This course is a practical “big picture” guide to how South African income tax works for both individuals and businesses. It explains the key building blocks—who is taxed, what counts as taxable income, what deductions are allowed, and how tax is calculated and reported to SARS—without getting too technical. The course is designed to help beginners and intermediates confidently interpret common tax terms, understand typical tax scenarios, and navigate basic compliance.
Module 1: The Income Tax “Map” — How the System Fits Together
Content: Income tax within the SA tax landscape, the annual tax cycle, how returns, assessments, and payments work in practice.
Module 2: Who SARS Taxes — Taxpayers, Residency and Source (High Level)
Content: Individuals vs companies (overview), resident vs non-resident idea, SA-source concept, and why these rules determine what SARS can tax.
Module 3: What Is “Income” for Tax?
Content: The practical meaning of gross income, common taxable receipts, and how to think about timing and categorising income.
Module 4: Exemptions and Non-Taxable Amounts (What People Commonly Get Wrong)
Content: Exempt vs excluded amounts, common exemption concepts individuals see, and why “non-taxable” isn’t always automatic.
Module 5: Deductions — The Practical Rules SARS Applies
Content: The basic deduction logic in plain language, private vs business spend, substantiation, and common allowable vs disallowable categories.
Module 6: Capital vs Revenue — A Simple Working Understanding
Content: Why classification matters, how it affects whether something is treated as income tax or CGT, and examples that frequently confuse taxpayers.
Module 7: How Tax Is Calculated — Individuals vs Companies
Content: Progressive rates concept for individuals, company tax concept at a flat rate, rebates/credits conceptually, and how taxable income flows to tax payable.
Module 8: Provisional Tax (In Plain English)
Content: Who must pay provisional tax, why it exists, estimate basics, the two payment periods, and common penalty triggers.
Module 9: SARS Compliance Essentials — Forms, Filing, and Supporting Documents
Content: What a tax return represents, common supporting documents, record-keeping basics, and how verification/audit processes feel in real life.
Module 10: Common Mistakes and a Simple “Stay Compliant” Routine
Content: Frequent errors (mixing personal/business, weak records, missed deadlines, incorrect classifications), and a practical year-round admin rhythm.
• Beginners entering tax, accounting, bookkeeping, payroll, or finance
• Business owners who want a clear, practical understanding of income tax
• Admin staff who support compliance and SARS submissions
• Anyone needing a solid foundation before moving into more specialised tax topics
