Price:
R367.08 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Corlia Faurie
Duration:
90 Minutes
Additionals:
R367.08 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Corlia Faurie
Duration:
90 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
This lesson covers the following:
• Main interest and penalty provisions from legislation, and the circumstances in which they would be charged / levied:
o Administrative non-compliance penalties
o Reportable arrangement penalties
o Percentage based penalties (Understatement and tax evasion penalties)
o Understatement penalties for provisional taxes
• The process for remittance of interest and penalties
• Offences related to non-compliance and their consequences
• Voluntary disclosure programme relief from interest and penalties
• Considerations for tax practitioner compliance
• Main interest and penalty provisions from legislation, and the circumstances in which they would be charged / levied:
o Administrative non-compliance penalties
o Reportable arrangement penalties
o Percentage based penalties (Understatement and tax evasion penalties)
o Understatement penalties for provisional taxes
• The process for remittance of interest and penalties
• Offences related to non-compliance and their consequences
• Voluntary disclosure programme relief from interest and penalties
• Considerations for tax practitioner compliance