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Cover of Tax Technician - Knowledge Module

Tax Technician - Knowledge Module

Hybrid Learning Solutions · e-book

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About this book

The theory textbook for the QCTO Occupational Certificate: Tax Technician (NQF Level 6, SAQA ID 118770), SAIT. Twenty-four chapters covering all six knowledge modules (100 credits, 159 assessment criteria): the tax system and the Income Tax Act; gross income, deductions, trading stock, farming, allowances and capital gains tax; accounting for tax; registration, returns and provisional tax; individuals, medical credits, retirement savings, families and trusts; PAYE, remuneration, fringe benefits, SDL, UIF and ETI; companies, dividends tax, small business corporations and turnover tax; VAT; and the Tax Administration Act, assessments, penalties, disputes and running a tax practice. Every figure is for the 2027 year of assessment, and the worked examples follow one tax practice and its clients.

What is inside

  1. Chapter 1 — The South African Tax System and the Income Tax Act
  2. Chapter 2 — Gross Income, Capital Receipts and Exemptions
  3. Chapter 3 — Deductions: the General Deduction Formula
  4. Chapter 4 — Revenue or Capital, Trading Stock and Farming
  5. Chapter 5 — Capital Allowances, Repairs and Recoupments
  6. Chapter 6 — Capital Gains Tax
  7. Chapter 7 — Accounting Fundamentals for Tax
  8. Chapter 8 — Registration, Returns, Refunds and Provisional Tax
  9. Chapter 9 — Calculating an Individual’s Tax
  10. Chapter 10 — Medical Tax Credits and Personal CGT Exclusions
  11. Chapter 11 — Retirement Savings and Investment Income
  12. Chapter 12 — Families, Property and Trusts
  13. Chapter 13 — PAYE and the Employment Relationship
  14. Chapter 14 — Remuneration and Allowances
  15. Chapter 15 — Fringe Benefits and the Other Employment Taxes
  16. Chapter 16 — Companies, Dividends Tax and Shareholder Payments
  17. Chapter 17 — Small Business Corporations and Turnover Tax
  18. Chapter 18 — VAT: Principles, Registration and Accounting Bases
  19. Chapter 19 — Calculating VAT: Standard-Rated, Zero-Rated and Exempt Supplies
  20. Chapter 20 — VAT Special Cases and Administration
  21. Chapter 21 — The Tax Administration Act, Tax Practitioners and Ethics
  22. Chapter 22 — Assessments, Prescription and Penalties
  23. Chapter 23 — Disputes: Objection, Appeal and Settlement
  24. Chapter 24 — Running a Tax Practice: Clients, Software and eFiling

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