The Taxation – South Africa (TX-ZAF) syllabus introduces candidates to the principles and technical foundations of the South African tax system, developing the knowledge and skills required to understand how taxation affects individuals and businesses.
TX-ZAF builds practical competence in calculating tax liabilities, applying tax legislation, and understanding compliance obligations within a variety of business and personal scenarios.
Syllabus Topics:
The operation and scope of the South African tax system, including taxpayer obligations
Income tax liabilities of individuals, including employment, independent trades and investments
Income tax liabilities of companies
Chargeable capital gains arising on disposals of assets by individuals and companies
Value Added Tax (VAT) and its impact on incorporated and unincorporated businesses
Tax planning techniques and compliance considerations
Employability and technology skills