- Introduction to taxation
- Gross income
- Exempt income
- Allowable deductions
- Fringe benefits and allowances
- Employees’ tax and provisional tax
- Taxation of non-residents
- Taxation of business entities
- Turnover tax
- Completing tax returns
- Capital gains tax
- Donations tax
- Estate duty
- SARS and the Tax Practitioner
This course is assessed by the ICB by means of a Portfolio of Evidence where you are required to complete Activities (assignments) and Evaluations (tests) and then complete a final summative assessment (exam) written at an ICB assessment center. Please be sure to register for your assessment.
This course is a short course as part of a national qualification. Once you have completed this course and the remainder of the level you will receive a national diploma.