Corporate Tax
...

Deduction: Special allowances not claimed in the Income Statement Series

CPD Hours: 1

Price: R88.20


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Deduction: Special allowances not claimed in the Income Statement Series


Deduction: Special allowances not claimed in the Income Statement Series

What's Included:

Income Tax consequences of leases

OUTCOMES OF TOPIC After studying this introduction to special allowances not claimed in the Income Statement, you should be able to: ✓ Understand why a difference between accounting profit and taxable profit could arise; ✓ Define an expense for accounting purposes; ✓ Understand what a special allowance is for taxation purposes; ✓ Recognise where business’ expenses are reflected in the business’ financial statements; ✓ Explain which special allowances that are not claimed in the Income Statement can be claimed in the ITR14 Tax Computation; ✓ Complete the Tax Computation sections on the ITR14 to reflect special allowances not claimed in the Income Statement. 


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

Deductions Pre-trade and prepaid expenses

OUTCOMES OF TOPIC After studying this introduction to special allowances not claimed in the Income Statement, you should be able to: ✓ Understand why a difference between accounting profit and taxable profit could arise; ✓ Define an expense for accounting purposes; ✓ Understand what a special allowance is for taxation purposes; ✓ Recognise where business’ expenses are reflected in the business’ financial statements; ✓ Explain which special allowances that are not claimed in the Income Statement can be claimed in the ITR14 Tax Computation; ✓ Complete the Tax Computation sections on the ITR14 to reflect special allowances not claimed in the Income Statement. 


0.5 Hours | R49.00

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