The link between donations tax and other taxes
| OUTCOMES OF TOPIC After studying this topic related to donations tax you should be able to: ✓ Understand what donations tax is; ✓ Understand what a donation and a deemed donation is; ✓ Understand the meaning of a donor and donee; ✓ Identify gratuitous disposals; ✓ Understand that donations tax is a separate tax; ✓ Understand that donations made should be declared to SARS on an IT144 form and donations received should be declared on the ITR12 tax return. |