Corporate Tax
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Deduction: Non-deductible amounts debited to the Income Statement Series

CPD Hours: 1

Price: R88.20


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Title / Topic

Deduction: Non-deductible amounts debited to the Income Statement Series


Deduction: Non-deductible amounts debited to the Income Statement Series

What's Included:

Deductions not allowable in determination of taxable income (s23)

OUTCOMES OF TOPIC After studying this topic related to non-deductible amounts debited to the Income Statement, you should be able to: ✓ Understand what is meant by “non-deductible amounts debited to the Income Statement&rd quo;; ✓ Name the report contained in the Financial Statements used to complete the “Income Statement” section on the ITR14 tax return; ✓ Understand what is meant by “prohibited deductions” and why section 23 overrides other tax provisions; ✓ Select the correct adjustment fields on the ITR14 Tax Computation under which non-deductible amounts reflected in the Income Statement (Statement of Profit or Loss and Other Comprehensive Income) must be completed.


0.5 Hours | R49.00

Section 23C: The interaction between deductions and VAT

OUTCOMES OF TOPIC After studying this topic related to non-deductible amounts debited to the Income Statement, you should be able to: ✓ Understand what is meant by “non-deductible amounts debited to the Income Statement&rd quo;; ✓ Name the report contained in the Financial Statements used to complete the “Income Statement” section on the ITR14 tax return; ✓ Understand what is meant by “prohibited deductions” and why section 23 overrides other tax provisions; ✓ Select the correct adjustment fields on the ITR14 Tax Computation under which non-deductible amounts reflected in the Income Statement (Statement of Profit or Loss and Other Comprehensive Income) must be completed.


0.5 Hours | R49.00
Karen van Wyk GTP(SA)

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