Introduction to Company Income Tax (2026)

Price:
R598.00 (VAT Incl.)
Level:
Accounting Professionals
Sub-level:
Bookkeeping
Lecturer:
Ruzel Van Jaarsveld
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


In South Africa, company income tax is not just something you “sort out at year-end” — it affects how you structure your business, what you pay yourself, what you can claim, and how you stay compliant with SARS. Many costly mistakes happen because business owners and finance teams do not understand how different entities are taxed. This course gives South African business owners, bookkeepers, and finance teams a practical grounding in how different entities are taxed, the key rules that affect real businesses, and how to do a basic
current tax computation with confidence.

Topics Discussed:

  • Module 1 – Different types of companies and their tax consequences
  • Module 2 – Sole Proprietors
  • Module 3 – Small Business Corporations (SBC’s)
  • Module 4 – Turnover Tax
  • Module 5 – Motor Cars
  • Module 6 – Partnerships
  • Module 7 – Private Companies (PTY LTD’s)
  • Module 8 – Close Corporations (CC’s)
  • Module 9 – Trusts
  • Module 10 – NGOs, PBOs, and Welfare Organisations
  • Module 11 – Companies Exempt from Tax
  • Module 12 – Current Tax Computation