief Measures
o Exemptions
o Capital Gains Tax


Presenter
Ruzel van Jaarsveld


CPD
This event and successful completion of the online assessment will secure 3 hours verifiable output Tax CPD points per session.


Event Investment: