After attending the course, delegates will have gained a basic understanding on the competencies mentioned below, and must be able to apply the concepts and techniques in simple, uncomplicated situations or environments. Our ultimate goal is to provide the trainees the necessary training and practical exposure to prove a competency skill level (Competent without supervision) at a basic level for this course. This involves a self-paced course attendance, course exercises, post-course work as well as evaluation and feedback. SAICA CA Training Programme - 2016 Competency skills Delegates on the SAICA Competency Skills Training Programme can join this session. Based on SAICAs latest CA Training Programme, a level four (4) sign-off is required at a basic level for all Residual Skills. The following competency skills will be assessed: TX(R) 3.1 Calculates or evaluates withholding tax , for example interest or dividend withholding tax, etc. Other course benefits - Professional skills development (writing and reporting skills) - Drafting recommendations which are reasonable and relevant - Time management - Critical and strategic thinking - Assisting with exam technique (research and analysis) and - Individual feedback by an accredited SAICA Assessor. Trainees (delegates) are guaranteed a relevant and practical basic understanding of the risk and corporate environment. Successful sign-off criteria In order to be signed off successfully, the following criteria have to be met: - Completed all online tests - Submitted post course assessment portfolio (all worksheets completed and uploaded to MySkillsPortal) - Submitted a signed declaration letter - Completed all modules successfully (marked all modules 'complete' and spent all time necessary to watch / read the content) - Participation tracking enabled as part of the evaluation process - Scored an average of 80% for all online assessments together(where applicable - multiple choice questionnaire) Further criteria for successful sign-off: - The delegate is able to complete a task to a satisfactory level without receiving guidance, or is - Able to complete a task to a satisfactory level without guidance even though there are a few issues that would still need to be resolved, provided these issues are not regarded as being fundamental to the task at hand ProBeta Training applies a strict assessment process, making use of assessment decision trees to determine appropriate and reasonable assessment results.

Dividends and dividends tax are often forgotten throughout everyday transactions. When an event arises where a dividend or deemed dividend is declared and distributed, it becomes difficult and time consuming to research and apply the relevant rules for the event. The course includes, but is not limited to: What constitutes a dividend and how dividends taxes work Dividend stripping Low interest loans from directors and shareholders Value shifting arrangements Deemed dividends in relation to transfer pricing Clarifying the concept of contributed tax capital Considerations for the shareholder recipient – Declaration of exemption responsibility – Foreign dividends (translation to ZAR) Considerations for the declaring entity – Withholding tax responsibility – Penalties and interest for non payment and late payment – Repayment of dividends from the shareholder

SAICA Trainees as part of the 2016 SAICA Training Programme Competency Skills