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Taxation

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

As one of the many consequences and factors to consider for any corporate restructuring transaction, tax implications almost stand first in line � as it may also often be one of the main reasons for said restructuring. ProBeta offers courses that unpack these transactions and the tax implications thereof.


Course Content:

This session will address the following: � Brief overview of the underlying concepts to consider in corporate restructuring: o Section 41 definitions o Contributed tax capital � Coverage of the main provisions from tax legislation dealing with asset for share transactions (types of transactions, requirements to qualify for certain tax relief): o Section 42 � Asset for share transactions o Section 43 � Substitutive asset for share transactions o Section 24BA and 40C � Anti-avoidance provisions � Practical issues with corporate restructuring


Course Objective:


Who Should Attend?

All entities and tax practitioners that are engaged in corporate restructuring transactions, as well as auditors, might benefit from this course.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Capital assets are a crucial and integral part of any business, whether it be on a large manufacturing scale, or a small administrative platform. While most expenditure of a capital nature might not be deductible for tax purposes, there are tax allowances available for qualifying assets employed in their trade. In order to utilise the benefit of these allowances, one needs to know when and how they are available to the taxpayer. We offer a session aimed at exploring these possible deductions and how they can benefit the taxpayer.


Course Content:

This session will address matters including, but not limited to, the following: Wear and tear and �scrapping� allowances Allowances for lessees and lessors � Allowances for renewable energy � Accelerated allowances (including those for small business corporations) � Building allowances (commercial and residential) � Credit agreements and debtor allowances Future contract costs Limitation of allowances on certain assets


Course Objective:


Who Should Attend?

Financial managers Tax Practitioners Auditors Bookkeepers Financial accountants First year SAICA Trainees Second year SAICA trainees Third year SAICA trainees

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Corlia Faurie


Overview:

Capital assets are a form of investment that often yield the best returns � however it may also attract a significant amount of tax. Regardless of whether assets are employed in trade or used by individuals for their personal purposes, there is a possibility that capital gains tax will apply the moment the asset is disposed of. In order to prepare you for capital gains taxes, we offer a course aimed at discussing the more complex and intricate principles thereof.


Course Content:

This session will address matters including, but not limited to, the following: � A brief overview of the basic workings of capital gains tax � Adjustments to be made to base cost and proceeds, as well as the determination of pre-valuation date values � Specific exclusions, exemptions and roll-overs o Primary residence exclusion o Personal use assets o Replacement assets � A brief overview of the effect of debt waivers on CGT � Limitation of losses on certain assets � The link between capital gains, trusts and estates


Course Objective:


Who Should Attend?

Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Capital assets are a form of investment that often yield the best returns � however it may also attract a significant amount of tax. Regardless of whether assets are employed in trade or used by individuals for their personal purposes, there is a possibility that capital gains tax will apply the moment the asset is disposed of. In order to prepare you for capital gains taxes, we offer a course aimed at discussing the basic principles thereof.


Course Content:

This session will address matters including, but not limited to, the following: � The determination of what constitutes a / an o Asset o Disposal (including deemed disposals) o Base cost o Proceeds � Tax treatment of capital gains and losses with connected persons � Certain exclusions / exemptions (this session will not cover the primary residence exclusion or roll-overs in detail � please refer the advanced session) � Administrative provisions and related matters


Course Objective:


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees ☒Fourth year SAICA trainees ☒Fifth year SAICA trainees ☒Audit managers ☒Audit partners

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Being on the wrong side of the tax law is a place no taxpayer should or would ever want to be. Unfortunately, it often happens that taxpayers find themselves in a potential or actual position of non-compliance, where SARS levies penalties and interest for such. ProBeta offers a dedicated session dealing with these penalties and interest, as well as the process to have them waived or remitted.


Course Content:

This session will address matters including, but not limited to, the following: � Main interest and penalty provisions from legislation, and the circumstances in which they would be charged / levied: o Administrative non-compliance penalties o Reportable arrangement penalties o Percentage based penalties (Understatement and tax evasion penalties) o Understatement penalties for provisional taxes � The process for remittance of interest and penalties � Offences related to non-compliance and their consequences � Voluntary disclosure programme relief from interest and penalties � Considerations for tax practitioner compliance


Course Objective:


Who Should Attend?

Taxpayers, tax practitioners, business owners, advisors and other professionals might benefit from this course.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

It is common knowledge that SARS aims to collect tax revenue on a broad and efficient scale � even if they need to enter into payment arrangements with the taxpayer. SARS has various options available to taxpayers who are unable to settle tax debts, in order to accommodate them in settling it under a debt arrangement. ProBeta offers a dedicated session for this process of debt settlement arrangements.


Course Content:

This session will address matters including, but not limited to, the following: � The options available to the taxpayer and procedures for applying for debt arrangements with SARS: o Suspension of payment o Instalment payment agreement o Temporary write-offs o Permanent write-offs o Compromising tax debts � When will SARS not approve a debt arrangement


Course Objective:


Who Should Attend?

Taxpayers, tax practitioners, business owners, advisors and other professionals might benefit from this course.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

The write-off of debts have become more common than what creditors would prefer, as the economy and circumstances often do not allow for any other option. Before considering whether to follow through on such an arrangement, one must first confirm the possible tax effects of this debt waiver, which might not be as beneficial as the write-off itself. We offer a session to discuss the tax effects of debt waivers, to equip you with the knowledge and make an informed decision going forward.


Course Content:

This session will address matters including, but not limited to, the following: � What constitutes a debt benefit, concession and compromise � The tax implications of a debt waiver on the creditor and debtor � Tax implications from an income and capital gains tax perspective � Administrative considerations for debt waivers and related matters


Course Objective:


Who Should Attend?

☒Financial managers ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Many taxpayers have experienced grievances with SARS, but have not been successful in resolving the matter satisfactory. While there might be plenty to debate on the internal efficiency of SARS itself, taxpayers may also be at fault for not following the correct procedure when it comes to tax disputes. ProBeta offers a dedicated session for this process of dispute resolution, to guide the taxpayer in knowing their rights and responsibilities in resolving tax matters.


Course Content:

This session will address matters including, but not limited to, the following: � Matters that are subject to objection and appeal � Steps in the complaints and dispute process: o Complaints management office o Request for reasons and correcting errors o Objection o Appeal o Tax board and tax court proceedings o Settling a dispute and the circumstances in which settlement would be inappropriate � Suspension of payment during a tax dispute � The mandate and authority of the Office of the Tax Ombud


Course Objective:


Who Should Attend?

Taxpayers, tax practitioners, business owners, advisors and other professionals might benefit from this course

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Employers are charged with many responsibilities, even that of administrating and facilitating the tax and statutory deductions of their employees. As part of the employees� tax regime, SARS has an incentive available to employers to encourage employment. ProBeta Training offers a session that explores the Employment Tax Incentive (ETI) for the employer.


Course Content:

This session will address the following: � Brief background on the Incentive and the reasoning behind it � Criteria to meet in order to qualify for the Incentive o Qualifying employers o Qualifying employees o Remuneration requirements o Disqualification � Determining the amount of Incentive to claim for the relevant period � Claiming the Incentive for the relevant period o Roll-over of amounts o Reimbursements � Penalties related to the Incentive


Course Objective:


Who Should Attend?

All employers who are eligible for this incentive or the professionals handling the tax affairs of such employer, as well as those who are unsure as to whether they are eligible.

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Employers are charged with many responsibilities, even that of administrating and facilitating the tax and statutory deductions of their employees. As part of these statutory deductions and contributions, employers are required to consider and account for Unemployment Insurance Fund (UIF), Skills Development Levies (SDL) and contributions to the Compensation Fund. ProBeta Training offers a session that explores these elements and the employer�s responsibilities for them.


Course Content:

This session will address the following: � UIF: o Registering as an employer o Contributions to be made o Unemployment benefits provided by the fund, including the calculation thereof and the claim process o Declaration and reporting responsibilities � SDL: o Brief background to the Skills Development Fund and the SETA�s o Learnership agreements and skills programmes o Registering as an employer o Levies to be paid o Refunds o Declaration and reporting responsibilities � Compensation Fund: o Registering as an employer o Levies to be paid o When is an employee entitled to compensation from the fund and what is covered by the fund o Claims process o Declaration and reporting responsibilities


Course Objective:


Who Should Attend?

All employers or those managing the tax affairs of an employer�s entity.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

It is common practice for employers to offer more than just a normal salary to employees. With various fringe benefits and allowances on offer to employees, impacting their remuneration and the taxation thereof, it has become crucial to treat these benefits correctly for taxation. We offer a session aimed at discussing and explaining the tax implications of fringe benefits and allowances, when it should be taxed and when it shouldn�t.


Course Content:

This session will address matters including, but not limited to, the following: � A coverage of all fringe benefits and allowances governed by the Income Tax Act such as: o Travel allowances o Subsistence allowances o Right of use of a motor vehicle o Right of use of other assets o Free or cheap services o Staff loans o Housing o Other allowances and benefits � The responsibilities of employers for withholding taxes, as well as possible VAT implications on certain fringe benefits � The employee�s responsibility for record keeping in order to claim deductions against allowances and benefits upon assessment � Administrative provisions related to the tax return


Course Objective:


Who Should Attend?

☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees ☒Fourth year SAICA trainees ☒Fifth year SAICA trainees ☒Audit managers ☒Audit partners

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

For many individuals, retirement is something to look forward to as a well-deserved rest. Unfortunately, one does not simply retire from paying taxes, and therefor also needs to plan ahead financially, and consider the taxation of amounts received upon retirement. We offer a session aimed at discussing and explaining the tax implications of lump sum amounts received in various circumstances.


Course Content:

This session will address matters including, but not limited to, the following: � The tax treatment of each type of lump sum covered by the Income Tax Act such as: o Benefits received upon retirement from pension, provident and retirement funds o Benefits withdrawn before, upon or after retirement from pension, provident and retirement funds o Benefits received from employers (other than fund benefits) o Transfer of benefits between funds o Limitation on withdrawal amounts for certain funds � The responsibility of the employer or fund for withholding taxes on lump sum amounts where applicable � This session does not include detailed tax planning matters, neither will it cover investment or retirement planning matters.


Course Objective:


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Being in employment is a blessing for any individual, as this means being able to provide for your family and hopefully to invest for the future. SARS also rejoices when you are employed, as that means that they get to share in a portion of your remuneration through PAYE. Employers and employees alike need to have a working knowledge of this tax system, to avoid incorrect taxation of amounts on either part. We offer a session aimed at covering all aspects of employees� taxes, including the process and administration thereof.


Course Content:

This session will address matters including, but not limited to, the following: � When and to whom employees� tax would apply, based on the components of the employer � employee relationship and the concept of what constitutes �remuneration�, including a discussion of the following: o Labour brokers o Personal service providers o Independent contractors � The process of registering, submitting returns and making payment � The rules of PAYE for certain items to take into account: o Allowances and fringe benefits to be adjusted for PAYE purposes o Deductions allowed in the determination of PAYE o PAYE on bonuses and lump sums


Course Objective:


Who Should Attend?

☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

For any taxpayer or a professional in charge of an entity�s taxes, it is crucial to be aware of the impact of principles that are most commonly used and most often confused. The risk of missing a spot is potentially missing out on tax benefits or underpaying on taxes, both of which is an undesirable position to be in. ProBeta Training offers a session with a practical approach on these tax principles to guide you past these pitfalls.


Course Content:

This session will address the following: � Value Added Tax: o Reconciling to the accounting records o Distinguishing between zero rating and exempt supplies o When to use an alternate apportionment method o Deemed supplies with fringe benefits o Imports and VAT o Cost recoveries o Leases � Corporate income tax and Employees� tax: o Understanding the ITSA and other SARS statements o Deferred tax o Tax returns vs annual returns o Claiming (and proving) tax deductions o Adjustments between accounting and tax, and what to look out for when auditing tax o Employees� tax on certain fringe benefits, tax certificates and IT system considerations � This course will not cover all of the above in complete detail, but focuses on selected elements.


Course Objective:


Who Should Attend?

All taxpayers, those in charge of managing the tax affairs of an entity, tax practitioners, business owners, advisors, auditors and other professionals might benefit from this course.

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

For any taxpayer or a professional assisting them with their taxes, it is crucial to be aware of the impact of principles that are most commonly used and most often confused. The risk of missing a spot is potentially missing out on tax benefits or underpaying on taxes, both of which is an undesirable position to be in. ProBeta Training offers a session with a practical approach on these tax principles to guide you past these pitfalls.


Course Content:

This session will address the following: � Individuals: o FAQ�s on individuals and trust taxes (including SARS FAQ�s) o Understanding when your income will be subject to employees� tax, and when you need to declare it yourself o Understanding when to file a return (required to file, filing season and deadlines) o Common mistakes made on the individual tax return  Full disclosure of income  Married in community of property  Home office expenses  Deductions claimed from allowances and benefits  Primary residence exclusions o What about emigration? What do we do now with retirement fund withdrawals? o What to do with your cryptocurrency on your tax return? o Common mistakes made during tax disputes with SARS � Trusts: o Donations made through a trust o Understanding when the trust or beneficiary will be taxed o What to look out for with loans with trusts o What to look out for with foreign trusts � This course will not cover all of the above in complete detail, but focuses on selected elements.


Course Objective:


Who Should Attend?

All individual taxpayers, trustees (or those in charge of administrating trusts), tax practitioners, business owners, advisors and other professionals might benefit from this course.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

It is said that tax is one of the few certainties in life. As such, it may be wise to strive to settle as much of your tax liability as possible before the taxman comes asking for it. Paying provisional taxes is a process that most taxpayers are comfortable with, and it is crucial to ensure that we understand what is required in this process and how to navigate it. For this reason, ProBeta offers a session that looks at provisional taxes, the process and administration thereof.


Course Content:

This session will address matters including, but not limited to, the following: � The provisions resulting in a taxpayer becoming a provisional taxpayer, as well as the exclusions from such definition � The process of first, second and third payments: o The basic rules governing the determination and payment of provisional taxes o Clarifying the concept of the �basic� amount o Interest and penalties for late and under payments o Administrative process of submission and payment � Brief overview of the view on provisional taxes from an auditing perspective, as well as other matters of relevance


Course Objective:


Who Should Attend?

All taxpayers that are provisional taxpayers, or that wish to know whether they should be provisional taxpayers. Auditors are also invited, for insight into the workings of provisional taxes.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

This course will be co-hosted by Yvonne Rossouw (on legal matters) and Corlia Faurie (on tax matters). Being exempt from tax is surely the perfect position to be in. However, tax exemptions do not come easy � to qualify for them, you need to meet various requirements before SARS will relieve you of your tax liability. One of the ways in which to qualify is to be a Public Benefit Organisation. ProBeta offers a session to discuss both the legal and tax requirements relating to these entities


Course Content:

This session will address the tax rules applicable to the following: � Distinguishing between a Public Benefit Organisation, Non-profit Organisation and Non-profit Company o Legal requirements and characteristics o Benefits of adopting the relevant organisation structure o The administrative process and documents for registering each entity � Public Benefit Organisations and SARS o Requirements to qualify for tax exempt status o Specific tax measures for the entity � when will it be taxed? o Discussion on what constitutes public benefit activities � Brief coverage of other tax exempt entities such as recreational clubs and associations


Course Objective:


Who Should Attend?

Tax practitioners, those involved in managing public benefit organisations, auditors, advisors and other professionals might benefit from this course.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

As one of the many consequences and factors to consider for any corporate restructuring transaction, tax implications almost stand first in line � as it may also often be one of the main reasons for said restructuring. ProBeta offers courses that unpack these transactions and the tax implications thereof.


Course Content:

This session will address the following: � Brief overview of the underlying concepts to consider in corporate restructuring: o Section 41 definitions o Contributed tax capital � Coverage of the main provisions from tax legislation dealing with the following transactions (types of transactions, requirements to qualify for certain tax relief): o Section 44 � Amalgamation transactions o Section 45 � Intragroup transactions o Section 46 � Unbundling transactions o Section 47 � Liquidation and winding up � Practical issues with corporate restructuring


Course Objective:


Who Should Attend?

All entities and tax practitioners that are engaged in corporate restructuring transactions, as well as auditors, might benefit from this course.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

For many taxpayers, the submit button on your tax return is the last stop to finalising your taxes. However, SARS conducts frequent audits for various reasons, and one must not be caught off guard when you find yourself on the receiving side of SARS�s queries. For this reason, ProBeta offers a course dedicated to dealing with the various aspects of SARS inquiries, verifications and audits.


Course Content:

This session will address matters including, but not limited to, the following: � SARS�s rights and responsibilities regarding access to information and administration and execution of the process of inquiries, audits and investigations � The rights and responsibilities of the taxpayer as the respondent in these matters � The documents and administrative deadlines involved in the process � Voluntary disclosure programmes and the impact on tax audits � An overview of the SARS lifestyle audits


Course Objective:


Who Should Attend?

Taxpayers, tax practitioners, business owners and other professionals or advisors might benefit from this course.

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Corlia Faurie


Overview:

The submission and payment of Income Taxes are inevitable realities for Companies and the professionals that are charged with the responsibility of handling the tax affairs of these entities. Join us for a return visit to the basic principles of the Income Tax calculation for Companies, with a practical approach throughout the process. Please note that the content covered in this session is aimed at addressing the principles and application thereof based on an overview only. For more advanced sessions on specific topics or items, please refer to the our booking site.


Course Content:

This session will address matters including, but not limited to, the following: � Inclusions into Gross Income including prevalent court case principles � Exemptions from Taxable Income � Allowable and prohibited deductions and losses including capital allowances � Considerations for trading stock � Considerations for foreign exchange differences (S24I) and interest (S24J) � Capital gains tax � Considerations with regards to connected persons � Prepaid taxes and rebates available to companies � Pointing out the differences between accounting and tax for various items, which will influence the tax calculation and submission � Overview of the administrative provisions for registering for tax and submission of returns


Course Objective:


Who Should Attend?

Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Corlia Faurie


Overview:

Every year, tax season comes around before you realise it. For many individuals, it is a process that they dread to go through � often because of uncertainty and the fact that tax rules are regarded as something to be understood and used only by practitioners and accountants. We offer a session aimed at discussing and explaining the process of completing your tax return as an individual, based on the rules that govern your taxes from the Act.


Course Content:

This session will address matters including, but not limited to, the following: � The relevant income and expenditure items that might be applicable to individuals, where they originate from in the Income Tax Act, as well as how they fit into the tax return, such as o Types of income that will be taxed, as well as those that will not be taxed (remuneration, investment income, trading income) o Deductions, rebates and credits available to individuals (including deductions against allowances and assessed losses) � Special considerations for taxpayers married in community of property � Special considerations for capital gains taxes � A brief coverage of the administrative rules and the responsibility of individuals regarding submissions � Please note that this session will not be a practical session on e-Filing itself


Course Objective:


Who Should Attend?

☒Financial managers ☒Tax Practitioners ☒Bookkeepers ☒Financial accountants

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

It is said that the only difference between tax avoidance and tax evasion is the width of the prison�s wall � but where exactly does SARS draw the line? For most taxpayers, it is easy enough to distinguish between what �feels� right or not, however tax legislation is based on principles far removed from emotions. For this reason, ProBeta offers a session aimed at distinguishing between the concept of tax evasion and avoidance.


Course Content:

This session will address matters including, but not limited to, the following: � Distinguishing between tax avoidance, tax planning and tax evasion � Impermissible tax avoidance arrangements � Specific anti-avoidance measures in tax legislation: o Value shifting arrangements o Trading stock o Capital gains and losses o Trusts and attribution rules o Transfer pricing � Interest and penalties related to tax avoidance and evasion � Reportable arrangements


Course Objective:


Who Should Attend?

Taxpayers, tax practitioners, business owners, advisors and auditors might benefit from this course.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Education is one of the best gifts one can bestow upon another � especially if it does not attract taxes. Bursaries are not only a method of recruiting and retaining employees, but also an option to grant tax-free amounts to those receiving it. As it is crucial to know the difference between a tax-free bursary and that which would be deemed to be income, we offer a session dedicated to this area.


Course Content:

This session will address matters including, but not limited to, the following: The exemption requirements for bursaries granted to both employees, relatives and other individuals Tax treatment for benefactor: o Limitation to extending bursaries o Rewarding an employee for completion o Granting a bursary vs taking over responsibility for a study loan vs reimbursements of study expenses o PAYE considerations


Course Objective:

None


Who Should Attend?

Financial managers Tax Practitioners Bookkeepers Financial accountants

Individuals: R 747.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Corlia Faurie


Overview:

Whoever thought taxes would let one rest upon death, think again. Deceased estates become another taxpayer having to report to SARS on taxes after the passing of an individual, for both income taxes as well as estate duties. ProBeta offers a dedicated session to deal with the various provisions governing the taxation and administration of deceased estates.


Course Content:

This session will address matters including, but not limited to, the following: � Income taxes for the deceased, their deceased estate as well as the beneficiaries of the estate � Estate duties o What constitutes an estate? o How should property be valued for estate duty purposes? o What rebates are available? o At what rate will the estate be taxed? o How does other taxes impact the estate duty obligation? o How does the administrative process for submitting the returns work? � Administration of deceased estates o Reporting a deceased estate o Wills and inventories o Curators and executors o Distributions from the estate


Course Objective:


Who Should Attend?

Executors or those in charge of administrating deceased estates, tax practitioners and other professionals might benefit from this course.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Employee incentives have been found to improve productivity and morale in many workplaces. One of these incentive methods constitute the granting of shares and participation rights in the entity based on various criteria. However, one must never forget about SARS with these schemes, and the fact that tax will also play its part in the vesting of shares in employees and directors. We offer a session to discuss and address these tax implications on share schemes for employees.


Course Content:

This session will address matters including, but not limited to, the following: � The tax implications of employee share schemes, including those governed by: o Section 8A: Gains made by directors on marketable securities o Section 8B: Broad-based employee share schemes o Section 8C: Other shares vesting in directors and employees � Other tax implications of share transactions (excluding asset for share transactions and dividends and distributions)


Course Objective:


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

While franchises may operate as most other corporate entities, there are various characteristics that separate franchises from the rest. The same is true for taxes, as there are specific rules that need to be considered afresh when dealing with franchises, even though we are familiar with the general application thereof. We offer a session to look at the taxation of franchises, and how to apply general and specific rules to them.


Course Content:

This session will address the following: � Brief discussion on the background of franchises � Brief discussion of the general tax principles applicable to franchises � Specific transactions relevant to franchises, and the application of the tax principles to these items (from the perspective of both the franchisor and franchisee) o Franchise fees and intellectual property o Royalties o Costs / obligations in terms of franchise agreement � VAT considerations


Course Objective:


Who Should Attend?

All franchisees and franchisors might benefit from this course.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

While companies, close corporations and sole proprietorships are most commonly used as trading forms, partnerships are still alive and well � as is the taxation thereof. While partnerships might not be taxed as a separate entity, it is still important to know what the tax rules are that apply to the arrangement and to the individual. For this reason, ProBeta offers a session to explain the tax rules for partnerships and the individuals involved therein.


Course Content:

This session will address the tax rules applicable to the following: � Brief discussion on the legal considerations and types of partnerships � The tax rules prescribing the �allocation� of income and expenses to partners, as well as the limited circumstances in which the tax rules would apply to the partnership arrangement. o This discussion will incorporate specific transaction types and capital gains tax as well. � Foreign partnerships � Partners and employees� tax


Course Objective:


Who Should Attend?

☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Trusts are often used to raise funds for various purposes, protect assets and provide financial security for dependents. Unfortunately, they are also separate persons for tax purposes, and have also been used for tax avoidance schemes. ProBeta offers a dedicated session to discuss the tax workings of trusts, and the various anti-avoidance rules surrounding them.


Course Content:

This session will address matters including, but not limited to, the following: � Brief overview of the incorporation of a trust and the responsibilities of trustees (this discussion will not be a full coverage of all the legal requirements for establishing or managing a trust) � The income tax rules for trusts (resident and foreign trusts), including the attribution rules applicable to donors, and when a beneficiary would be taxed on amounts � Anti-avoidance provisions for loans with trusts � Administrative provisions for tax returns


Course Objective:


Who Should Attend?

Trustees or those in charge of administrating and managing trusts, taxpayers (including beneficiaries of trusts), tax practitioners, advisors, auditors and other professionals might benefit from this course.

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Transactions with related parties have always been under scrutiny in every aspect of business. This is no less true for taxation � SARS has always been attentive to dealings between connected persons, and has implemented many measures in tax legislation to address this kind of transactions. We offer a specific session to address these measures.


Course Content:

This session will address the following: � Clarifying the concept of transfer pricing, connected persons and arm�s length values � Transfer pricing adjustments to be made, amongst others, for income tax purposes � Specific tax rules governing transactions with connected persons: o Loans with trusts o Transactions with Controlled foreign companies o Shareholder loans o Fringe benefits o Capital gains taxes o Value shifting arrangements o VAT rules for transactions with connected persons


Course Objective:


Who Should Attend?

Taxpayers and entities that have dealings with connected persons, auditors and advisors might benefit from this course.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Being a small fish in the corporate ocean poses many challenges for any business owner or manager. Understanding the tax rules applicable to your small business, marks at least one obstacle off the list. ProBeta offers a session aimed at covering all aspects of taxes for small businesses


Course Content:

This session will address the tax rules applicable to the following: � Small Business Corporations � Micro Businesses (Turnover tax) � Small Business Funding Entities � Venture Capital Companies � Small business assets and CGT � Comparing the benefits for small business owners of incorporating a company or trading as a sole proprietor / in a partnership.


Course Objective:


Who Should Attend?

Small business owners, sole proprietors, investors, tax practitioners, advisors, auditors and other professionals might benefit from this course.

Individuals: R 1,035.00 (Incl. VAT)

CPD Hours: 4 hrs

Presenter: Lynette Badenhorst


Overview:

The impact that the annual budget announcements and amended tax acts have on businesses and an individual are always significant. This course aims to inform accounting professionals and tax practitioners about all the newly promulgated and imminent tax amendments. The sessions will focus on a practical and relevant application, discussing new and pending legislation and covering the impact of key changes announced in the 2021 Budget Speech.


Course Content:

The following will be addressed during this course: 2021 budget proposals and amendments Practical implementation of the effective amendments in the Income Tax Amendment Bill as well as the Tax Administration Laws Amendment Bill of 2020 � Amendments that will be dealt with in detail include (but is not limited to): o Foreign employment income exemption � 183-days requirement o Exemption for employer-provided bursaries o Withdrawing from retirement funds on emigration o Preference share structures and s 7C o Assets acquired in exchange for share or debt o Intra group transactions o Unbundling transactions o Raising of assessments based on an estimate o Interest on overpayments o Provision that a refund need not be authorized where a matter is under criminal investigation o Removal of requirement to prove intent in statutory offences o Reimbursing employees for business travel o Clarifying deductions in respect of contributions to retirement funds o Addressing the anomaly in the rollover of amounts claimable under the ETI o Clarifying the tax treatment of secured debt for the doubtful debt allowance for taxpayers not applying IFRS 9 o Introduction of anti-avoidance provisions regarding change in residency and foreign dividends received by residents o Changes to the VAT Act, including the clarification of the treatment of irrecoverable debts o SARS rulings:  Binding General Ruling 53: Taxation of interest payable by SARS  Binding General Ruling 54: Unbundling of unlisted company: impact of non-qualifying shareholders  Binding General Ruling 55: Sale of dwellings by property developers o Court rulings:  Telkom SA SOC Limited v CSARS  Big G Restaurants (Pty) Limited v CSARS  Diageo South Africa (Pty) Ltd v CSARS  ABC Trading CC vs SARS (VAT 1712) � Fringe benefits and VAT


Course Objective:


Who Should Attend?

Investment managers Financial managers Auditors Bookkeepers Financial accountants Third year SAICA trainees Fourth year SAICA trainees Fifth year SAICA trainees Audit managers Audit partners Compliance officers

Individuals: R 1,035.00 (Incl. VAT)

CPD Hours: 4 hrs

Presenter: Lynette Badenhorst


Overview:

The impact that the annual budget announcements and amended tax acts have on businesses and an individual are always significant. This course aims to inform accounting professionals and tax practitioners about all the newly promulgated and imminent tax amendments. The sessions will focus on a practical and relevant application, discussing new and pending legislation and covering the impact of key changes announced in the 2021 Budget Speech.


Course Content:

The following will be addressed during this course: 2021 budget proposals and amendments Practical implementation of the effective amendments in the Income Tax Amendment Bill as well as the Tax Administration Laws Amendment Bill of 2020 Amendments that will be dealt with in detail include (but is not limited to): o Foreign employment income exemption � 183-days requirement o Exemption for employer-provided bursaries o Withdrawing from retirement funds on emigration o Preference share structures and s 7C o Assets acquired in exchange for share or debt o Intra group transactions o Unbundling transactions o Raising of assessments based on an estimate o Interest on overpayments o Provision that a refund need not be authorized where a matter is under criminal investigation o Removal of requirement to prove intent in statutory offences o Reimbursing employees for business travel o Clarifying deductions in respect of contributions to retirement funds o Addressing the anomaly in the rollover of amounts claimable under the ETI o Clarifying the tax treatment of secured debt for the doubtful debt allowance for taxpayers not applying IFRS 9 o Introduction of anti-avoidance provisions regarding change in residency and foreign dividends received by residents o Changes to the VAT Act, including the clarification of the treatment of irrecoverable debts o SARS rulings:  Binding General Ruling 53: Taxation of interest payable by SARS  Binding General Ruling 54: Unbundling of unlisted company: impact of non-qualifying shareholders  Binding General Ruling 55: Sale of dwellings by property developers o Court rulings:  Telkom SA SOC Limited v CSARS  Big G Restaurants (Pty) Limited v CSARS  Diageo South Africa (Pty) Ltd v CSARS  ABC Trading CC vs SARS (VAT 1712) � Fringe benefits and VAT


Course Objective:


Who Should Attend?

Investment managers Financial managers Auditors Bookkeepers Financial accountants Third year SAICA trainees Fourth year SAICA trainees Fifth year SAICA trainees Audit managers Audit partners Compliance officers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course is aimed at providing an overview of the processes and responsibility related to the administration of a deceased estate..


Course Content:

� Who needs to register the Estate? � Forms required by the Masters Office � Responsibility of the Executors � An overview of the L&D account


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees. Fourth year SAICA trainees, Audit managers, Audit partners, Ethics officers,

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

The need to reorganise ones affairs has moved out of the elite and into the mainstream. This looks at the provisions available when looking to merge two entities. This session aims to unpack the provisions of s 44 of the Income Tax Act and provide you with a working overview of the requirements.


Course Content:

The aim of this session is to an answer to the following questions : What is an amalgamation transaction? What are the requirements? Are there any anti avoidance provisions What are the common pitfalls What are administrative requirements?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Identify a valid s44 transaction Understand and identify the main risks when entering into a s 44 transaction Understand how the consideration must be treated in the contract. Understand and be able to account for all aspects of the transaction for tax purposes Understand the anti avoidance provisions


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

As one of the many consequences and factors to consider for any corporate restructuring transaction, tax implications almost stand first in line � as it may also often be one of the main reasons for said restructuring. ProBeta offers courses that unpack these transactions and the tax implications thereof.


Course Content:

This session will address the following: � Brief overview of the underlying concepts to consider in corporate restructuring: o Section 41 definitions o Contributed tax capital � Coverage of the main provisions from tax legislation dealing with asset for share transactions (types of transactions, requirements to qualify for certain tax relief): o Section 42 � Asset for share transactions o Section 43 � Substitutive asset for share transactions o Section 24BA and 40C � Anti-avoidance provisions � Practical issues with corporate restructuring


Course Objective:


Who Should Attend?

All entities and tax practitioners that are engaged in corporate restructuring transactions, as well as auditors, might benefit from this course.

Individuals: R 322.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

The need to reorganise ones affairs has moved out of the elite and into the mainstream. With the need for the protection a corporate entity provides, many traditional ownership structures are no longer working. This session aims to unpack the provisions of s 42 of the Income Tax Act and provide you with a working overview of the requirements.


Course Content:

The aim of this session is to an answer to the following questions : What is an asset for share transaction? What are the requirements? Are there any anti avoidance provisions What are the common pitfalls What are administrative requirements?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Identify a valid s42 transaction Understand and identify the main risks when entering into a s 42 transaction Understand how the consideration must be treated in the contract. Understand and be able to account for all aspects of the transaction for tax purposes Understand the anti avoidance provisions


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 1,035.00 (Incl. VAT)

CPD Hours: 4 hrs

Presenter: Wessel Smit


Overview:

Praktiese fokus op tegniese aspekte van Testamente, posie van Trustees en verskillende belastings by afterwe insluitende moontlike strukturering


Course Content:

�Die volgende sal onder andere hanteer word in die webinaar: 1. Tegniese ontleding van Testamente 2. Trustee se posisie na aanleiding van regspraak 3. Ontleding van die verskillende belastings by afsterwe: � Boedelbelasting � Kapitaalwinsbelasting � Normale Inkomstebelasting � BTW 4. Nuutste rakende moontlike herstrukturering geleenthede: � Artikel 7C en lenings � Artikel 42 en maatskappy vorming � Voorkeuraandele strukture asook verskillende klasse gewone aandele�


Course Objective:

Gebruik asb dieselfde as hieronder


Who Should Attend?

Die seminaar is gerig op boedelbeplanners, makelaars, rekenmeesters, ouditeure, finansi�le beplanners, prokureurs, asook enige persoon betrokke by boedel- en belastingbeplanning

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Capital assets are a crucial and integral part of any business, whether it be on a large manufacturing scale, or a small administrative platform. While most expenditure of a capital nature might not be deductible for tax purposes, there are tax allowances available for qualifying assets employed in their trade. In order to utilise the benefit of these allowances, one needs to know when and how they are available to the taxpayer. We offer a session aimed at exploring these possible deductions and how they can benefit the taxpayer.


Course Content:

This session will address matters including, but not limited to, the following: Wear and tear and �scrapping� allowances Allowances for lessees and lessors Allowances for renewable energy Accelerated allowances (including those for small business corporations) Building allowances (commercial and residential) Credit agreements and debtor allowances Future contract costs Limitation of allowances on certain assets


Course Objective:


Who Should Attend?

Financial managers Tax Practitioners Auditors Bookkeepers Financial accountants First year SAICA Trainees Second year SAICA trainees Third year SAICA trainees

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course is designed for delegates that need a refresher of Capital Gains Tax. There will be a brief overview of basic principles, but the main aim of this course is to highlight the complexities and nuances of CGT.


Course Content:

This seminar will cover the following areas a. What is a CGT event and when does it occur? b. Determining Base Cost � special circumstances c. Determining Proceeds � special circumstances d. Exclusions e. Loss Limitations vs roll over relief f. Problem areas


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, First year SAICA trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Audit managers, Audit partners, and Ethics officers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course is designed for delegates that need a refresher of Capital Gains Tax. There will be a brief overview of basic principles, but the main aim of this course is to highlight the complexities and nuances of CGT.


Course Content:

This seminar will cover the following areas a. What is a CGT event and when does it occur? b. Determining Base Cost � special circumstances c. Determining Proceeds � special circumstances d. Exclusions e. Loss Limitations vs roll over relief f. Problem areas


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, First year SAICA trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Audit managers, Audit partners, and Ethics officers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course is designed for delegates that need a refresher of Capital Gains Tax. There will be a brief overview of basic principles, but the main aim of this course is to highlight the complexities and nuances of CGT.


Course Content:

This seminar will cover the following areas What is a CGT event and when does it occur? Determining Base Cost � special circumstances Determining Proceeds � special circumstances Exclusions Loss Limitations vs roll over relief Problem areas


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, First year SAICA trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Audit managers, Audit partners, and Ethics officers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course is designed for delegates that need an introduction to Capital Gains Tax. It is not intended to be a comprehensive session but aims to explain the basic principles of CGT. No prior knowledge is required for this course.


Course Content:

How does CGT fit into the Income Tax model What is a CGT event and when does it occur? Determining Base Cost d. Determining Proceeds Exclusions Loss Limitations vs roll over relief Problem areas


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in all situations and environments: To which transactions does the Eighth Schedule apply? What are proceeds? What is Base Cost? A brief understanding of exclusions, roll over relief and loss limitations


Who Should Attend?

Any person who is looking to gain an understanding of Capital Gains Tax would benefit from this course. It would also benefit anyone who is responsible for the tax affairs of an entity to gain an awareness of the areas they may need specialist advice in. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Corlia Faurie


Overview:

Capital assets are a form of investment that often yield the best returns � however it may also attract a significant amount of tax. Regardless of whether assets are employed in trade or used by individuals for their personal purposes, there is a possibility that capital gains tax will apply the moment the asset is disposed of.


Course Content:

This session will address matters including, but not limited to, the following: � A brief overview of the basic workings of capital gains tax � Adjustments to be made to base cost and proceeds, as well as the determination of pre-valuation date values � Specific exclusions, exemptions and roll-overs o Primary residence exclusion o Personal use assets o Replacement assets � A brief overview of the effect of debt waivers on CGT � Limitation of losses on certain assets � The link between capital gains, trusts and estates


Course Objective:


Who Should Attend?

Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Capital assets are a form of investment that often yield the best returns � however it may also attract a significant amount of tax. Regardless of whether assets are employed in trade or used by individuals for their personal purposes, there is a possibility that capital gains tax will apply the moment the asset is disposed of. In order to prepare you for capital gains taxes, we offer a course aimed at discussing the basic principles thereof.


Course Content:

This session will address matters including, but not limited to, the following: � The determination of what constitutes a / an o Asset o Disposal (including deemed disposals) o Base cost o Proceeds � Tax treatment of capital gains and losses with connected persons � Certain exclusions / exemptions (this session will not cover the primary residence exclusion or roll-overs in detail � please refer the advanced session) � Administrative provisions and related matters


Course Objective:


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees ☒Fourth year SAICA trainees ☒Fifth year SAICA trainees ☒Audit managers ☒Audit partners

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

Capital gains tax has been in existence for close to twenty years, and remains one of the complex areas of tax legislation, with costly pitfalls for the unwary! Make sure that you are up to date on critical aspects of capital gains tax. This webinar will cover some of the key aspects of the Eighth Schedule and explain some of the more risky provisions, with clear examples to ensure that you understand how to apply the legislation.


Course Content:

- How do capital gains fit into the tax calculation? - When must a capital gain be recognised? - How to determine proceeds? - How to determine base cost? - When are capital losses disallowed? - Key CGT issues for investors - Key CGT issues for small business


Course Objective:


Who Should Attend?

Tax advisors, investors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with tax and capital gains tax.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Being on the wrong side of the tax law is a place no taxpayer should or would ever want to be. Unfortunately, it often happens that taxpayers find themselves in a potential or actual position of non-compliance, where SARS levies penalties and interest for such. ProBeta offers a dedicated session dealing with these penalties and interest, as well as the process to have them waived or remitted.


Course Content:

This session will address matters including, but not limited to, the following: � Main interest and penalty provisions from legislation, and the circumstances in which they would be charged / levied: o Administrative non-compliance penalties o Reportable arrangement penalties o Percentage based penalties (Understatement and tax evasion penalties) o Understatement penalties for provisional taxes � The process for remittance of interest and penalties � Offences related to non-compliance and their consequences � Voluntary disclosure programme relief from interest and penalties � Considerations for tax practitioner compliance


Course Objective:


Who Should Attend?

Taxpayers, tax practitioners, business owners, advisors and other professionals might benefit from this course.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Globalisation is an ever-increasing reality, especially in South Africa. With more operations expanding into the global economy, the technical details of offshore transactions becomes ever more relevant to all. This session aims to look at the criteria, calculations and pitfalls of s9D, so that you can remain compliant.


Course Content:

The aim of this session is to break down the core concepts of controlled foreign companies for all parties. This will include: � Who is a CFC? � What does it mean to be a CFC? � Calculation of net income � Exemptions and deductions available � Changes proposed by Treasury and the possible way forward


Course Objective:


Who Should Attend?

Any person who is looking to gain an understanding of the tax consequences of offshore transactions would benefit. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

International investment and trading is something that all taxpayers are familiar with � however when it comes to the tax treatment thereof, it is quite the opposite, where most taxpayers are unsure about what SARS requires. For this reason, ProBeta offers a session aimed at dealing with this tax treatment in the context of Controlled Foreign Companies and Headquarter Companies.


Course Content:

This session will address the following: � Determining what is a Controlled Foreign Company (CFC) and a Headquarter company (HQC) � What happens when a company ceases to be such a company � The tax treatment of income of CFC�s and HQC�s, including anti-avoidance rules � Brief coverage of loop structures and the tax rules applicable to them � Brief coverage of the administrative rules for CFC�s and HQC�s


Course Objective:


Who Should Attend?

All entities and tax practitioners that are affected by these rules, as well as auditors and advisors, might benefit from this course.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Circumstances change, why can�t our corporate structures change with it? This session looks as some of the so-called �corporate rules� or �group relief� provisions that are available in the Income Tax Act and the purpose they are trying to fulfil. It looks at the situations that can be made simpler by using the relief available in the tax act.


Course Content:

This seminar will cover the following areas What are the �corporate rules�? Which situations can they apply to? What relief can they bring? What cant they do? Some additional considerations before they are used


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants,Third year SAICA trainees, Fourth year SAICA trainees, Audit managers, Audit partners and Ethics officers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Professionals often have similar questions around business transactions: know what to debit and credit for accounting, but what about the income tax and deferred tax implication need to audit the current and deferred tax calculation, but how does it even work again want to invest in an asset / take out a loan, but will there be a cash tax saving? To be the complete professional accountant, auditor, tax practitioner and finance professional, one should be able to recognise and appreciate the tax effect of every transaction. Understanding the flow of a transaction from initiation in the accounting records to the corresponding tax-computation impact, as well as the resulting deferred tax effect -- is what makes you THE go-to-professional. Join us for a two-hour refresher as we go back to basics on how to: Compute the tax effect of normal business transactions, as well as, Understand how deferred tax works, and help you calculate a deferred tax liability / asset. Be informed, ready.


Course Content:

Transactions / Balances considered for accounting and tax impact on this course: PPE, Investment Property, Intangible Assets, Inventory, Debtors, Creditors, Prepayments, Income in Advance, Provisions Revenue, Deferred Revenue, Cost of Sales, Other Income / Expenses


Course Objective:

Our goal is to get rid of any uncertainty or apprehension towards current and especially deferred tax. Secondly, our goal is to also improve your ability to recognise the tax effect of a given transaction / balance, be it a current or deferred tax effect, which will strengthen the quality of your contribution to your clients and organisation.


Who Should Attend?

Professional accountants, auditors and tax practitioners. Trainee accountants who may have a gap (accounting / tax) in their pool of audit knowledge. All other financial professionals who need to be refreshed on their accounting and tax knowledge.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

The South African tax landscape is constantly changing, with amendments to the tax legislation, new Rulings and Interpretation Notes being issued by SARS and new tax judgments being published throughout the year. Don�t be left behind!


Course Content:

This webinar explains the most recent developments and provides practical, useful guidance on how these may impact on your business. The course content will cover: - Recent amendments - Recent SARS Rulings, Interpretation Notes and other documents that you need to know about - Recent tax judgment and what is relevant for you to know from the case


Course Objective:

After attending this webinar delegates will know: � What recent developments have taken place in the South African tax landscape � How these developments may affect your business


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with South African tax.

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

Many accountants and auditors cringe at the thought of calculating tax. �It�s not my speciality� or �I haven�t studied tax since varsity� is often the sentiment, leaving accountants, auditors and their clients feeling uneasy. If that�s you, ProBeta Training is here to help. Join us as we aim to get you back up to date with Income Tax in a 2-HOUR refresher webinar. We will explore the typical transactions we see in business from a current Income Tax perspective, refresh ourselves on various aspects of the Income Tax Act including gross income, exemptions and deductions, and finally, practically complete a current income tax computation.


Course Content:

We will explore the typical transactions we see in business from a current Income Tax perspective by doing the following: o Refreshing ourselves on the current Income Tax Act legislation o Practically completing a current income tax calculation


Course Objective:

Our goal is to get rid of any uncertainty or apprehension towards current Income Tax. Secondly, our goal is to also improve your ability to recognise the tax effect of a given transaction, for the current tax effect, which will strengthen the quality of your contribution to your clients and organisation.


Who Should Attend?

o Professional accountants, auditors and tax practitioners. o Trainee accountants who may have a tax gap in their pool of audit knowledge. o All other finance professionals who need to be refreshed on their tax knowledge.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

It is common knowledge that SARS aims to collect tax revenue on a broad and efficient scale � even if they need to enter into payment arrangements with the taxpayer. SARS has various options available to taxpayers who are unable to settle tax debts, in order to accommodate them in settling it under a debt arrangement. ProBeta offers a dedicated session for this process of debt settlement arrangements.


Course Content:

This session will address matters including, but not limited to, the following: � The options available to the taxpayer and procedures for applying for debt arrangements with SARS: o Suspension of payment o Instalment payment agreement o Temporary write-offs o Permanent write-offs o Compromising tax debts � When will SARS not approve a debt arrangement


Course Objective:


Who Should Attend?

Taxpayers, tax practitioners, business owners, advisors and other professionals might benefit from this course.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Over the last couple of years National Treasury and SARS have spent a significant amount of time and effort amending the law surrounding the treatment of debt write offs. This is often seen as interchangeable with the concept of debt forgiveness. Does it matter which side of the fence you are on?


Course Content:

The aim of this session is to cover the core ideas of debt compromises in s 19 and para 12A of the Eighth Schedule. We however want to take this a step further and look at the consequences for the holder of the loan as well can you claim s11(i)? Do you have CGT consequences? What about connected person issues?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Understand what is meant by �debt compromise resulting in a debt benefit Understand the consequences of such a debt compromise Understand which exemptions are available Understand when s11(i) can be claimed Understand the s11(j) doubtful debts allowance Be able to determine the CGT consequences for the holder Understand how the relationship between the holder and issuer can impact the tax consequences.


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

The principle of �pay first argue later� is well entrenched in tax folklore and case law. The aim of this session is to outline what rights taxpayers actually have when dealing with SARS with respect to outstanding amounts.


Course Content:

The aim of this course is to provide an overview of the options that are available to taxpayers. This will look at: � How do objections and appeals impact debt collection? � What does �pay now argue later� actually mean? � What are my options when I owe SARS? � Under what circumstances may SARS issue third party appointments? � Legal recourse if SARS has instituted debt collection processes


Course Objective:


Who Should Attend?

Financial managers Auditors Bookkeepers Financial accountants Third year SAICA trainees Fourth year SAICA trainees Audit managers Audit partners

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

The write-off of debts have become more common than what creditors would prefer, as the economy and circumstances often do not allow for any other option. Before considering whether to follow through on such an arrangement, one must first confirm the possible tax effects of this debt waiver, which might not be as beneficial as the write-off itself. We offer a session to discuss the tax effects of debt waivers, to equip you with the knowledge and make an informed decision going forward.


Course Content:

This session will address matters including, but not limited to, the following: � What constitutes a debt benefit, concession and compromise � The tax implications of a debt waiver on the creditor and debtor � Tax implications from an income and capital gains tax perspective � Administrative considerations for debt waivers and related matters


Course Objective:


Who Should Attend?

☒Financial managers ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Professionals often have similar questions around business transactions: I know what to debit and credit for accounting, but what about the income tax and deferred tax implication? need to audit the deferred tax calculation, but how does it even work again� To be the complete professional accountant, auditor, tax practitioner and finance professional, one should be able to recognise and appreciate the tax effect of every transaction / balance. Understanding the flow of a transaction from initiation in the accounting records to the corresponding tax-computation impact, as well as the resulting deferred tax effect -- is what makes you THE go-to-professional. Join us for a two-hour refresher as we go back to basics on how to: Understand how deferred tax works, and help you calculate the deferred tax on a sample of account balances Be informed, ready.


Course Content:

Balances considered for deferred tax impact on this course: o PPE, Investment Property, Intangible Assets, Inventory, Debtors, Creditors, Prepayments, Income in Advance, Provisions


Course Objective:

Our goal is to get rid of any uncertainty or apprehension towards deferred tax. Secondly, our goal is to also improve your ability to recognise the tax effect of a given balance, which will strengthen the quality of your contribution to your clients and organisation.


Who Should Attend?

o Professional accountants, auditors and tax practitioners. o Trainee accountants who may have a tax gap in their pool of audit knowledge. o All other financial professionals who need to be refreshed on their deferred tax knowledge.

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

Professionals often have similar questions around business transactions: � �I know what to debit and credit for accounting, but what about the income tax and deferred tax implication?� � �I need to audit the deferred tax calculation, but how does it even work again�? To be the complete professional accountant, auditor, tax practitioner and finance professional, one should be able to recognise and appreciate the tax effect of every transaction / balance. Understanding the flow of a transaction from initiation in the accounting records to the corresponding tax-computation impact, as well as the resulting deferred tax effect -- is what makes you THE go-to-professional. Join us for a two-hour refresher as we go back to basics on how to: � Understand how deferred tax works, and help you calculate the deferred tax on a sample of account balances Be informed, ready.


Course Content:

Balances considered for deferred tax impact on this course: o PPE, Investment Property, Intangible Assets, Inventory, Debtors, Creditors, Prepayments, Income in Advance, Provisions


Course Objective:

Our goal is to get rid of any uncertainty or apprehension towards deferred tax. Secondly, our goal is to also improve your ability to recognise the tax effect of a given balance, which will strengthen the quality of your contribution to your clients and organisation.


Who Should Attend?

o Professional accountants, auditors and tax practitioners. o Trainee accountants who may have a tax gap in their pool of audit knowledge. o All other financial professionals who need to be refreshed on their deferred tax knowledge.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Many taxpayers have experienced grievances with SARS, but have not been successful in resolving the matter satisfactory. While there might be plenty to debate on the internal efficiency of SARS itself, taxpayers may also be at fault for not following the correct procedure when it comes to tax disputes. ProBeta offers a dedicated session for this process of dispute resolution, to guide the taxpayer in knowing their rights and responsibilities in resolving tax matters.


Course Content:

This session will address matters including, but not limited to, the following: � Matters that are subject to objection and appeal � Steps in the complaints and dispute process: o Complaints management office o Request for reasons and correcting errors o Objection o Appeal o Tax board and tax court proceedings o Settling a dispute and the circumstances in which settlement would be inappropriate � Suspension of payment during a tax dispute � The mandate and authority of the Office of the Tax Ombud


Course Objective:


Who Should Attend?

Taxpayers, tax practitioners, business owners, advisors and other professionals might benefit from this course.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Anti avoidance is a fact of life when dealing with taxes. This particular piece of anti avoidance legislation looks at scenarios where transfers of ownership in a company are structured to hide the true value of the transaction or alternatively where a company is bought with the view of stripping the value out.


Course Content:

The aim of this session is to an answer to the following questions : What is dividend stripping? What anti avoidance provisions are in the Income Tax Act with respect to dividend stripping? What are the requirements? What are administrative requirements?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Identify a dividend stripping transaction. Understand and identify the main risks when the criteria are met. Understand and be able to account for all aspects of the transaction for tax purposes Understand the anti avoidance provisions


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Investing in the shares of a company can be quite appealing, especially where there is a prospect of future profits and a share therein. However, even after taxes have been paid on the profits of a company, that which remains cannot always be distributed without any tax consequences of its own. While there might be various exemptions available for dividends from both income tax and dividends tax, this is not always guaranteed, and one needs to be well versed in the rules of legislation to ensure that you remain compliant. We offer a session dedicated to discussing the tax impact of dividends, for both the person declaring it and the person receiving it.


Course Content:

This session will address matters including, but not limited to, the following: � General: o What constitutes a dividend (including deemed dividends and dividends in specie) o Dividend stripping o Low interest loans from directors and shareholders o Value shifting arrangements o Deemed dividends in relation to transfer pricing o Clarifying the concept of contributed tax capital � Considerations for the shareholder / recipient: o Declaration of exemption responsibility o Inclusion and exemption o Foreign dividends (including conversion to local currency) � Considerations for the declaring entity: o Withholding tax responsibility o Penalties and interest for non-payment and late payment o Repayment of dividends from the shareholder


Course Objective:


Who Should Attend?

Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Investing in the shares of a company can be quite appealing, especially where there is a prospect of future profits and a share therein. However, even after taxes have been paid on the profits of a company, that which remains cannot always be distributed without any tax consequences of its own. While there might be various exemptions available for dividends from both income tax and dividends tax, this is not always guaranteed, and one needs to be well versed in the rules of legislation to ensure that you remain compliant. We offer a session dedicated to discussing the tax impact of dividends, for both the person declaring it and the person receiving it.


Course Content:

This session will address matters including, but not limited to, the following: � General: o What constitutes a dividend (including deemed dividends and dividends in specie) o Dividend stripping o Low interest loans from directors and shareholders o Value shifting arrangements o Deemed dividends in relation to transfer pricing o Clarifying the concept of contributed tax capital � Considerations for the shareholder / recipient: o Declaration of exemption responsibility o Inclusion and exemption o Foreign dividends (including conversion to local currency) � Considerations for the declaring entity: o Withholding tax responsibility o Penalties and interest for non-payment and late payment o Repayment of dividends from the shareholder


Course Objective:


Who Should Attend?

Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 368.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Corlia Faurie


Overview:

It is always heart-warming to hear about the gift of the givers � until SARS joins the queue of the receivers. While donations might be tax deductible in some instances, it may also attract donations tax to be settled with SARS. It is important that both parties to these transactions are aware of their position and responsibility when it comes to the tax consequences thereof. We offer a session focused on donations taxes, from the perspective of both supplying and receiving party.


Course Content:

This session will address matters including, but not limited to, the following: What constitutes a donation (including deemed donations) and what is exempt from donations tax Valuation of donations (including usufruct) Link to Income tax provisions for donations Tax effects of donations with trusts, spouses and other related transactions Administrative provisions of the relevant returns


Course Objective:


Who Should Attend?

Investment managers Financial managers Tax Practitioners Auditors Bookkeepers Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Donations Tax is a fundamental part of managing the needs of your high net worth clients. Understanding how it works, when it applies and who is responsible for what is critical to managing this correctly.


Course Content:

The aim of this course is to provide an overview of the mechanics of donations tax. This will look at: � What is a donation? � Difference between deemed and actual donations � Valuation methodologies � Exemptions available � Administrative obligations � Potential pitfalls � anti avoidance provisions � Interplay with Estate Duty


Course Objective:


Who Should Attend?

Financial managers Auditors Bookkeepers Financial accountants Third year SAICA trainees Fourth year SAICA trainees Audit managers Audit partners

Individuals: R 368.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Corlia Faurie


Overview:

It is always heart-warming to hear about the gift of the givers � until SARS joins the queue of the receivers. While donations might be tax deductible in some instances, it may also attract donations tax to be settled with SARS. It is important that both parties to these transactions are aware of their position and responsibility when it comes to the tax consequences thereof. We offer a session focused on donations taxes, from the perspective of both supplying and receiving party.


Course Content:

This session will address matters including, but not limited to, the following: What constitutes a donation (including deemed donations) and what is exempt from donations tax Valuation of donations (including usufruct) � Link to Income tax provisions for donations Tax effects of donations with trusts, spouses and other related transactions Administrative provisions of the relevant returns


Course Objective:


Who Should Attend?

Investment managers Financial managers Tax Practitioners Auditors Bookkeepers Financial accountants

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

International Tax is no longer confined to a couple of specialist industries and companies. Globalisation has left it�s mark and more and more trade is happening across borders. Do you understand the tax consequences of that? Do you understand how a Double Taxation Treaty works? The aim of this series is to demystify these documents and help you make informed decisions


Course Content:

A detailed discussion on the basic concepts contained in the Double Taxation Agreements Residency and tie breaker rules Permanent Establishment Place of effective management Business Profits Dividends/Royalties/Interest A detailed look at the DTA�s signed with United Kingdom Netherlands Mauritius Australia


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, First year SAICA trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Audit managers, Audit partners, and Ethics officers

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

International Tax is no longer confined to a couple of specialist industries and companies. Globalisation has left mark and more and more trade is happening across borders. Do you understand the tax consequences of that? Do you understand how a Double Taxation Treaty works? The aim of this series is to demystify these documents and help you make informed decisions


Course Content:

A detailed discussion on the basic concepts contained in the Double Taxation Agreements Residency and tie breaker rules Permanent Establishment Place of effective management Business Profits Dividends/Royalties/Interest A detailed look at the DTA�s signed with United Kingdom Netherlands Mauritius Australia


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, First year SAICA trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Audit managers, Audit partners, and Ethics officers

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

International Tax is no longer confined to a couple of specialist industries and companies. Globalisation has left it�s mark and more and more trade is happening across borders. Do you understand the tax consequences of that? Do you understand how a Double Taxation Treaty works? The aim of this series is to demystify these documents and help you make informed decisions


Course Content:

A detailed discussion on the basic concepts contained in the Double Taxation Agreements Residency and tie breaker rules Permanent Establishment Place of effective management Business Profits Dividends/Royalties/Interest A detailed look at the DTA�s signed with United Kingdom Netherlands Mauritius Australia


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, First year SAICA trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Audit managers, Audit partners, and Ethics officers

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Employers are charged with many responsibilities, even that of administrating and facilitating the tax and statutory deductions of their employees. As part of the employees� tax regime, SARS has an incentive available to employers to encourage employment. ProBeta Training offers a session that explores the Employment Tax Incentive (ETI) for the employer.


Course Content:

This session will address the following: � Brief background on the Incentive and the reasoning behind it � Criteria to meet in order to qualify for the Incentive o Qualifying employers o Qualifying employees o Remuneration requirements o Disqualification � Determining the amount of Incentive to claim for the relevant period � Claiming the Incentive for the relevant period o Roll-over of amounts o Reimbursements � Penalties related to the Incentive


Course Objective:


Who Should Attend?

All employers who are eligible for this incentive or the professionals handling the tax affairs of such employer, as well as those who are unsure as to whether they are eligible.

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Employers are charged with many responsibilities, even that of administrating and facilitating the tax and statutory deductions of their employees. As part of these statutory deductions and contributions, employers are required to consider and account for Unemployment Insurance Fund (UIF), Skills Development Levies (SDL) and contributions to the Compensation Fund. ProBeta Training offers a session that explores these elements and the employer�s responsibilities for them.


Course Content:

This session will address the following: � UIF: o Registering as an employer o Contributions to be made o Unemployment benefits provided by the fund, including the calculation thereof and the claim process o Declaration and reporting responsibilities � SDL: o Brief background to the Skills Development Fund and the SETA�s o Learnership agreements and skills programmes o Registering as an employer o Levies to be paid o Refunds o Declaration and reporting responsibilities � Compensation Fund: o Registering as an employer o Levies to be paid o When is an employee entitled to compensation from the fund and what is covered by the fund o Claims process o Declaration and reporting responsibilities


Course Objective:


Who Should Attend?

All employers or those managing the tax affairs of an employer�s entity.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Exchange Control has been a part of the South African fiscal landscape for a very long time. It is often seen as a murky and confusing area though. Today�s seminar will focus on the Exchange Control regulations as they apply to individuals, trusts and companies. In particular, it will look at the revised rules and proposals that are being presented by SARB to revamp our exchange control environment.


Course Content:

a. What is Exchange Control? b. How does Exchange Control apply to capital transactions? c. How does Exchange Control apply to current transactions? d. How does Exchange Control apply to transfer payments?


Course Objective:

1. After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in all situations and environments: a. To which transactions does Exchange Control apply? b. What are your responsibilities with regards to Exchange Control? c. How to determine which will be the best option for a client.


Who Should Attend?

Any person who is looking to gain an understanding of Exchange Control would benefit from this course.. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

�Expat� tax has become a general term used when discussing the taxation of individuals working abroad. While these individuals might not cease to be taxed as residents in South Africa, they might qualify for an exemption on remuneration earned while working abroad. We offer a dedicated session for discussing this exemption, with practical application discussions.


Course Content:

This session will address matters including, but not limited to, the following: � Tax treatment for employee: o Calculation of days to qualify for the exemption and practical issues thereof o Amounts included in remuneration to be exempt o Apportionment of taxable allowances for the purposes of deductions on assessment o Administrative provisions for the individual tax return � Tax treatment for employer: o Considerations for withholding of PAYE o Impact on SDL and UIF


Course Objective:


Who Should Attend?

Financial managers ☒Tax Practitioners ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

�Expat� tax has become a general term used when discussing the taxation of individuals working abroad. While these individuals might not cease to be taxed as residents in South Africa, they might qualify for an exemption on remuneration earned while working abroad. We offer a dedicated session for discussing this exemption, with practical application discussions.


Course Content:

This session will address matters including, but not limited to, the following: � Tax treatment for employee: o Calculation of days to qualify for the exemption and practical issues thereof o Amounts included in remuneration to be exempt o Apportionment of taxable allowances for the purposes of deductions on assessment o Administrative provisions for the individual tax return � Tax treatment for employer: o Considerations for withholding of PAYE o Impact on SDL and UIF


Course Objective:


Who Should Attend?

☒Financial managers ☒Tax Practitioners ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Foreign exchange is becoming an everyday occurrence for almost every taxpayer. This is due to increased offshore investment for individuals, globalisation of trade and even just because of easier travel. In light of this SARS has finally replaced the old Practice Note with Interpretation Note 101. Do you fully understand how to correctly reflect these transactions in your tax return?


Course Content:

The aim of this session is to cover the core ideas of s24I, s25D and para 43 of the Eighth Schedule and how they apply to foreign exchange items. The main topic areas to be covered are: � How do I translate transactions? � Translation requirements for foreign debts or foreign assets � Calculation of capital gains or losses with respect to foreign assets � Special Rules housed in these sections


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: � Understanding whether they should translate transactions � Understanding which foreign items need to be translated � Understanding how to calculate a capital gain or loss for foreign assets � Understanding the rules with respect to loans and connected persons


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

It is common practice for employers to offer more than just a normal salary to employees. With various fringe benefits and allowances on offer to employees, impacting their remuneration and the taxation thereof, it has become crucial to treat these benefits correctly for taxation. We offer a session aimed at discussing and explaining the tax implications of fringe benefits and allowances, when it should be taxed and when it shouldn�t.


Course Content:

This session will address matters including, but not limited to, the following: � A coverage of all fringe benefits and allowances governed by the Income Tax Act such as: o Travel allowances o Subsistence allowances o Right of use of a motor vehicle o Right of use of other assets o Free or cheap services o Staff loans o Housing o Other allowances and benefits � The responsibilities of employers for withholding taxes, as well as possible VAT implications on certain fringe benefits � The employee�s responsibility for record keeping in order to claim deductions against allowances and benefits upon assessment � Administrative provisions related to the tax return


Course Objective:


Who Should Attend?

☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees ☒Fourth year SAICA trainees ☒Fifth year SAICA trainees ☒Audit managers ☒Audit partners

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Tax season is upon us. 1 August 2019 signalled the introduction of SARS� new E-filing platform. With this big change in technology, taxpayers are facing major uncertainty when it comes to filing their 2019 income tax returns. In light of that, ProBeta Training has prepared a training session to help you navigate the new E-filing platform. This session will help to dispel your fears as we get to grips with the new interface, run through the process from start to finish, highlight supporting documentation needed, take a look at some of the typical tax legislation and discuss what input is required in the various input-boxes. The training session will look at completing a Tax Return from the perspective of an individual who is fully employed, and not undertaking any trade outside of this employment, and who has had their employer file an IRP5 on their behalf. PLEASE NOTE: Due to privacy concerns, the session will be carried out by means of running through various screenshots of the SARS E-filing interface, as opposed to a live completion of a return. Creating a dummy taxpayer to run through the process, is currently not possible.


Course Content:

We will look at the process of completing an individual�s tax return, by considering all of the following: o Getting to grips with the new interface o Highlighting supporting documentation needed o Looking at some of the typical tax legislation applicable to individuals o Discussing what input is required in the various input-boxes, and; o Addressing the post-completion process


Course Objective:

Our primary goal is to familiarise you with the interface and to help you get rid of any fear or uncertainty when it comes to the process of completing a tax return. Our objective is NOT to provide tax-advice or interpret legislation or assist with tax planning to reduce tax burden.


Who Should Attend?

o Any working individuals o Professional accountants, auditors and tax practitioners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

1 September 2020 signals the start of tax season. Filing your personal tax return can be scary, but with some guidance you will not need to pay someone to do it on your behalf. This training session will help you navigate SARS e-filing platform and give you basic overview of the relevant income and expenses that may be relevant when completing your tax return. This tutorial focuses on a simplified situation: - Individual natural persons - Employed with employer filing IRP5 - No secondary businesses - Some passive income (interest, etc.) PLEASE NOTE: Due to privacy concerns, a live tax return will not be completed. Only edited screenshots of the e-filing platform will be used to explain the process.


Course Content:

We will look at the process of completing an individual�s tax return, by considering all of the following: o Getting to grips with the new interface o Highlighting supporting documentation needed o Looking at some of the typical tax legislation applicable to individuals o Discussing what input is required in the various input-boxes, and; o Addressing the post-completion process


Course Objective:

Our primary goal is to familiarise you with the interface and to help you get rid of any fear or uncertainty when it comes to the process of completing a tax return. Our objective is NOT to provide tax-advice or interpret legislation or assist with tax planning to reduce tax burden.


Who Should Attend?

o Any working individuals o Professional accountants, auditors and tax practitioners

Individuals: R 460.00 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

As South Africa functions in a global economy, aspects of international tax affect many businesses and individuals who transaction, set up business, perform work or invest outside South Africa. Furthermore, with the recent extensive developments in sharing tax information as governments around the world seek to curtail tax erosion, more and more people in South Africa are faced with complex decisions regarding their tax situation on international transactions. Understanding how double tax agreements is fundamental to advising and understanding the tax implications of cross border transactions. This webinar explains in understandable language and using practical examples, how double tax agreements apply in a South African context. The webinar will break down the technical detail to explain how South African taxpayers can properly manage their tax affairs and remain compliant the tax legislation.


Course Content:

Types of double tax agreements Structure of double tax agreements How various provisions work to tax a South African resident on foreign income Tax relief Tax information sharing Other relevant aspects


Course Objective:


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with tax in a global context.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course is aimed at providing overview of the tax consequences when an individual reaches the later stages of their life and needs to start arranging their affairs for their eventual passing. This will look at the tax consequences of death and provide some insight into how this can be best planned for. There is no one size fits all answer, understand your clients needs by understanding the consequences of their choices.


Course Content:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Calculation of an income tax return in the year of death Administrative responsibilities in the year of death Understanding the consequences of different investment types for the calculation of Estate Duty Calculation of Estate Duty Be able to provide your client with a list of key questions to assist them with making the correct choice.


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, Ethics officers,

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course will be a 3 part series. Each session will be different. Sometimes we just need a place to start. Or to remind ourselves how little we know. This session takes a complete look at Income Tax at a beginner level to provide an overview of the key aspects that every tax practitioner and all their support staff needs to know.


Course Content:

The course is designed to provide an overview of Income Tax and how it impacts the various categories of taxpayers. This course will cover: � What is gross income and what other items must be included? � What exemptions are available? � Deductions and allowances available in the Act for the standard manufacturing or retail taxpayer. � What is CGT and how does it work? � How do I do a tax calculation? � Does it matter what the nature of the taxpayer is? � How is the income tax collected?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: � Understanding which items need to be included in a tax return, be it income or deduction. � Having a basic understanding of CGT � Calculating tax liability � Understanding the difference between provisional tax and income tax

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course will be a 3 part series. Each session will be different. Sometimes we just need a place to start. Or to remind ourselves how little we know. This session takes a complete look at Income Tax at a beginner level to provide an overview of the key aspects that every tax practitioner and all their support staff needs to know.


Course Content:

The course is designed to provide an overview of Income Tax and how it impacts the various categories of taxpayers. This course will cover: � What is gross income and what other items must be included? � What exemptions are available? � Deductions and allowances available in the Act for the standard manufacturing or retail taxpayer. � What is CGT and how does it work? � How do I do a tax calculation? � Does it matter what the nature of the taxpayer is? � How is the income tax collected?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: � Understanding which items need to be included in a tax return, be it income or deduction. � Having a basic understanding of CGT � Calculating tax liability � Understanding the difference between provisional tax and income tax


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who prepare the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

It is no secret that many a taxpayer wishes to minimise their tax liability in a given year of assessment. However, it is just as widely known that SARS is very attentive to the tax deductions that are made in submissions and returns, and will not allow just any item to be utilised in reducing taxable income. For this reason, ProBeta offers a session aimed at addressing those items that are allowed to be deducted for income tax purposes, as well as those that may not be.


Course Content:

This session is set up to address the application of the relevant taxation laws, including but not limited to: The general deduction formula as set out in Section 11 of the Income Tax Act Specific deductions granted under this and other sections of the Act Deductions that may be disallowed, and the criteria on which this is based Deductions that may be limited, and the criteria on which this is based Additional deductions granted in terms of: o Learnership agreements o Assessed losses (including ring-fencing) This session excludes detailed coverage of capital allowances, which is covered in its own session.


Course Objective:


Who Should Attend?

Financial managers, Tax Practitioners, Auditors, Bookkeepers, Financial accountants, First year SAICA Trainees, Second year SAICA trainees, and Third year SAICA trainees

Individuals: R 460.00 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

As South Africa functions in a global economy, aspects of international tax affect many individuals who work or invest outside South Africa. Furthermore, with the recent extensive developments in sharing tax information as governments around the world seek to curtail tax erosion, more and more people in South Africa are faced with complex decisions regarding their tax situation on international transactions. This webinar explains the South African tax consequences South African residents working, investing and doing business abroad. Whilst international tax is extremely complex, this webinar will cut through much of the technical detail and explain in understandable language, how the various provisions should be applied to ensure that South African taxpayers can properly manage their tax affairs and remain compliant.


Course Content:

The concept of residence: � When a person is "resident" or "non-resident" for tax purposes Tax consequences of ceasing to be a resident How resident is taxed in South Africa on foreign income Tax relief


Course Objective:


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with tax.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Interest expenses and interest income are line items for virtually every single taxpayer. It is however also a section that creates serious confusion. How is this amount to be calculated? When can it be deducted? Are there any other considerations?


Course Content:

The aim of this session is to cover the provide you with answers to those questions. The following will be covered: � What are the common law requirements and rules with respect to debt and charging interest? � Can charging/not charging interest give rise to donations tax? � What is s24J and how do we calculate interest for income tax purposes? � How can SARS penalize us for charging interest? o Section 8F and 8FA � When is interest paid deductible? � Disallowance of interest deductions (anti avoidance provisions)


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, Third year SAICA trainees, Fourth year SAICA trainees, Audit managers, Audit partners, Ethics officers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

The need to reorganise ones affairs has moved out of the elite and into the mainstream. Groups of companies are becoming more common and therefore the need to move assets between them. This session aims to unpack the provisions of s 45 of the Income Tax Act and provide you with a working overview of the requirements.


Course Content:

The aim of this session is to an answer to the following questions : What is an intra-group transaction? What are the requirements? Are there any anti avoidance provisions What are the common pitfalls What are administrative requirements?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Identify a valid s45 transaction Understand and identify the main risks when entering into a s 45 transaction Understand how the consideration must be treated in the contract. Understand and be able to account for all aspects of the transaction for tax purposes Understand the anti avoidance provisions


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 201.25 (Incl. VAT)

CPD Hours: 0.75 hrs

Presenter: Corlia Faurie


Overview:

This information lesson will cover the anticipated changes in the emigration rules, and how SARS plans on treating residency for tax purposes going forward. We will briefly cover the main requirements for tax residency, as well as the impact on taxpayers already living or working abroad, or planning to do so in future.


Course Content:

None


Course Objective:

None

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

As South Africa functions in a global economy, aspects of international tax affect many individuals who work or invest outside South Africa. Furthermore, with the recent extensive developments in sharing tax information as governments around the world seek to curtail tax erosion, more and more people in South Africa are faced with complex decisions regarding their tax situation on international transactions.


Course Content:

� The concept of residence: � When a person is "resident" or "non-resident" for tax purposes � Tax consequences of ceasing to be a resident � How resident is taxed in South Africa on foreign income � How to work with a double tax agreement


Course Objective:

This webinar explains in understandable language and using practical examples, how international tax principles and double tax agreements apply in a South African context. The webinar will break down the technical detail to explain how South African taxpayers can properly manage their tax affairs and remain compliant the tax legislation.


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with tax.

Individuals: R 201.25 (Incl. VAT)

CPD Hours: 0.75 hrs

Presenter: Corlia Faurie


Overview:

Hierdie inligtingsles sal die verwagte veranderinge in die emigrasie re�ls, en hoe SARS beplan om inwonerskap vir belastingdoeleindes te hanteer, bespreek. Ons gaan kortliks die hoofvereistes vir belastinginwonerskap dek, asook die impak op belastingbetalers war oorsee bly of werk, of wat beplan om dit in die toekoms te doen.


Course Content:


Course Objective:

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

There has always been much confusion surrounding the VAT consequences of leasehold improvements. Questions such as when does it arise, who should pay as well how much should be paid. These have now been solved by legislation.


Course Content:

The aim of this session is to cover the changes in VAT legislation specific to leasehold improvements. This will address: � Why there was confusion? � Who must pay? � When must VAT be declared? � What values must be used? � Any other changes


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: � When to account for output VAT � How to account for the input VAT � Anti avoidance provisions


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

It is common practice for entities to enter into lease agreements as an alternative to purchasing cash, as it alleviates the pressure on immediate financing. However, when it comes to accounting for the financial and taxation reporting of these assets and liabilities, it may feel as though the transaction might have been more of a burden than initially bargained for.


Course Content:

This session is set up to address the application of the relevant accounting standards and taxation laws, including but not limited to: � A comparison between the accounting treatment of leases (including operating and finance leases) and the taxation treatment. This will be approached from: o The perspective of the purchaser o The perspective of the seller o The perspective of SARS and deferred tax implications � VAT implications of finance leases � Practical application of the principles covered � Overview of the deductions that may be limited in respect of leased assets


Course Objective:


Who Should Attend?

Financial managers, Tax Practitioners, Auditors, Bookkeepers, Financial accountants, First year SAICA Trainees, Second year SAICA trainees, and Third year SAICA trainees

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

It is common practice for entities to enter into lease agreements as an alternative to purchasing cash, as it alleviates the pressure on immediate financing. However, when it comes to accounting for the financial and taxation reporting of these assets and liabilities, it may feel as though the transaction might have been more of a burden than initially bargained for. We offer a dedicated session on this topic, delving into the comparison between the accounting and taxation aspects of these transactions.


Course Content:

This session will address matters including, but not limited to, the following: � A comparison between the accounting treatment of leases (including operating and finance leases) and the taxation treatment. This will be approached from: o The perspective of the purchaser o The perspective of the seller o The perspective of SARS and deferred tax implications � VAT implications of finance leases � Practical application of the principles covered � Overview of the deductions that may be limited in respect of leased assets


Course Objective:

Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

With the introduction of the new leases standard for Accounting, this is an area that is currently under the spotlight. It is also an area that is often misunderstood from a tax point of view. This session aims to look at the difference between sales of assets, leasing of assets and deferred sales.


Course Content:

The aim of this session is to cover difference in meaning between sale, instalment sale agreement, instalment credit agreement and lease from both a VAT and Income Tax perspective. This course will cover: � The legal aspects of the various ownership transfer methods � The differences in interpretation between income tax and VAT � The potential income tax recoupment�s from leases � How it all should be accounted for from an Income Tax and VAT perspective


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: � How to account for an instalment sale agreement for Income Tax and VAT purposes � How to account for a sale of an assets for Income Tax and VAT purposes � How to account for a lease for Income Tax and VAT purposes


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course is designed for delegates that need to understand what the tax consequences are of the issue of loan between various taxpayers. There is no longer the safe haven of �just charge interest and you�ll be fine� that was available under STC. Multiple sections have been added to the Income Tax Act that influence how interest, or the lack thereof, must be dealt with.


Course Content:

� An overview of each of the new sections that have been added to the Income Tax Act � A refresher on the Interest Withholding Tax � A reminder of some of the pitfalls for Trusts with regards to interest


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: � Understand the anti avoidance legislation regarding terms and conditions of the loan, as well as the calculation of interest, � Be able to calculate the limitations on the deductibility of interest, � Understand the tax consequences of the write off of a loan, � Understand the tax consequences of interest receipts for trusts.


Who Should Attend?

This course would be useful for all staff who have a responsibility to advise their clients on the tax consequences of their loans. Any persons that facilitate loans or are responsible for the recording of those loans would also benefit from this course. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

For many individuals, retirement is something to look forward to as a well-deserved rest. Unfortunately, one does not simply retire from paying taxes, and therefor also needs to plan ahead financially, and consider the taxation of amounts received upon retirement. We offer a session aimed at discussing and explaining the tax implications of lump sum amounts received in various circumstances.


Course Content:

This session will address matters including, but not limited to, the following: � The tax treatment of each type of lump sum covered by the Income Tax Act such as: o Benefits received upon retirement from pension, provident and retirement funds o Benefits withdrawn before, upon or after retirement from pension, provident and retirement funds o Benefits received from employers (other than fund benefits) o Transfer of benefits between funds o Limitation on withdrawal amounts for certain funds � The responsibility of the employer or fund for withholding taxes on lump sum amounts where applicable � This session does not include detailed tax planning matters, neither will it cover investment or retirement planning matters.


Course Objective:


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Where there is no change there can also be no growth � new information and new developments always have the opportunity to contribute towards our own. The nature of the tax system in South Africa is definitely dynamic and volatile, and it is the order of the day to see regular amendments, rulings and updates on various tax matters from the authorities. For tax professionals, keeping up with SARS is of the utmost importance � however time does not always allow for the luxury of research and dedication. We offer monthly update sessions on all the relevant tax developments, saving you time and providing you with the opportunity to add insightful matters to your tax knowledge.


Course Content:


Course Objective:


Who Should Attend?

Investment managers Financial managers Tax Practitioners Auditors Bookkeepers Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Where there is no change there can also be no growth � new information and new developments always have the opportunity to contribute towards our own. The nature of the tax system in South Africa is definitely dynamic and volatile, and it is the order of the day to see regular amendments, rulings and updates on various tax matters from the authorities. For tax professionals, keeping up with SARS is of the utmost importance � however time does not always allow for the luxury of research and dedication. We offer monthly update sessions on all the relevant tax developments, saving you time and providing you with the opportunity to add insightful matters to your tax knowledge.


Course Content:


Course Objective:

The objective of this webinar is to provide the listener with up to date tax law changes, in a simple and relatable manner.


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Where there is no change there can also be no growth � new information and new developments always have the opportunity to contribute towards our own. The nature of the tax system in South Africa is definitely dynamic and volatile, and it is the order of the day to see regular amendments, rulings and updates on various tax matters from the authorities. For tax professionals, keeping up with SARS is of the utmost importance � however time does not always allow for the luxury of research and dedication. We offer monthly update sessions on all the relevant tax developments, saving you time and providing you with the opportunity to add insightful matters to your tax knowledge.


Course Content:


Course Objective:

The objective of this webinar is to provide the listener with up to date tax law changes, in a simple and relatable manner.


Who Should Attend?

Investment managers financial managers Tax Practitioners Auditors Bookkeepers Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Where there is no change there can also be no growth � new information and new developments always have the opportunity to contribute towards our own. The nature of the tax system in South Africa is definitely dynamic and volatile, and it is the order of the day to see regular amendments, rulings and updates on various tax matters from the authorities. For tax professionals, keeping up with SARS is of the utmost importance � however time does not always allow for the luxury of research and dedication. We offer monthly update sessions on all the relevant tax developments, saving you time and providing you with the opportunity to add insightful matters to your tax knowledge.


Course Content:


Course Objective:

The objective of this webinar is to provide the listener with up to date tax law changes, in a simple and relatable manner.


Who Should Attend?

Investment managers Financial managers Tax Practitioners Auditors Bookkeepers Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Where there is no change there can also be no growth � new information and new developments always have the opportunity to contribute towards our own. The nature of the tax system in South Africa is definitely dynamic and volatile, and it is the order of the day to see regular amendments, rulings and updates on various tax matters from the authorities. For tax professionals, keeping up with SARS is of the utmost importance � however time does not always allow for the luxury of research and dedication. We offer monthly update sessions on all the relevant tax developments, saving you time and providing you with the opportunity to add insightful matters to your tax knowledge.


Course Content:


Course Objective:

The objective of this webinar is to provide the listener with up to date tax law changes, in a simple and relatable manner.


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Where there is no change there can also be no growth � new information and new developments always have the opportunity to contribute towards our own. The nature of the tax system in South Africa is definitely dynamic and volatile, and it is the order of the day to see regular amendments, rulings and updates on various tax matters from the authorities. For tax professionals, keeping up with SARS is of the utmost importance � however time does not always allow for the luxury of research and dedication. We offer monthly update sessions on all the relevant tax developments, saving you time and providing you with the opportunity to add insightful matters to your tax knowledge.


Course Content:


Course Objective:

The objective of this webinar is to provide the listener with up to date tax law changes, in a simple and relatable manner.


Who Should Attend?

Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Where there is no change there can also be no growth � new information and new developments always have the opportunity to contribute towards our own. The nature of the tax system in South Africa is definitely dynamic and volatile, and it is the order of the day to see regular amendments, rulings and updates on various tax matters from the authorities. For tax professionals, keeping up with SARS is of the utmost importance � however time does not always allow for the luxury of research and dedication. We offer monthly update sessions on all the relevant tax developments, saving you time and providing you with the opportunity to add insightful matters to your tax knowledge.


Course Content:


Course Objective:

The objective of this webinar is to provide the listener with up to date tax law changes, in a simple and relatable manner.


Who Should Attend?

Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Where there is no change there can also be no growth � new information and new developments always have the opportunity to contribute towards our own. The nature of the tax system in South Africa is definitely dynamic and volatile, and it is the order of the day to see regular amendments, rulings and updates on various tax matters from the authorities. For tax professionals, keeping up with SARS is of the utmost importance � however time does not always allow for the luxury of research and dedication. We offer monthly update sessions on all the relevant tax developments, saving you time and providing you with the opportunity to add insightful matters to your tax knowledge.


Course Content:


Course Objective:

The objective of this webinar is to provide the listener with up to date tax law changes, in a simple and relatable manner


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants .

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Where there is no change there can also be no growth � new information and new developments always have the opportunity to contribute towards our own. The nature of the tax system in South Africa is definitely dynamic and volatile, and it is the order of the day to see regular amendments, rulings and updates on various tax matters from the authorities. For tax professionals, keeping up with SARS is of the utmost importance � however time does not always allow for the luxury of research and dedication. We offer monthly update sessions on all the relevant tax developments, saving you time and providing you with the opportunity to add insightful matters to your tax knowledge.


Course Content:


Course Objective:

The objective of this webinar is to provide the listener with up to date tax law changes, in a simple and relatable manner.


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants .

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Where there is no change there can also be no growth � new information and new developments always have the opportunity to contribute towards our own. The nature of the tax system in South Africa is definitely dynamic and volatile, and it is the order of the day to see regular amendments, rulings and updates on various tax matters from the authorities. For tax professionals, keeping up with SARS is of the utmost importance � however time does not always allow for the luxury of research and dedication. We offer monthly update sessions on all the relevant tax developments, saving you time and providing you with the opportunity to add insightful matters to your tax knowledge.


Course Content:


Course Objective:

The objective of this webinar is to provide the listener with up to date tax law changes, in a simple and relatable manner.


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 1,035.00 (Incl. VAT)

CPD Hours: 4 hrs

Presenter: Wessel Smit


Overview:

Hierdie praktiese 4 uur webinaar fokus op hersiening van tegniese aspekte van testamente, posisie van trustees en die verskillende belastings by afterwe, insluitende moontlike strukturering. Onlangse wetswysigings sowel as nuutste verwikkelings en tendense word ook aangespreek.


Course Content:

Die volgende onderwerpe sal onder andere hanteer word in die webinaar: � Tegniese ontleding van testamente � Die trustee se posisie na aanleiding van regspraak � Ontleding van die verskillende belastings by afsterwe: � Boedelbelasting � Kapitaalwinsbelasting � Normale inkomstebelasting � BTW � Nuutste verwikkelinge rakende moontlike herstrukturering geleenthede: � Artikel 7C en lenings/ voorkeuraandele � Artikel 42 en maatskappy vorming insluitende jongste praktiese verwikkelings � Moontlike gebruik van verskillende klasse aandele.


Course Objective:


Who Should Attend?

Die webinaar is gerig op boedelbeplanners, makelaars, rekenmeesters, ouditeure, finansi�le beplanners, prokureurs, asook enige persoon betrokke by boedel- en belastingbeplanning.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Being in employment is a blessing for any individual, as this means being able to provide for your family and hopefully to invest for the future. SARS also rejoices when you are employed, as that means that they get to share in a portion of your remuneration through PAYE. Employers and employees alike need to have a working knowledge of this tax system, to avoid incorrect taxation of amounts on either part. We offer a session aimed at covering all aspects of employees� taxes, including the process and administration thereof.


Course Content:

This session will address matters including, but not limited to, the following: � When and to whom employees� tax would apply, based on the components of the employer � employee relationship and the concept of what constitutes �remuneration�, including a discussion of the following: o Labour brokers o Personal service providers o Independent contractors � The process of registering, submitting returns and making payment � The rules of PAYE for certain items to take into account: o Allowances and fringe benefits to be adjusted for PAYE purposes o Deductions allowed in the determination of PAYE o PAYE on bonuses and lump sums


Course Objective:


Who Should Attend?

☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

For any taxpayer or a professional in charge of an entity�s taxes, it is crucial to be aware of the impact of principles that are most commonly used and most often confused. The risk of missing a spot is potentially missing out on tax benefits or underpaying on taxes, both of which is an undesirable position to be in. ProBeta Training offers a session with a practical approach on these tax principles to guide you past these pitfalls.


Course Content:

This session will address the following: � Value Added Tax: o Reconciling to the accounting records o Distinguishing between zero rating and exempt supplies o When to use an alternate apportionment method o Deemed supplies with fringe benefits o Imports and VAT o Cost recoveries o Leases � Corporate income tax and Employees� tax: o Understanding the ITSA and other SARS statements o Deferred tax o Tax returns vs annual returns o Claiming (and proving) tax deductions o Adjustments between accounting and tax, and what to look out for when auditing tax o Employees� tax on certain fringe benefits, tax certificates and IT system considerations � This course will not cover all of the above in complete detail, but focuses on selected elements.


Course Objective:


Who Should Attend?

All taxpayers, those in charge of managing the tax affairs of an entity, tax practitioners, business owners, advisors, auditors and other professionals might benefit from this course.

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

For any taxpayer or a professional assisting them with their taxes, it is crucial to be aware of the impact of principles that are most commonly used and most often confused. The risk of missing a spot is potentially missing out on tax benefits or underpaying on taxes, both of which is an undesirable position to be in. ProBeta Training offers a session with a practical approach on these tax principles to guide you past these pitfalls.


Course Content:

This session will address the following: � Individuals: o FAQ�s on individuals and trust taxes (including SARS FAQ�s) o Understanding when your income will be subject to employees� tax, and when you need to declare it yourself o Understanding when to file a return (required to file, filing season and deadlines) o Common mistakes made on the individual tax return  Full disclosure of income  Married in community of property  Home office expenses  Deductions claimed from allowances and benefits  Primary residence exclusions o What about emigration? What do we do now with retirement fund withdrawals? o What to do with your cryptocurrency on your tax return? o Common mistakes made during tax disputes with SARS � Trusts: o Donations made through a trust o Understanding when the trust or beneficiary will be taxed o What to look out for with loans with trusts o What to look out for with foreign trusts � This course will not cover all of the above in complete detail, but focuses on selected elements.


Course Objective:


Who Should Attend?

All individual taxpayers, trustees (or those in charge of administrating trusts), tax practitioners, business owners, advisors and other professionals might benefit from this course.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Provisional Taxes can be a great source of stress for any tax practice. It�s a large amount of work that needs to be completed accurately and quickly to give your clients a chance to pay what is owed. The aim of this course is to provide a refresher on how provisional taxes should be calculated as well as what the consequences are if this is not done right. Empower yourself and your clients to make informed decisions on their provisional taxes!


Course Content:

The course is designed to provide guidance on: What information is required for the provisional tax calculation How the calculation should be done What the consequences are if not done correctly Administrative obligations


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Administration around provisional tax First, second and third provisional tax � Assessments for individual taxpayers in 2018 First, second and third provisional tax Assessments for companies in 2018 Penalties and interest Tips and tricks of the trade.


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

As the second provisional tax deadline for individuals, trusts and many companies looms at the end of February, now is an opportune time to get up to date with the provisional tax rules. Mistakes made in provisional tax calculations and processes can be extremely costly due to the penalties that are charged, and the time consumed in resolving problems


Course Content:

� Who is a "provisional taxpayer" � Requirements of a provisional taxpayer � Calculating estimated taxable income and provisional tax liability � Interest


Course Objective:

This webinar explains the ins and outs of provisional tax for individuals, companies and trusts, the penalties that can be charged, how the penalties are calculated and how to apply for penalties to be waived. Recent amendments to the provisional tax rules will also be explained.


Who Should Attend?

All tax practitioners, accountants, trainees, auditors, financial managers and bookkeepers will benefit from attending this webinar.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

It is said that tax is one of the few certainties in life. As such, it may be wise to strive to settle as much of your tax liability as possible before the taxman comes asking for it. Paying provisional taxes is a process that most taxpayers are comfortable with, and it is crucial to ensure that we understand what is required in this process and how to navigate it. For this reason, ProBeta offers a session that looks at provisional taxes, the process and administration thereof.


Course Content:

This session will address matters including, but not limited to, the following: � The provisions resulting in a taxpayer becoming a provisional taxpayer, as well as the exclusions from such definition � The process of first, second and third payments: o The basic rules governing the determination and payment of provisional taxes o Clarifying the concept of the �basic� amount o Interest and penalties for late and under payments o Administrative process of submission and payment � Brief overview of the view on provisional taxes from an auditing perspective, as well as other matters of relevance


Course Objective:


Who Should Attend?

All taxpayers that are provisional taxpayers, or that wish to know whether they should be provisional taxpayers. Auditors are also invited, for insight into the workings of provisional taxes.

Individuals: R 368.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Corlia Faurie


Overview:

For many provisional taxpayers, the end of February spells the deadline for the second provisional tax payment due to SARS. Non-compliance with the process or timing, might result in significant penalties and interest to the taxpayer. To ensure that you have all the knowledge to successfully finalise this second submission, we offer a session aimed at discussing the second provisional tax payment.


Course Content:

This session will address matters including, but not limited to, the following: � Brief overview of the requirements to be registered as a provisional taxpayer � Brief overview of the calculation rules of the second payment � Interest and penalties for late payments and underestimates � Other administrative provisions related to the IRP6 submission


Course Objective:


Who Should Attend?

Financial managers Tax Practitioners Auditors Bookkeepers Financial accountants

Individuals: R 368.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Corlia Faurie


Overview:

For many provisional taxpayers, the end of February spells the deadline for the second provisional tax payment due to SARS. Non-compliance with the process or timing, might result in significant penalties and interest to the taxpayer. To ensure that you have all the knowledge to successfully finalise this second submission, we offer a session aimed at discussing the second provisional tax payment.


Course Content:

This session will address matters including, but not limited to, the following: � Brief overview of the requirements to be registered as a provisional taxpayer � Brief overview of the calculation rules of the second payment � Interest and penalties for late payments and underestimates � Other administrative provisions related to the IRP6 submission


Course Objective:


Who Should Attend?

Financial managers Tax Practitioners Auditors Bookkeepers Financial accountants

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

This course will be co-hosted by Yvonne Rossouw (on legal matters) and Corlia Faurie (on tax matters). Being exempt from tax is surely the perfect position to be in. However, tax exemptions do not come easy � to qualify for them, you need to meet various requirements before SARS will relieve you of your tax liability. One of the ways in which to qualify is to be a Public Benefit Organisation. ProBeta offers a session to discuss both the legal and tax requirements relating to these entities


Course Content:

This session will address the tax rules applicable to the following: � Distinguishing between a Public Benefit Organisation, Non-profit Organisation and Non-profit Company o Legal requirements and characteristics o Benefits of adopting the relevant organisation structure o The administrative process and documents for registering each entity � Public Benefit Organisations and SARS o Requirements to qualify for tax exempt status o Specific tax measures for the entity � when will it be taxed? o Discussion on what constitutes public benefit activities � Brief coverage of other tax exempt entities such as recreational clubs and associations


Course Objective:


Who Should Attend?

Tax practitioners, those involved in managing public benefit organisations, auditors, advisors and other professionals might benefit from this course.

Individuals: R 172.50 (Incl. VAT)

CPD Hours: 0.5 hrs

Presenter: Corlia Faurie


Overview:

Hierdie inligtingsessie sal die belasting van reistoelae en maatskappy motors aanspreek (vir werknemersbelasting sowel as finale inkomstebelasting), asook die aftrekkings en ander administratiewe bepalings vir werknemers.


Course Content:

None


Course Objective:

None

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course is aimed at providing an overview of what reportable arrangements are.


Course Content:

This seminar will cover the following areas What is a reportable arrangement? What to do when you have a reportable arrangements


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Identifying reportable arrangements Understanding the exemptions Registering a reportable arrangement with SARS Non compliance penalties


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 345.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course is aimed at providing an in depth view into the world of reportable arrangements. The Tax Administration Act places quite an onerous burden on those who meet the definitions. Do you know if you should have complied with these requirements?


Course Content:

This seminar will cover the following areas � Definition of reportable arrangements � Requirements if you meet the criteria � How to comply � Penalties and other consequences


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below: � Recognising a reportable arrangement � Knowing the reporting requirements � Understanding how to report it


Who Should Attend?

This course would be useful for all staff who have a responsibility for the tax affairs of any individual or entity. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

As one of the many consequences and factors to consider for any corporate restructuring transaction, tax implications almost stand first in line � as it may also often be one of the main reasons for said restructuring. ProBeta offers courses that unpack these transactions and the tax implications thereof.


Course Content:

This session will address the following: � Brief overview of the underlying concepts to consider in corporate restructuring: o Section 41 definitions o Contributed tax capital � Coverage of the main provisions from tax legislation dealing with the following transactions (types of transactions, requirements to qualify for certain tax relief): o Section 44 � Amalgamation transactions o Section 45 � Intragroup transactions o Section 46 � Unbundling transactions o Section 47 � Liquidation and winding up � Practical issues with corporate restructuring


Course Objective:


Who Should Attend?

All entities and tax practitioners that are engaged in corporate restructuring transactions, as well as auditors, might benefit from this course.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

This course is aimed at providing overview of the tax consequences when an individual reaches the later stages of their life and needs to start arranging their affairs for retirement and eventually their passing. This will look at the tax consequences of retirement and death and provide some insight into how this can be best planned for. There is no one size fits all answer, understand your clients needs by understanding the consequences of their choices.


Course Content:

This seminar will cover the following areas � Tax consequences of payouts from lump sums � Tax consequences of payouts from insurance companies � Tax consequences on death � income tax and VAT � An overview of the calculation of Estate Duty payable after accounting for rebates � Key questions to ask to determine the most suitable plan for an individual


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: � Calculation of the income tax consequences when receiving a lump sum � Understanding the consequences of different investment types for the calculation of Estate Duty � Calculation of Estate Duty � Be able to provide your client with a list of key questions to assist them with making the correct choice.


Who Should Attend?

This course would be useful for all staff who have a responsibility to submit Estate Duty returns. The course will provide guidance with regard to the appropriate valuation techniques that must be used for assets. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Withholding taxes are a fact of life. Royalties however go beyond just the withholding tax requirements. Are you entitled to a deduction? Is the income capital or revenue? Where is the source of the amount?


Course Content:

This seminar will cover the following areas: � What is the source of the royalty? � What deductions are available and limitations to those deductions � What is tainted intellectual property? � Who is responsible? � What are my administrative requirements?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: � Calculation of the royalty � Completion of the relevant returns � Understanding of the administrative provisions


Who Should Attend?

This course would be useful for all staff who have a responsibility to submit returns. The course will provide guidance with regard to the appropriate valuation techniques that must be used for these items. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

The need to reorganise ones affairs has moved out of the elite and into the mainstream. This session aims to unpack the provisions of s 43 and s 47 of the Income Tax Act and provide you with a working overview of the requirements.


Course Content:

The aim of this session is to an answer to the following questions : How to identify these transaction? What are the requirements? Are there any anti avoidance provisions What are the common pitfalls What are administrative requirements?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Identify a valid transaction Understand and identify the main risks when entering into one of these transactions Understand how the consideration must be treated in the contract. Understand and be able to account for all aspects of the transaction for tax purposes Understand the anti avoidance provisions


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Administration should not be your number one problem. However, when it comes to communicating and liaising with SARS, administration often becomes the main issue, especially when dealing with deadlines, disputes and arrangements. For this reason, ProBeta offers a session aimed at exploring the various tax administration rules that may affect the taxpayer.


Course Content:

This session is set up to address the application of the relevant taxation laws, including but not limited to: Registration of taxpayers and those liable to pay tax Administrative provisions governing the filing of various returns and the settling of taxes so filed Determination of interest and penalties Relief from double taxation The dispute resolution process Settlement arrangements available to taxpayers


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Tax Practitioners, Auditors, Bookkeepers, Financial accountants, Audit managers, and Audit partners

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

Tax Administration is becoming one of the most challenging and time-demanding aspects of the work of a tax professional and the various penalty provisions of the Tax Administration Act are the main issue. This webinar outlines, in understandable language and with a very practical focus, the various penalty provisions and how and when they apply. Furthermore, the webinar explains the circumstances in which penalties can be waived or reduced and takes you through the process to obtain such relief. The TAA is very technical and specific and it is essential for every tax professional or business person responsible for managing tax risk, to understand the rules and the process that has to be followed.


Course Content:

� Outline of the various penalty provisions in the Tax Administration Act and an explanation of which penalties apply when � Circumstances in which one can apply for a penalty to be waived or reduced � The objection process � The pay-now-argue-later principle and applying for a suspension of payment � What to do when there is a problem with the objection process


Course Objective:

Delegates will know how and when the various penalty provisions in the TAA will apply and the circumstances in which the penalties can be reduced or waived as well as the process to be followed in achieving this.


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with SARS.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

Resolving disputes with SARS often takes up an ever-increasing amount of a tax practitioner�s time. Help us at hand! This webinar provides practical, useful guidance on how to navigate the dispute resolution process. The webinar outlines, in understandable language and with a very practical focus, the steps to be taken in resolving disputes with SARS. Furthermore, the webinar explains the circumstances in which penalties can be waived or reduced and takes you through the process to be followed in order to access such relief. The Tax Administration Act is very technical and specific and it is essential for every tax professional or business person responsible for managing tax risk, to understand the rules of the game and the process to be followed in resolving problems with SARS.


Course Content:

The course content will cover: - Requests for reasons for an assessment - The various penalty provisions and an explanation of which penalties apply when and how the penalties are calculated; circumstances in which penalties can be waived or reduced - The objection process - What to do when there is a problem with the objection process - The pay-now-argue-later principle and applying for a suspension of payment - The SARS complaints management office - When and how to use the Tax Ombud - The SARS Service Charter


Course Objective:

After attending this webinar delegates will know: How and when the various penalty provisions in the TAA will apply The circumstances in which the penalties can be reduced or waived The process to be followed in resolving problems with SARS


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with SARS

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

Resolving disputes with SARS can consume an ever-increasing amount of a taxpayer/ tax practitioner�s time. The problem is often compounded as the SARS processes change. This webinar provides practical, useful guidance on how to navigate the process of resolving problems and queries with SARS.


Course Content:

The course content will cover: - How to approach a query or dispute with SARS - Requesting reasons for an assessment - The objection and appeal process - Remittance of penalties and interest - The pay-now-argue-later principle and applying for a suspension of payment - The SARS complaints management office - When and how to use the Tax Ombud After attending this webinar delegates will know: � How and when the various penalty provisions in the TAA will apply � The circumstances in which the penalties can be reduced or waived � The process to be followed in resolving problems with SARS


Course Objective:

The webinar outlines, in understandable language and with a very practical focus, the steps to be taken in resolving problems and queries with SARS, including problems related to penalties and interest.


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers, and anyone else who deals with SARS

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

The dispute resolution process can be extremely confusing and time-consuming to navigate. This is often made worse when tax practitioners are unsure what to do when SARS does not keep to their deadlines. This webinar provides practical, useful guidance on how to navigate the dispute resolution process. The webinar explains the �rules of engagement� with a very practical focus. The webinar also explains how to deal with penalties and interest.


Course Content:

The course content will cover: - The dispute resolution process - Requesting for reasons for an assessment - How to deal with penalties and interest - What to do when SARS does not meet their deadlines


Course Objective:

After attending this webinar delegates will know: � How the dispute resolution process works � The circumstances in which the penalties and interest can be reduced or waived � The process to be followed in resolving problems with SARS


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with SARS

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

Corporate reorganisations and the related tax implications are extremely complex. The Income Tax Act provides for tax-neutral transactions in specific circumstances, as set out in the corporate rules in sections 41 to 47. This tax relief is mirrored in the VAT and STT Acts. On the other hand, there are several anti-avoidance provisions in the Income Tax Act that must be carefully considered.


Course Content:

The course content will cover: � Types of corporate reorganisations � Tax treatment of � o Company formations o Asset for share transactions o Company liquidations o Amalgamations � Anti-avoidance provisions such as o Dividend stripping o Value mismatch transactions


Course Objective:

After attending this webinar delegates will know how the various corporate reorganisation provisions operate.


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with corporate tax and corporate reorganisations

Individuals: R 460.00 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

Corporate reorganisations and the related tax implications are extremely complex. The Income Tax Act provides for tax-neutral transactions in specific circumstances, as set out in the corporate rules in sections 41 to 47. This tax relief is mirrored in the VAT and STT Acts. On the other hand, there are several anti-avoidance provisions in the Income Tax Act that must be carefully considered.


Course Content:

The course content will cover: � Types of corporate reorganisations � Tax treatment of � o Company formations o Asset for share transactions o Company liquidations o Amalgamations � Anti-avoidance provisions such as o Dividend stripping o Value mismatch transactions


Course Objective:

After attending this webinar delegates will know how the various corporate reorganisation provisions operate.


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with corporate tax and corporate reorganisations.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

Company distributions have significant tax considerations for all parties concerned, including the company itself, intermediaries and shareholders. Not all distributions are as obvious and easy to measure as cash dividends: other transactions may unsuspectingly fall into the scope of dividends tax and/or capital gains tax, posing as significant tax risk if not identified and measured correctly.


Course Content:

� Dividends tax and capital gains tax and how they apply to o Cash dividends o Dividends in specie o Returns of capital and contributed tax capital � Income tax effects of local and foreign dividends � Deemed dividends on interest-free loans


Course Objective:

Participants in this webinar will understand how to extract profits from a business at the lowest tax cost. The main tax provisions relating to company distributions will be explained. Practical examples will be used to explain the difficult concepts and aid understanding.


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with corporate tax matters.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

Loan accounts to and from companies and trusts have tax consequences that need to be carefully considered. Anyone managing the tax affairs of companies and trusts must be sure that they fully understand the tax rules so that they can manage their companies and trusts or advise their clients appropriately.


Course Content:

The webinar will cover the following: Explanation of tax effects of loans to and from companies Explanation of the section 7C Other recent amendments affecting trusts Tax issues for offshore trusts and resident beneficiaries


Course Objective:

This webinar will fully explain s 7C and other provisions related to loans involving companies and trusts. Participants will understand these rules, be able evaluate the impact of the rules and the planning opportunities that exist. The webinar will also discuss loans made by trusts to others and some of the tax risks involved with loans to and from offshore trusts, using practical examples.


Who Should Attend?

Tax advisors, trustees, taxpayers, accountants, business owners and managers, bookkeepers and anyone else who deals with companies and trusts and their donors, funders and beneficiaries.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

For many taxpayers, the submit button on your tax return is the last stop to finalising your taxes. However, SARS conducts frequent audits for various reasons, and one must not be caught off guard when you find yourself on the receiving side of SARS�s queries. For this reason, ProBeta offers a course dedicated to dealing with the various aspects of SARS inquiries, verifications and audits.


Course Content:

This session will address matters including, but not limited to, the following: � SARS�s rights and responsibilities regarding access to information and administration and execution of the process of inquiries, audits and investigations � The rights and responsibilities of the taxpayer as the respondent in these matters � The documents and administrative deadlines involved in the process � Voluntary disclosure programmes and the impact on tax audits � An overview of the SARS lifestyle audits


Course Objective:


Who Should Attend?

Taxpayers, tax practitioners, business owners and other professionals or advisors might benefit from this course.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Sometimes we just need a place to start. Or to remind ourselves how little we know. This session takes a complete look at Income Tax at a beginner level to provide an overview of the key aspects that every tax practitioner and all their support staff needs to know.


Course Content:

The course is designed to provide an overview of Income Tax and how it impacts the various categories of taxpayers. This course will cover: What is gross income and what other items must be included? What exemptions are available? Deductions and allowances available in the Act for the standard manufacturing or retail taxpayer. What is CGT and how does it work? How do I do a tax calculation? Does it matter what the nature of the taxpayer is? How is the income tax collected?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Understanding which items need to be included in a tax return, be it income or deduction. Having a basic understanding of CGT Calculating tax liability Understanding the difference between provisional tax and income tax


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who prepare the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Sometimes we just need a place to start. Or to remind ourselves how little we know. This session takes a complete look at Income Tax at a beginner level to provide an overview of the key aspects that every tax practitioner and all their support staff needs to know.


Course Content:

The course is designed to provide an overview of Income Tax and how it impacts the various categories of taxpayers. This course will cover: What is gross income and what other items must be included? What exemptions are available? Deductions and allowances available in the Act for the standard manufacturing or retail taxpayer. What is CGT and how does it work? How do I do a tax calculation? Does it matter what the nature of the taxpayer is? How is the income tax collected?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Understanding which items need to be included in a tax return, be it income or deduction. Having a basic understanding of CGT Calculating tax liability Understanding the difference between provisional tax and income tax


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who prepare the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Sometimes we just need a place to start. Or to remind ourselves how little we know. This session takes a complete look at Income Tax at a beginner level to provide an overview of the key aspects that every tax practitioner and all their support staff needs to know.


Course Content:

The course is designed to provide an overview of Income Tax and how it impacts the various categories of taxpayers. This course will cover: What is gross income and what other items must be included? What exemptions are available? Deductions and allowances available in the Act for the standard manufacturing or retail taxpayer. What is CGT and how does it work? How do I do a tax calculation? Does it matter what the nature of the taxpayer is? How is the income tax collected?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: Understanding which items need to be included in a tax return, be it income or deduction. Having a basic understanding of CGT Calculating tax liability Understanding the difference between provisional tax and income tax


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who prepare the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Corlia Faurie


Overview:

The submission and payment of Income Taxes are inevitable realities for Companies and the professionals that are charged with the responsibility of handling the tax affairs of these entities. Join us for a return visit to the basic principles of the Income Tax calculation for Companies, with a practical approach throughout the process. Please note that the content covered in this session is aimed at addressing the principles and application thereof based on an overview only. For more advanced sessions on specific topics or items, please refer to the our booking site.


Course Content:

This session will address matters including, but not limited to, the following: � Inclusions into Gross Income including prevalent court case principles � Exemptions from Taxable Income � Allowable and prohibited deductions and losses including capital allowances � Considerations for trading stock � Considerations for foreign exchange differences (S24I) and interest (S24J) � Capital gains tax � Considerations with regards to connected persons � Prepaid taxes and rebates available to companies � Pointing out the differences between accounting and tax for various items, which will influence the tax calculation and submission � Overview of the administrative provisions for registering for tax and submission of returns


Course Objective:


Who Should Attend?

☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Corlia Faurie


Overview:

Every year, tax season comes around before you realise it. For many individuals, it is a process that they dread to go through � often because of uncertainty and the fact that tax rules are regarded as something to be understood and used only by practitioners and accountants. We offer a session aimed at discussing and explaining the process of completing your tax return as an individual, based on the rules that govern your taxes from the Act.


Course Content:

This session will address matters including, but not limited to, the following: � The relevant income and expenditure items that might be applicable to individuals, where they originate from in the Income Tax Act, as well as how they fit into the tax return, such as o Types of income that will be taxed, as well as those that will not be taxed (remuneration, investment income, trading income) o Deductions, rebates and credits available to individuals (including deductions against allowances and assessed losses) � Special considerations for taxpayers married in community of property � Special considerations for capital gains taxes � A brief coverage of the administrative rules and the responsibility of individuals regarding submissions � Please note that this session will not be a practical session on e-Filing itself


Course Objective:


Who Should Attend?

☒Financial managers ☒Tax Practitioners ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

The world is becoming an ever shrinking space. This means that international transactions are no longer the realm of a specialist even though the concepts are still described in very complex terms.


Course Content:

The aim of this session is to break down the core concepts of international transactions into simple language for individuals. This session will cover: � The concept of residence: When a person is "resident" or "non-resident" for tax purposes � How a non-resident is taxed in South Africa � Withholding taxes levied in South Africa � How residents are taxed on worldwide income � Residents working abroad � Foreign interest � Foreign dividends � Offshore businesses � Brief overview of controlled foreign companies � Relief for double taxation Double tax agreements � Exemptions � Foreign tax rebate � Tax consequences when a person ceases to be a South African tax resident


Course Objective:


Who Should Attend?

Any person who is looking to gain an understanding of foreign earnings would benefit from this course. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 460.00 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

There are significant and complex tax effects on the waiver of debt and in the current economic climate, this is happening on a more regular basis. Debt waivers also arise in corporate reorganisations. Also related to debt, the debtors allowance in s 11(j) has been substantially amended. This webinar will explain the new debtors provision and the tax effects of debt waivers in clear, a understandable way and supported with practical examples.


Course Content:

Participants will know the new debtors allowance and the tax effects related to debt and debt waivers.


Course Objective:


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals tax matters.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

It is said that the only difference between tax avoidance and tax evasion is the width of the prison�s wall � but where exactly does SARS draw the line? For most taxpayers, it is easy enough to distinguish between what �feels� right or not, however tax legislation is based on principles far removed from emotions. For this reason, ProBeta offers a session aimed at distinguishing between the concept of tax evasion and avoidance.


Course Content:

This session will address matters including, but not limited to, the following: � Distinguishing between tax avoidance, tax planning and tax evasion � Impermissible tax avoidance arrangements � Specific anti-avoidance measures in tax legislation: o Value shifting arrangements o Trading stock o Capital gains and losses o Trusts and attribution rules o Transfer pricing � Interest and penalties related to tax avoidance and evasion � Reportable arrangements


Course Objective:


Who Should Attend?

Taxpayers, tax practitioners, business owners, advisors and auditors might benefit from this course.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Education is one of the best gifts one can bestow upon another � especially if it does not attract taxes. Bursaries are not only a method of recruiting and retaining employees, but also an option to grant tax-free amounts to those receiving it. As it is crucial to know the difference between a tax-free bursary and that which would be deemed to be income, we offer a session dedicated to this area.


Course Content:

This session will address matters including, but not limited to, the following: The exemption requirements for bursaries granted to both employees, relatives and other individuals Tax treatment for benefactor: o Limitation to extending bursaries o Rewarding an employee for completion o Granting a bursary vs taking over responsibility for a study loan vs reimbursements of study expenses o PAYE considerations


Course Objective:


Who Should Attend?

Financial managers Tax Practitioners Bookkeepers Financial accountants

Individuals: R 460.00 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

Small business development is at the heart of the National development Plan, yet there is very limited focus on the taxation of small business. This webinar will unpack and explain the latest developments in the taxation of SMMEs and explain what tax relief is available. The webinar will focus on practical explanations, evaluating the impact of tax changes on SMMEs and discussing planning opportunities. The webinar will also consider other risk areas that must be considered by SMMEs so that proper planning and management can be done.


Course Content:

Brief background on specific provisions in the taxation of SMMES. Outline of the tax relief, including the following: o Turnover Tax o Small Business Corporations o Venture Capital Companies o Employment Tax Incentives Specific deductions and allowances


Course Objective:

Participants will understand the tax relief available for small businesses and how they can manage the risks associated with the taxation of SMMEs and plan/advise accordingly.


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with small businesses and SMMEs.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

For many South Africans, the prospects of employment, education and life abroad seems to be an attracting force that is increasing in strength every day. However, very few residents consider and understand the tax implications of changing residency, and the difference between legal and tax residency. The recent changes effected in the formal emigration process between SARS and the Reserve Bank also add to the conundrum, resulting in questions on tax residency status. We offer a dedicated session to discuss these matters, and clarify the changes to the formal emigration process.


Course Content:

This session will address matters including, but not limited to, the following: Rules governing residency for Income tax purposes How to determine whether you are a tax resident, and when such residency would cease Changes in the formal emigration process Exchange control implications of ceasing to be a resident Rules governing the taxation of South African sourced income for non-residents


Course Objective:


Who Should Attend?

investment managers Financial managers Tax Practitioners Bookkeepers Financial accountants First year SAICA Trainees Second year SAICA trainees

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

For many South Africans, the prospects of employment, education and life abroad seem to be an attractive force that is increasing in strength every day. However, very few residents consider and understand the tax implications of changing residency, and the difference between legal and tax residency. The recent changes effected in the formal emigration process between SARS and the Reserve Bank also add to the conundrum, resulting in questions on tax residency status. We offer a dedicated session to discuss these matters, and clarify the changes to the formal emigration process.


Course Content:

This session will address matters including, but not limited to, the following: Rules governing residency for Income tax purposes o How to determine whether you are a tax resident, and when such residency would cease o Tax implications of becoming or ceasing to be a resident o Legal vs tax residency Changes in the formal emigration process o Exchange control implications of ceasing to be a resident Rules governing the taxation of South African sourced income for non-residents


Course Objective:


Who Should Attend?

Investment managers Financial managers Tax Practitioners Bookkeepers Financial accountants First year SAICA Trainees Second year SAICA trainees

Individuals: R 747.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Corlia Faurie


Overview:

Whoever thought taxes would let one rest upon death, think again. Deceased estates become another taxpayer having to report to SARS on taxes after the passing of an individual, for both income taxes as well as estate duties. ProBeta offers a dedicated session to deal with the various provisions governing the taxation and administration of deceased estates


Course Content:

This session will address matters including, but not limited to, the following: � Income taxes for the deceased, their deceased estate as well as the beneficiaries of the estate � Estate duties o What constitutes an estate? o How should property be valued for estate duty purposes? o What rebates are available? o At what rate will the estate be taxed? o How does other taxes impact the estate duty obligation? o How does the administrative process for submitting the returns work? � Administration of deceased estates o Reporting a deceased estate o Wills and inventories o Curators and executors o Distributions from the estate


Course Objective:


Who Should Attend?

Executors or those in charge of administrating deceased estates, tax practitioners and other professionals might benefit from this course.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Employee incentives have been found to improve productivity and morale in many workplaces. One of these incentive methods constitute the granting of shares and participation rights in the entity based on various criteria. However, one must never forget about SARS with these schemes, and the fact that tax will also play its part in the vesting of shares in employees and directors. We offer a session to discuss and address these tax implications on share schemes for employees.


Course Content:

This session will address matters including, but not limited to, the following: � The tax implications of employee share schemes, including those governed by: o Section 8A: Gains made by directors on marketable securities o Section 8B: Broad-based employee share schemes o Section 8C: Other shares vesting in directors and employees � Other tax implications of share transactions (excluding asset for share transactions and dividends and distributions)


Course Objective:


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Taxation of farmers is often viewed with trepidation and fear. It is something that touches our every day though as all of the food that we eat, and even much of what we wear each day has been produced by a farmer. The aim of this session is to provide an insight into the taxation and incentives of farmers


Course Content:

The aim of this session is to provide an understanding of: What special provisions are available to farmers? What are the ringfencing provisions that are applicable to farmers? What happens when I stop farming? Common reporting issues with SARS A brief overview of VAT and Diesel Rebate considerations


Course Objective:


Who Should Attend?

Auditors, Bookkeepers, Financial accountants, Second-year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Compliance officers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

In the times we live in, it is most common that many taxpayers acquire debt in both their individual and business capacity. In addition to this, many taxpayers have frequent international transactions in their trade. As both of these have been seen by authorities to often result in schemes to reduce tax liabilities, there are very specific provisions in the Taxation law that governs the tax treatment of the results of these transactions. We offer a session aimed at explaining and applying the rules of Section 24I and Section 24J of the Income Tax Act.


Course Content:

This session will address matters including, but not limited to, the following: � A coverage of the requirements and limitations surrounding the deductibility of interest expenses and forex losses, as well as the inclusion of interest income and forex gains � Practical application of the principles covered, including step by step calculations � Overview on other sections of legislation that might impact on these transactions


Course Objective:


Who Should Attend?

Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

In the times we live in, it is most common that many taxpayers acquire debt in both their individual and business capacity. In addition to this, many taxpayers have frequent international transactions in their trade. As both of these have been seen by authorities to often result in schemes to reduce tax liabilities, there are very specific provisions in the Taxation law that governs the tax treatment of the results of these transactions. We offer a session aimed at explaining and applying the rules of Section 24I and Section 24J of the Income Tax Act.


Course Content:

This session will address matters including, but not limited to, the following: � A coverage of the requirements and limitations surrounding the deductibility of interest expenses and forex losses, as well as the inclusion of interest income and forex gains � Practical application of the principles covered, including step by step calculations � Overview on other sections of legislation that might impact on these transactions


Course Objective:


Who Should Attend?

Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

While franchises may operate as most other corporate entities, there are various characteristics that separate franchises from the rest. The same is true for taxes, as there are specific rules that need to be considered afresh when dealing with franchises, even though we are familiar with the general application thereof. We offer a session to look at the taxation of franchises, and how to apply general and specific rules to them.


Course Content:

This session will address the following: � Brief discussion on the background of franchises � Brief discussion of the general tax principles applicable to franchises � Specific transactions relevant to franchises, and the application of the tax principles to these items (from the perspective of both the franchisor and franchisee) o Franchise fees and intellectual property o Royalties o Costs / obligations in terms of franchise agreement � VAT considerations


Course Objective:


Who Should Attend?

All franchisees and franchisors might benefit from this course.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

While companies, close corporations and sole proprietorships are most commonly used as trading forms, partnerships are still alive and well � as is the taxation thereof. While partnerships might not be taxed as a separate entity, it is still important to know what the tax rules are that apply to the arrangement and to the individual. For this reason, ProBeta offers a session to explain the tax rules for partnerships and the individuals involved therein.


Course Content:

This session will address the tax rules applicable to the following: � Brief discussion on the legal considerations and types of partnerships � The tax rules prescribing the �allocation� of income and expenses to partners, as well as the limited circumstances in which the tax rules would apply to the partnership arrangement. o This discussion will incorporate specific transaction types and capital gains tax as well. � Foreign partnerships � Partners and employees� tax


Course Objective:


Who Should Attend?

☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

For entities with trading operations, the accounting for trading stock might be straightforward. While the tax treatment thereof might be similar, there are definite rules set out in tax legislation that differs from the way we know from accounting. We offer a session aimed at discussing the correct tax treatment of trading stock, including the provisions for share traders.


Course Content:

This session will address matters including, but not limited to, the following: A comparison between the accounting treatment of trading stock and the taxation treatment thereof Change in use adjustments that may need to be made for: o Income Tax (including CGT) o VAT Practical application of the principles covered A discussion of the tax implications for share traders, as well as possible CGT consequences on share trading transactions


Course Objective:


Who Should Attend?

☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

For entities with trading operations, the accounting for trading stock might be straightforward. While the tax treatment thereof might be similar, there are definite rules set out in tax legislation that differs from the way we know from accounting. We offer a session aimed at discussing the correct tax treatment of trading stock, including the provisions for share traders.


Course Content:

This session will address matters including, but not limited to, the following: A comparison between the accounting treatment of trading stock and the taxation treatment thereof Change in use adjustments that may need to be made for: o Income Tax (including CGT) o VAT Practical application of the principles covered A discussion of the tax implications for share traders, as well as possible CGT consequences on share trading transactions


Course Objective:


Who Should Attend?

Financial managers Tax Practitioners Auditors Bookkeepers Financial accountants First year SAICA Trainees Second year SAICA trainees Third year SAICA trainees

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Trusts have become a sought after vehicle to raise funds for various purposes, protect assets and provide financial security for dependents. Unfortunately they are also separate persons for tax purposes, and one needs to think carefully about the tax implications for trusts before simply creating one. We offer a dedicated session to discuss the tax workings of trusts.


Course Content:

This session will address matters including, but not limited to, the following: � Income tax rules (including capital gains tax) governing the taxation between a donor, trust and beneficiary � Rules governing loans granted to trusts � Administrative provisions for the submission of trust tax returns


Course Objective:


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Its that time of the year again when the draft amendments to the tax legislation are published. Although they might still be subject to comments and changes, taxpayers need to familiarise themselves with the coming changes dont say you werent warned. ProBeta offers a dedicated session to discuss the anticipated amendments to be made to various tax legislature.


Course Content:

This session will address all the proposed changes to tax legislation, including administrative provisions, as well as a brief overview of the amendments made under the Tax Relief Bill.


Course Objective:


Who Should Attend?

Financial managers, Tax Practitioners, Auditors, Bookkeepers, and Financial accountants

Individuals: R 460.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Corlia Faurie


Overview:

Completing and submitting a tax return as an individual taxpayer does not have to be a lengthy, burdensome process. With e-Filing, SARS allows you to submit your return fast and easy. We offer you a practical session on how to go about submitting your individual income tax return for the 2020 year of assessment.


Course Content:

This session will focus on a walk through of completing and submitting your individual income tax return, based on practical guidance from SARS. We will also discuss some of the issues encountered throughout this process, including matters concerning the auto-assessments and record keeping.


Course Objective:


Who Should Attend?

Financial managers,Tax Practitioners, Auditors, Bookkeepers, and Financial accountants

Individuals: R 460.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Corlia Faurie


Overview:

Completing and submitting a tax return as an individual taxpayer does not have to be a lengthy, burdensome process. With e-Filing, SARS allows you to submit your return fast and easy. We offer you a practical session on how to go about submitting your individual income tax return for the 2020 year of assessment.


Course Content:

This session will focus on a walkthrough of completing and submitting your individual income tax return, based on practical guidance from SARS. We will also discuss some of the issues encountered throughout this process, including matters concerning the auto-assessments and record keeping.


Course Objective:


Who Should Attend?

Financial managers,Tax Practitioners, Auditors, Bookkeepers, and Financial accountants

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Cross border transactions are complex enough, but when transacting with a connected person, the complexity ramps up due to transfer pricing/profit shifting considerations. This course is designed for delegates that need an introduction to transfer pricing and how it impacts any South African taxpayer. No prior knowledge is required for this course.


Course Content:

a. What is transfer pricing/profit shifting? b. What sections of the Act are applicable? c. An overview of �market value� d. What regulations must I follow? e. On overview of document retention requirements f. What is the OECD and why does it impact this section?


Course Objective:

1.After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in all situations and environments: a. Will the taxpayer have to consider the transfer pricing legislation? b. What are the consequences of having to apply the legislation? c. What are my reporting obligations?


Who Should Attend?

Any person who is looking to gain an understanding transfer pricing would benefit from this course. It would also benefit anyone who is responsible for the tax affairs of an entity to gain an awareness of the areas they may need specialist advice in. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Transactions with related parties have always been under scrutiny in every aspect of business. This is no less true for taxation � SARS has always been attentive to dealings between connected persons, and has implemented many measures in tax legislation to address this kind of transactions. We offer a specific session to address these measures.


Course Content:

This session will address matters including, but not limited to, the following: Clarifying the concept of connected persons from a tax perspective, as well as the concept of arm�s length values Transfer pricing adjustments to be made, amongst others, for income tax purposes Specific tax rules governing transactions with connected persons that would impact the value of income inclusions, the entitlement to deductions and the impact on capital gains taxes VAT rules for transactions with connected persons


Course Objective:

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Transactions with related parties have always been under scrutiny in every aspect of business. This is no less true for taxation � SARS has always been attentive to dealings between connected persons, and has implemented many measures in tax legislation to address this kind of transactions. We offer a specific session to address these measures.


Course Content:

This session will address the following: � Clarifying the concept of transfer pricing, connected persons and arm�s length values � Transfer pricing adjustments to be made, amongst others, for income tax purposes � Specific tax rules governing transactions with connected persons: o Loans with trusts o Transactions with Controlled foreign companies o Shareholder loans o Fringe benefits o Capital gains taxes o Value shifting arrangements o VAT rules for transactions with connected persons


Course Objective:


Who Should Attend?

Taxpayers and entities that have dealings with connected persons, auditors and advisors might benefit from this course.

Individuals: R 172.50 (Incl. VAT)

CPD Hours: 0.5 hrs

Presenter: Corlia Faurie


Overview:

This information session will cover the taxation of travel allowances and employer provided vehicles (for PAYE as well as final income tax), as well as the deductions and other administrative considerations for the employee.


Course Content:

None


Course Objective:

None

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Trusts have been a part of the South African landscape for many, many years. These structures, due to their fluidity, have however often been poorly understood and managed. The aim of this session is to start fresh and look at the key concepts that need to be considered for trusts from an income tax perspective.


Course Content:

This seminar will cover the following areas The basic principles of trust taxation Income Expenses Distributions How does s 25B impact trust taxation What anti avoidance provisions must be considered with trusts


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, Third year SAICA trainees, Fourth year SAICA trainees, Audit managers, Audit partners, and Ethics officers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Anti avoidance provisions are a fact of taxation life. There have been large developments in this sphere in the last year, including repeated amendments to s 7C. The aim of this section is to look at the anti avoidance provisions contained in the Act together with the changes that have happened in the last year, particularly the new amendment bringing in preference shares


Course Content:

Concepts of the anti avoidance measures contained in section 7 and section 7C � When does it apply � What are preference shares? � How to calculate the consequences � What are the reporting requirements � How is this practically done?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: � Understanding who should be declaring section 7 adjustments � Calculating the adjustment correctly � Understanding the consequences of the new section 7C � Understanding how this impacts your trust


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. It would also be useful for any persons who are responsibility for the tax compliance of their businesses or their clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Being a small fish in the corporate ocean poses many challenges for any business owner or manager. Understanding the tax rules applicable to your small business, marks at least one obstacle off the list. ProBeta offers a session aimed at covering all aspects of taxes for small businesses.


Course Content:

This session will address the tax rules applicable to the following: � Small Business Corporations � Micro Businesses (Turnover tax) � Small Business Funding Entities � Venture Capital Companies � Small business assets and CGT � Comparing the benefits for small business owners of incorporating a company or trading as a sole proprietor / in a partnership.


Course Objective:


Who Should Attend?

Small business owners, sole proprietors, investors, tax practitioners, advisors, auditors and other professionals might benefit from this course.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

It is no secret that many a taxpayer wishes to minimise their tax liability in a given year of assessment, and tends to get very creative with doing so. However, it is just as widely known that SARS is very attentive to the tax deductions that are made in submissions and returns, and will not allow just any item to be utilised in reducing taxable income unless allowed by tax legislation. We offer a session aimed at addressing those items that are allowed to be deducted for income tax purposes, as well as those that may not be.


Course Content:

This session will address matters including, but not limited to, the following: The general deduction formula as set out in Section 11 of the Income Tax Act Specific deductions granted under this and other sections of the Act o Legal expenses o Repairs and maintenance o Bad and doubtful debts o Learnership deductions o Donations o Credit agreements and debtor allowances o Future contract costs o Assessed losses Prohibited and limited deductions (including prepaid expenditure) This session excludes detailed coverage of capital allowances, which is covered in its own session.


Course Objective:


Who Should Attend?

Financial managers Tax Practitioners Auditors Bookkeepers Financial accountants First year SAICA Trainees Second year SAICA trainees Third year SAICA trainees

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

It is no secret that many a taxpayer wishes to minimise their tax liability in a given year of assessment, and tends to get very creative with doing so. However, it is just as widely known that SARS is very attentive to the tax deductions that are made in submissions and returns, and will not allow just any item to be utilised in reducing taxable income unless allowed by tax legislation.


Course Content:

This session will address matters including, but not limited to, the following: � The general deduction formula as set out in Section 11 of the Income Tax Act � Specific deductions granted under this and other sections of the Act o Legal expenses o Repairs and maintenance o Bad and doubtful debts o Learnership deductions o Donations o Credit agreements and debtor allowances o Future contract costs o Assessed losses � Prohibited and limited deductions (including prepaid expenditure) � This session excludes detailed coverage of capital allowances, which is covered in its own session.


Course Objective:


Who Should Attend?

Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Whether you are a consumer, business professional or tax practitioner, VAT is a blunt reality for everyday consumption in South Africa. As it is also the second largest contributor to income for SARS, it is crucial that those responsible for accounting for and submitting these taxes are equipped with the knowledge to perform their duties in the best interest of both the client and SARS. The provisions of the VAT Act may sometimes be difficult to read and interpret, and often we run the risk of underutilising or underestimating them. ProBeta Training offers specific sessions with a practical approach on specific areas in VAT, to assist in dealing with more complex matters and transactions.


Course Content:

This session will address items including, but not limited to, the following: Input taxes Apportionment rules Input tax denied Output taxes VAT and imports Deemed supplies Foreign electronic services Agent vs principal and cost recoveries Change in use adjustments Sale of going concerns 12 month expiry rules and bad debts Leases Directors and VAT Practical issues


Course Objective:


Who Should Attend?

Financial managers Bookkeepers Financial accountants

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Corlia Faurie


Overview:

Whether you are a consumer, business professional or tax practitioner, VAT is a blunt reality for everyday consumption in South Africa. As it is also the second largest contributor to income for SARS, it is crucial that those responsible for accounting for and submitting these taxes are equipped with the knowledge to perform their duties in the best interest of both the client and SARS. The provisions of the VAT Act may sometimes be difficult to read and interpret, and often we run the risk of underutilising or underestimating them.


Course Content:

This session will address items including, but not limited to, the following: Basic principles of VAT: Registration VAT periods Accounting basis Documentation Types of supplies Time and value of supplies Claiming and denial on input taxes Levying of output taxes Deemed supplies Specific provisions for Exports Accommodation Sale of a going concern Submission and reconciliation Practical issues encountered with VAT


Course Objective:


Who Should Attend?

Financial managers Bookkeepers Financial accountants Second year SAICA trainees

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Corlia Faurie


Overview:

Whether you are a consumer, business professional or tax practitioner, VAT is a blunt reality for everyday consumption in South Africa. As it is also the second largest contributor to income for SARS, it is crucial that those responsible for accounting for and submitting these taxes are equipped with the knowledge to perform their duties in the best interest of both the client and SARS. The provisions of the VAT Act may sometimes be difficult to read and interpret, and often we run the risk of underutilising or underestimating them.


Course Content:

This session will address items including, but not limited to, the following: Basic principles of VAT: Registration VAT periods Accounting basis Documentation Types of supplies Time and value of supplies Claiming and denial on input taxes Levying of output taxes Deemed supplies Specific provisions for Exports Accommodation Sale of a going concern Submission and reconciliation Practical issues encountered with VAT


Course Objective:


Who Should Attend?

Financial managers Bookkeepers Financial accountants Second year SAICA trainees

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Whether you are a consumer, business professional or tax practitioner, VAT is a blunt reality for everyday consumption in South Africa. As it is also the second largest contributor to income for SARS, it is crucial that those responsible for accounting for and submitting these taxes are equipped with the knowledge to perform their duties in the best interest of both the client and SARS. The provisions of the VAT Act may sometimes be difficult to read and interpret, and often we run the risk of underutilising or underestimating them. ProBeta Training offers specific sessions with a practical approach on specific areas VAT, to assist in dealing with more complex matters and transactions.


Course Content:

This session will address items including, but not limited to, the following: Input taxes Apportionment rules Input tax denied Output taxes VAT and imports Deemed supplies Foreign electronic services Agent vs principal and cost recoveries Change in use adjustments Sale of going concerns 12 month expiry rules and bad debts Leases Directors and VAT Practical issues


Course Objective:


Who Should Attend?

Financial managers, Bookkeepers, Financial accountants,

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Corlia Faurie


Overview:

Change is inevitable, and in many instances, also for the better. However, when it comes to changes affecting the supplies in your enterprise, one also needs to consider the VAT adjustments that result from such changes. We offer a session to discuss and address the application of the change in use adjustments.


Course Content:

This session will address matters including, but not limited to, the following: The VAT implications of increase and decrease of proportion of taxable supplies VAT adjustments on irrecoverable debts VAT adjustments on the sale of a going concern Practical issues encountered with VAT adjustments


Course Objective:


Who Should Attend?

Financial managers Bookkeepers Financial accountants

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

The tax treatment of property transactions is extremely complex. This webinar will explain, using practical examples, the different VAT aspects of property leases and sales and the CGT aspects of property transactions. The VAT treatment of property leases ranges from a fully taxable supply, to a lower-value supply and a fully exempt supply and it is critical to able to identify which category applies and how the VAT must be treated.


Course Content:

VAT on various types of property leases VAT on property sales VAT aspects for property developers CGT on the sale of property, including How to determine base cost Any exclusions that apply When to recognise a capital gain


Course Objective:

Participants will understand the VAT and CGT treatment of different types of property transactions.


Who Should Attend?

Tax advisors, trustees, taxpayers, accountants, business owners and managers, bookkeepers and anyone else who deals with Vat and property owners.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Accounting is often mistaken as just that � the accounting of transactions based on general accounting frameworks and standards. However, if a company is also registered for VAT, their accountants are also charged with the responsibility of processing VAT on the same transactions, and possibly also for the submission and payment of the VAT returns. We offer a session dedicated to assist accountants in performing these duties, by discussing the VAT implications of various general business transactions through a practical approach.


Course Content:

This session will address matters including, but not limited to, the following: What is a supply, when and how would output VAT have to be accounted for When may input tax be claimed on expenditure and assets Accounting basis for VAT and VAT invoices Specific transactions: o Deemed supplies o Leases o Certain exempt and zero-rated supplies o Fixed assets (including motor vehicles) Administrative rules on submission and reconciliation Practical issues encountered with VAT


Course Objective:


Who Should Attend?

Financial managers Bookkeepers Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Corlia Faurie


Overview:

Accounting is often mistaken as just that � the accounting of transactions based on general accounting frameworks and standards. However, if a company is also registered for VAT, their accountants are also charged with the responsibility of processing VAT on the same transactions, and possibly also for the submission and payment of the VAT returns.


Course Content:

This session will address matters including, but not limited to, the following: What is a supply, when and how would output VAT have to be accounted for When may input tax be claimed on expenditure and assets Accounting basis for VAT and VAT invoices Specific transactions: o Deemed supplies o Leases o Certain exempt and zero-rated supplies o Fixed assets (including motor vehicles) Administrative rules on submission and reconciliation Practical issues encountered with VAT


Course Objective:


Who Should Attend?

Financial managers Bookkeepers Financial accountants

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

VAT is a complex tax and getting it wrong can have very costly and time-consuming consequences. Apart from all the specific provisions in the VAT Act, vendors must also be well acquainted with the Tax Administration Act which governs most of the administration of VAT. It is well known that SARS audits are on the rise, with increasing focus on compliance and proper accounting for transactions. Failure to comply with the VAT Act and the Tax Administration Act exposes businesses and tax practitioners to unnecessary risk, which can be reduced through a good understanding of certain basic principles.


Course Content:

This webinar will highlight current areas where businesses often make VAT errors, from registration to trading, making necessary VAT adjustments and properly accounting for VAT on selling and acquiring a business, including � � Some specific VAT-risk areas to watch out for, including o VAT on imported goods o VAT and recovery of costs o VAT on insurance premiums and pay-outs o Claiming input tax � Current VAT developments


Course Objective:

Once you have completed this webinar you will be aware of current VAT developments in South Africa during 2021, and how these developments will impact on your business.


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with small businesses and SMMEs.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Wealth taxes have been a fact of life since the days of kings and lords. Their form has changed significantly over the years however. The aim of this session is to provide an overview of the different types of wealth taxes that we have in South Africa, as well as to look at how these may change in the future.


Course Content:

This course will look at: � What is a wealth tax? � Wealth tax vs Income Tax � Estate Duty � Donations Tax � Transfer Duty � Securities Transfer Tax � Davis Tax Committee recommendations


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: � Be aware of the different types of wealth taxes in South Africa � Be able to identify when a wealth tax would be due � Be able to calculate a basic tax liability � Be able to identify potential complexities that may require specialist intervention � Have an awareness of the administrative requirements for each tax.


Who Should Attend?

This course would be useful for all persons who provide tax advice for any clients. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 172.50 (Incl. VAT)

CPD Hours: 0.5 hrs

Presenter: Corlia Faurie


Overview:

Hierdie les sal die vereistes bespreek om belastingaftrekkings te eis vir tuiskantoor uitgawes, ander oorwegings om in ag te neem as gevolg van die aftrekking, en n kort bespreking van die algemene probleme wat in praktyk ervaar word.


Course Content:

None


Course Objective:

None

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Carmen Westermeyer (Wortmann)


Overview:

Withholding taxes are a fact of life. How we account for them to SARS is however a different story. Are you up to date with the latest changes? Do you know what�s required of you?


Course Content:

This seminar will cover the following areas: � What is a dividend? � What is interest? � How should the withholding tax be calculated in each case? � Who is responsible? � What are my administrative requirements?


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: � Calculation of interest and dividends � Completion of the relevant returns � Understanding of the administrative provisions


Who Should Attend?

This course would be useful for all staff who have a responsibility to submit returns. The course will provide guidance with regard to the appropriate valuation techniques that must be used for these items. Any delegate that is looking to get a refresher on the above topics would also be welcome.

Individuals: R 368.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Corlia Faurie


Overview:

Many taxpayers are unaware of the fact that withholdings tax might be applicable to the transactions they enter into, even more so when they are responsible for the withholding itself. International transactions might attract withholdings taxes, and it is important that the parties to these transactions are aware of their position and responsibility when it comes to the tax consequences thereof.


Course Content:

This session will address matters including, but not limited to, the following: � Conversion of amounts in foreign currency � Foreign entertainers and sportspersons � Royalties � Interest � Fixed property � Exemptions


Course Objective:


Who Should Attend?

Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 368.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Corlia Faurie


Overview:

Many taxpayers are unaware of the fact that withholdings tax might be applicable to the transactions they enter into, even more so when they are responsible for the withholding itself. International transactions might attract withholdings taxes, and it is important that the parties to these transactions are aware of their position and responsibility when it comes to the tax consequences thereof. We offer a session focused on withholding taxes on transactions with non-residents, from the perspective of both supplying and receiving party.


Course Content:

This session will address matters including, but not limited to, the following: � Conversion of amounts in foreign currency � Foreign entertainers and sportspersons � Royalties � Interest � Fixed property � Exemptions


Course Objective:


Who Should Attend?

Financial managers ☒Tax Practitioners ☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

This webinar will be looking at the management of working capital using various techniques and assessing cost vs. benefit of holding short term assets.


Course Content:

We will look at the following elements: 1) Introduction and clarification of terms 2) Objective of working capital policies and the working capital cycle 3) Financing policies and forecasting 4) Cash Management 5) Trade Receivable Management 6) Inventory Management


Course Objective:

After attending this webinar, a delegate will be able to assess their working capital needs of a business


Who Should Attend?

Any person who is interested in working capital or refreshing their knowledge on the topic.

Individuals: R 172.50 (Incl. VAT)

CPD Hours: 0.5 hrs

Presenter: Corlia Faurie


Overview:

This lesson will discuss the requirements to claim tax deductions for home office expenses, other considerations to take into account as a result of this deduction, and a brief discussion of the common issues experienced in practice with this matter


Course Content:

None


Course Objective:

None

Individuals: R 402.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

This webinar will explain the 2021 tax amendments in understandable language and with a focus on the practical issues, making use of examples wherever possible.


Course Content:

The webinar will cover the following: � Brief outline, with examples, of the main amendments including the following: o Corporate tax o Personal tax o Retirement funds/savings o Trusts o Small businesses o Capital gains tax o VAT amendments o Other Th webinar will cover case law and SARS documents.


Course Objective:

Participants will know the various main amendments to the Income Tax Act and Value-Added Tax Act that have come through during 2020.


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with tax.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

This webinar will explain the 2020 tax amendments in understandable language and with a focus on the practical issues, making use of examples wherever possible.


Course Content:

The webinar will cover the following: Brief outline, with examples, of the main amendments including the following: Corporate tax Personal tax Retirement funds/savings Trusts Small businesses Capital gains tax VAT amendments Other


Course Objective:

Participants will know the various main amendments to the Income Tax Act and Value-Added Tax Act that have come through during 2020.


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with tax.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jackie Arendse


Overview:

This is the second part of a 2-part webinar that will explain the 2020 tax amendments in understandable language and with a focus on the practical issues, making use of examples wherever possible.


Course Content:

The webinar will cover the following: Brief outline, with examples, of the main amendments including the following: Corporate tax Personal tax Retirement funds/savings Trusts Small businesses Capital gains tax VAT amendments Other


Course Objective:

Participants will know the various main amendments to the Income Tax Act and Value-Added Tax Act that have come through during 2020


Who Should Attend?

Tax advisors, taxpayers, accountants, trustees, business owners and managers, bookkeepers and anyone else who deals with tax.

Make Booking Instructions

Please click here for a video instruction on how to register Click Here.

Online Courses

The ProBeta Online Learner Management System specialises in delivering high-quality cost-effective online video training that includes a wide range of Accounting, Auditing and Tax topics.

The ProBeta Online Learner Management System is particularly suited for those candidates who cannot spare regular time in a classroom workshop. You can listen to our recorded webinars and learning sessions whenever you want, wherever you want. There is no time limit, you can move at your own pace.

If you're not sure what you want to register for, it might be a good idea to browse our course categories or subjects to determine where your interests lie. All that you have to do once you've found a session that you are interested in, is to register for the specific on-line session by clicking on Make Booking and select the "Online Booking" and follow the steps provided on the screen.

At the end of each lesson, we provide multiple choice and interactive tests in order for you to assess the knowledge you have obtained as you progress.

Your success is our priority!

For any enquiries please contact us at info@probetatraining.co.za or 011 886 1395.