None

• eFiling practical on completing the ITR14 for companies • eFiling practical on completing the IT14SD for companies • Practical discussion on the DTR01 and DTR02 and issues with submission • Technical discussion: o Compliance matters (deadlines for submission, penalties for late submission and underpayment of tax, including an overview for provisional tax compliance) o The basis tax rules for companies:  Overview of gross income and exemptions  Overview of allowable and prohibited deductions  Specific deductions and allowances (including prepaid expenditure)  Limitation of assessed losses and the change in the corporate tax rate  Overview: amendments to tax legislation affecting companies (including the rules on excessive debt arrangements and contributed tax capital) o Dividend withholding tax and Security Transfer Tax:  Distributions and transfers subject to tax and those exempt from it  Special provisions for deemed dividends and anti-avoidance rules  Administrative: responsibility for withholding and liability for payment