Resources On-Demand

Carbon Tax Series: Carbon Tax 101 – An Overview (Part 1) - 2022

This session covered the following:

• What is carbon tax:
  • The carbon tax landscape in South Africa.
  • Reasons as to why carbon tax was introduced.
  • The Carbon Tax Act framework.
  • Phase 1 of carbon tax vs phase 2 of carbon tax.
  • Who is considered a taxpayer under the Carbon Tax Act?
• Greenhouse gas emissions covered:
  • The national environmental management: Air Quality Act.
  • The national greenhouse gas emission reporting regulations.
  • The technical guidelines for monitoring, reporting and verification of greenhouse gas emissions by industry.
  • The linkage between the Carbon Tax Act and environmental legislation.
  • Section 4 of the Carbon Tax Act: “The Tax Base.”
• Carbon tax calculation:
  • Section 6 of the Carbon Tax Act.
  • SARS DA180: Environmental levy accounts.
• Allowances:
  • Basic tax-free allowance.
  • Process emissions allowance.
  • Fugitive emissions allowance.
  • Trade exposure allowance.
  • Performance allowance.
  • Carbon budget allowance.
  • Carbon offsets allowance.
• Compliance:
  • SARS DA185: Registration and licensing requirements.

Corporate Tax

Company Formations Part 1

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0.5 Hour

R49.00

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Corporate Tax

Resolving Current Tax Issues for SMMEs – Legal Recorse for Errors and Returns

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0.02 Hour

R0.00

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Corporate Tax

Practical Guidance: Tax Debt Management, Suspension of Payment and Compromise

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2 Hours

R195.00

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