Monthly SARS and Tax Update - July 2024
Presenters : Prof. Jackie Arendse
Overview
In this video, Prof Jackie Arendse focus on:
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Coronation Investment Management SA (Pty) Ltd v CSARS: This case involves a Constitutional Court judgment on section 9D of the Income Tax Act, which deals with controlled foreign companies and foreign business establishments.
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SARS Documents and Notices:
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Latest news on the 2024 filing season, including important legislation changes.
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Interpretation Note No. 95 (Issue 3): Deduction for energy efficiency savings (section 12L).
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Binding General Ruling 20 (Issue 4): Meaning of "substantially the whole".
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Guide on Income Tax and the Individual (2023/24).
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Guide on the Determination of Medical Tax Credits (Issue 16).
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Competencies Developed
After watching this video, you will be:
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Updated with important and current changes in tax legislation and SARS practice.
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Competent in applying the key aspects of new SARS documents published (i.e., binding rulings, interpretation notes, SARS guides/notices, etc.).
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Competent in advising clients about the impact of the latest tax amendments on their tax compliance and planning opportunities.
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Able to train your staff to prepare SARS-compliant tax returns considering the latest amendments and SARS practice.
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Informed about topics to include in a client communique to alert your clients about recent developments impacting their tax compliance and planning opportunities.
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Competent in revising the tax planning strategy of clients.
Related Webinars
Monthly TaxCafé Discussion Forum: Resolving Current SARS Issues in Practice - March 2023
Microlearning Course: Mastering Tax Case Judgments and SARS Updates: VAT, STT, and Key Compliance Guides