2026 On-Demand Webinars
In case you missed any informative moments, we are excited to offer you exclusive access to our on-demand recordings.
Categories
2026 Professional Ethics Update: Tax Focus
R220,00
Key Topics:
- Definition of Ethics
- The fundamental principles that underpin a professional ethics framework
- Reflections on the Tax Practitioner compliance framework:
- Tax Administration Action Act No 28 of 2011 Chapter 18 Registration of tax Practitioners and reporting of unprofessional conduct
- Interpretation Note 132, published on 29 July 2024
- SARS Guide: Criteria for the registration of tax practitioners, effective 11 October 2024)
- Key considerations arising from recent tax case law
- Reflection on case studies facing practitioners
- Closing reflections and interactive question and answer discussion
IT3(d) Reporting – What You Need to Know Before 31 May 2026
R220,00
Key Topics:
- Which entities are required to submit IT3(d) data to SARS
- What information must be included in the submission
- How the submission process works, including the relevant SARS platforms
- The implications of non-compliance for donors and PBOs
Tax Technical: Section 24C Allowance for Future Expenditure on Contracts | On Demand
R220,00
Key Topics:
- Overview of section 24C
- Complexities
- Treatment of fixed assets
- Essential principles from case law
Trust Accounting Focus: Accounting and Disclosure for Trusts 2026 | On Demand
R220,00
Key Topics:
- Attribution Rules
- Vesting and or distribution of current year earnings prior to year end
- The disclosure of the attributions, vestings and distributions in the AFS
- What documentation is to be prepared by the Trustees, Accountant and Tax Practitioner
- A quick recap of provisional tax filings for the donor / funder / beneficiary / trust
Tax Technical: Expatriate Tax, the Section 10(1)(o)(ii) Exemption | On Demand
R220,00
Key Topics:
- Overview of the section 10(1)(o)(ii) Exemption
- Essential Principles of the section, and Interpretation Note 15 (Issue 4), including:
- Qualification Criteria for the exemption
- Employment, remuneration and services rendered
- Days Test
- Limitation of the exemption
- Apportionment of remuneration
- Unpacking Common Misunderstandings
- Practical Compliance Guidance
- Consequences of Non-compliance
VAT Technical Session: Apportionment of Value Added Tax | On Demand
R220,00
Key Topics:
- Overview of the legislation
- Direct attribution vs apportionment
- Mixed supplies
- General input tax apportionment methodology
- Binding General Ruling (VAT) 16 Standard turnover-based method of apportionment
- Complexities
- Imported services and apportionment
- Apportionment where a person commences to be a vendor
- Adjustments where the apportionment ratio applied changes
- Q&A