This course gives small business owners and junior finance/admin staff a clear, practical overview of the main tax responsibilities a small business typically faces in South Africa. It focuses on what taxes may apply, when you must register, what needs to be filed and paid, and how to stay compliant without getting lost in technical detail. It also clarifies the difference between business structures (sole proprietor vs company) and how that affects your tax and admin workload.
Module 1: The Small Business Tax Map — What SARS Expects
Content: The main taxes that may apply to small businesses (income tax, PAYE, VAT, provisional tax), how they interact, and common compliance pressure points.
Module 2: Choosing Your Business Structure — Tax and Admin Implications
Content: Sole proprietor vs partnership vs company (high-level), how profits are taxed, what changes in registration and filing, and common beginner mistakes.
Module 3: Income Tax Basics for Small Businesses
Content: How taxable income is determined in principle, business income vs capital receipts (intro), and how expenses reduce taxable income (in a simple flow).
Module 4: Deductible Expenses — What You Can Claim and What You Can’t
Content: The “in the production of income” idea in plain language, private vs business splits, and the most common expense categories SMEs claim.
Module 5: Payroll Taxes 101 — PAYE, UIF and SDL for Employers
Content: When you must register as an employer, what PAYE is, the payroll tax cycle (monthly), basic employee vs contractor risk flags, and compliance basics.
Module 6: VAT Essentials — When Registration Matters
Content: What VAT is, when registration becomes relevant, output vs input VAT conceptually, and the practical admin impact of being VAT-registered.
Module 7: Provisional Tax — Planning for Tax During the Year
Content: Why provisional tax exists, which businesses encounter it, how estimates work conceptually, and how to prevent surprises and penalties.
Module 8: SARS Submissions and Deadlines — The Compliance Calendar
Content: The “what, when, and how” of recurring submissions (monthly/bi-monthly/annual), keeping track of deadlines, and how to avoid late filing/payment issues.
Module 9: Record-Keeping and SARS Queries — Audit-Proof Basics
Content: Minimum document discipline (invoices, receipts, bank statements), how SARS typically verifies claims, common query triggers, and what “good records” look like.
Module 10: Common Pitfalls and Quick Wins for Small Businesses
Content: The most frequent small business tax errors (mixing personal/business, missing registrations, poor invoicing, incorrect expense claims) and simple systems to stay compliant.
• Small business owners and entrepreneurs (new to tax)
• Start-ups and micro/SME managers handling their own compliance
• Admin, bookkeeping, and junior accounting staff supporting SMEs
• Anyone wanting a practical “tax map” for running a small business in SA.
