Page 6 - Taxation F6 - The South African Tax System
P. 6

Objectives/Main Capabilities







        • After completing this course students should be able to:






        A)Explain the operation and scope of the SA system.

        B)Explain and compute the income tax liabilities of individuals.


        C)Explain and compute the income tax liabilities of companies.


        D)Explain and compute the chargeable capital gains arising on

        companies and individuals.


        E)Explain and compute the effects of value added tax on

        incorporated and unincorporated businesses.


        F)Identify and explain the obligations of taxpayers and /or their
        agents.








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