ITX 06 – PAYE and Provisional Tax: The rules

Course Presenter:  L. Rautenbach

Duration: 5 hours

Maximum Attendees: 30

Course Level: Intermediate

Costs: (FCS Clients, NIPA, ICAN) N$ 1,925.00

Costs: (all others) N$ 2,800.00

Aimed at: Tax Practitioners; Accountants; Trainees; Tax Compliance Officers; Senior Bookkeepers.

This presentation deals with the entire tax collection process and focuses on the rules pertaining to PAYE and Provisional Tax Payments:

Special areas included:

  1. Preparing a provisional tax estimate;
  2. PAYE on earnings from partnerships and members salaries; directors earnings;
  3. PAYE on fringe benefits;
  4. Using the tax scales and identifying differences between tax assessment and self-assessment;
  5. Provisional tax is not an exemption from or substitute for PAYE;
  6. The Provisional Tax regulations, definitions and due dates;
  7. Provisional Tax penalties, additional tax and interest;
  8. Onus to submit Provisional tax return on taxpayer;
  9. Due dates and extension of time;