Exemption from Income Tax (2025)

Price:
R598.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Covanni Hohls - Du Preez
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


This training explores scenarios where income can be earned without being taxed. It covers who is required to submit a tax return, what qualifies as exempt income, and how to correctly disclose exempt items on the IT12 tax return. Participants will gain practical knowledge to ensure tax compliance and optimisation.

Content

The course covers tax return submission requirements, defining exempt income, and proper disclosure of non-taxable earnings. It provides guidance on reporting exempt items on the IT12, necessary documentation for exemptions, and compliance best practices. Participants will learn how to accurately apply exemption rules in various tax situations.

Key Topics Covered:

  • Those who do need not to submit a tax return
  • What income is disclosed in the tax return will be exempt.
  • Who needs to submit a tax return and who doesn’t
  • What is exempt income
  • How do I disclose common exempt items on my IT12 after attending this course
  • Information is required on the tax return in respect of non-taxable/exempt income
  • Documentation is needed to support these amounts.