Corporate Tax
...

Dividends Tax, STT & Return of Capital: Taxation of dividends Series

CPD Hours: 1.5

Price: R132.30


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Title / Topic

Dividends Tax, STT & Return of Capital: Taxation of dividends Series


Dividends Tax, STT & Return of Capital: Taxation of dividends Series

What's Included:

Dividends subject to dividend tax

OUTCOMES OF TOPIC After studying this topic on the introduction to Dividends Tax and Securities Transfer Tax, you should be able to: ✓ Determine when Dividend Tax should be considered in a transaction; ✓ Determine when Sec urities Transfer Tax should be considered in a transaction; ✓ Understand what is meant by the term “dividend in specie”; ✓ Understand when the company will be liable for Dividends Tax; ✓ Calculate Dividends Tax on a distribution by a company to its shareholders; ✓ Understand the additional tax implications of a dividend in specie; ✓ Understand that Dividend Tax Returns should be completed and submitted to SARS when a company pays dividends; ✓ Complete the relevant sections on the form creation section of the ITR14 return in order to generate the dividends schedule for completion; ✓ Complete the dividends schedule on the ITR14 return for cash dividends declared by a company


0.5 Hours | R49.00

Exemptions from dividends tax

OUTCOMES OF TOPIC After studying this topic on the introduction to Dividends Tax and Securities Transfer Tax, you should be able to: ✓ Determine when Dividend Tax should be considered in a transaction; ✓ Determine when Sec urities Transfer Tax should be considered in a transaction; ✓ Understand what is meant by the term “dividend in specie”; ✓ Understand when the company will be liable for Dividends Tax; ✓ Calculate Dividends Tax on a distribution by a company to its shareholders; ✓ Understand the additional tax implications of a dividend in specie; ✓ Understand that Dividend Tax Returns should be completed and submitted to SARS when a company pays dividends; ✓ Complete the relevant sections on the form creation section of the ITR14 return in order to generate the dividends schedule for completion; ✓ Complete the dividends schedule on the ITR14 return for cash dividends declared by a company


0.5 Hours | R49.00

Timing, liability and compliance related to dividends tax

OUTCOMES OF TOPIC After studying this topic on the introduction to Dividends Tax and Securities Transfer Tax, you should be able to: ✓ Determine when Dividend Tax should be considered in a transaction; ✓ Determine when Sec urities Transfer Tax should be considered in a transaction; ✓ Understand what is meant by the term “dividend in specie”; ✓ Understand when the company will be liable for Dividends Tax; ✓ Calculate Dividends Tax on a distribution by a company to its shareholders; ✓ Understand the additional tax implications of a dividend in specie; ✓ Understand that Dividend Tax Returns should be completed and submitted to SARS when a company pays dividends; ✓ Complete the relevant sections on the form creation section of the ITR14 return in order to generate the dividends schedule for completion; ✓ Complete the dividends schedule on the ITR14 return for cash dividends declared by a company


0.5 Hours | R49.00

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