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  • Tax Technician iLearn Content Only Individuals (Pillar 1 & 2)
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    Introduction
    Module 1: World of Tax & Ethics
    Module Overview: World of Tax Ethics
    1. Knowledge Video: What is tax?
    2. Knowledge Video: Who are the role players?
    3. Knowledge Video: Difference between direct & indirect tax
    4. Knowledge Video: Type of taxes
    5. Knowledge Video: How are the rules set?
    6. Knowledge Video: How should the rules be applied?
    7. Knowledge Video: How is tax calculated?
    8. Knowledge Video: How is the information Presented?
    1. Understanding Ethics and RCB Code of Conducts
    2. Other guidance and sources of information
    3. Tax avoidance vs tax evasion
    4. SAIT Current code of conduct
    5. SAIT Ethics in relation to taxation
    6. General Professional Conduct
    7. 202108 SAIBA Tax Standards
    8. CIOT UK Professional Conduct in Relation to Taxation
    9. saipa-code-of-conduct-final-2021
    10. IESBA-English-2021-IESBA-Handbook Web
    11. SAICA-Code-of-Professional-Conduct-Revised-2021
    Module 2: Professional Writing & eFiling
    Module Overview: Professional Writing
    1. Business Communication
    2. Business Communication Tips
    3. HP-Getting-Started-Guide
    1. Communicating with Revenue Authorities
    2. Annexure A Verification of income tax letter
    3. Annexure B Notice of objection
    4. Annexure C Suspension of payment
    5. Annexure D Extension (objection)
    STEP 1: Watch the eFiling Training
    STEP 2: Work through the SARS Guide: ITR12 How to eFile your Tax Return
    STEP 3: Attempt the Efiling Case Study
    1. eBook - ChatGPT for Accountants and Bookkeepers
    Module 3: Income
    Module Overview: Income
    1. Work through the Study Guide: GI.1 Definition
    2. Watch the Knowledge Video: GI.1 Gross Income: Contextualising the definition
    3. Work through the Study Guide: GI.2 Period of assessment
    4. Watch the Knowledge Video: GI.2 Gross Income-Year of Assessment
    5. Work through the Study Guide: GI.3 Total amount in cash
    6. Watch the Knowledge Video: GI.3 Gross Income-Total Amount in cash or otherwise
    7. Work through the Study Guide: GI.4 Received by Accrued to
    8. Watch the Knowledge Video: GI.4 Gross Income - Received by or accrued to
    9. Work through the Study Guide: GI.5 Not capital
    10. Watch the Knowledge Video: GI.5 Gross Income- Capital Nature
    11. Work through the Study Guide: GI.6 Residency
    12. Watch the Knowledge Video: GI.6 Gross Income Resident vs non resident
    1. Work through the Study Guide: SI.1 Special inclusions
    2. Watch the Knowledge Video: SI.1 Special inclusions
    1. Work through the Study Guide: EI.1-4 exempt income
    2. Watch the Knowledge Video: EI.1 Contextualising Exempt Income
    3. Watch the Knowledge Video: EI.2 Exempt Taxpayer
    4. Watch the Knowledge Video: EI.3 Exempt Income Stream
    5. Watch the Knowledge Video: EI.4 Exempt Income For non-residents
    1. Self-assessment Knowledge Quiz: Income Level 1
    2. Self-assessment Knowledge Quiz: Income Level 2
    1. Work through the Practical guide: Income TT
    1. Income Self Guided Practical Simulation Activity Question
    2. Self-Guided Practical Simulation Activity Solution
    3. Self-Guided Practical Simulation Activity - Recording 1
    4. Self-Guided Practical Simulation Activity - Recording 2
    5. Self-Guided Practical Simulation Activity - Recording 3
    Module 4: Deductions
    Module Overview: Deductions
    1. Work through the Study Guide: GD.1 Contextualising deductions
    2. Watch the Knowledge Video: GD.1 General Deduction
    3. Work through the Study Guide: GD.2 Expenditure and losses
    4. Watch the Knowledge Video: GD.2 Expenditure and Losses
    5. Work through the Study Guide: GD.3 Actually incurred
    6. Watch the Knowledge Video: GD.3 Actually Incurred
    7. Work through the Study Guide: GD.4 Carrying on a trade
    8. Watch the Knowledge Video: GD.4 Carrying on a Trade
    9. Work through the Study Guide: GD.5 Year of assessment
    10. Watch the Knowledge Video: GD.5 Year of Assessment
    11. Work through the Study Guide: GD.6 In the production of income
    12. Watch the Knowledge Video: GD.6 In the Production of Income
    13. Work through the Study Guide: GD.7 Not of a capital nature
    14. Watch the Knowledge Video: GD.7 Not of a Capital Nature
    1. Work through the Study Guide: PD.1 Specific and prohibited deductions
    2. Watch the Knowledge Video: PD.1 Specific and Prohibited Deductions
    1. Work through the Study Guide: AL.1 Assessed losses
    2. Work through the Study Guide: Decision Tree S20A
    3. Watch the Knowledge Video: AL.1  Assessed Losses
    4. Watch the Knowledge Video: AL.2 Assessed losses Ring-fencing
    1. Work through the Study Guide: I.DP.01 Lets get practical
    1. Self-assessment Knowledge Quiz: Deductions Level 1
    2. Self-assessment Knowledge Quiz: Deductions Level 2
    1. Practical Guide Deductions Individuals TT
    1. Self-Guided Practical Simulation Activity Question (click on the link)
    2. Deduction Self Guided Practical Simulation Activity Solution
    3. Deductions Self Guided Practical Simulation Activity Question 1 A & B- Recording
    4. Deductions Self Guided Practical Simulation Activity Question1C - Recording
    5. Deductions Self Guided Practical Simulation Activity Question 2 - Recording
    Module 5: Salaried Employees (Fringe Benefits) Part A
    Module Overview: Salaried Employees
    1. Work through the Study Guide: I.FB.1 Introduction Fringe Benefits
    2. Watch the Knowledge Video: FB.01 Introduction to fringe benefits, allowances, specific transactions and rebates
    3. Work through the Study Guide: I.FB.2 Acquisition of asset below actual value
    4. Watch the Knowledge Video: FB.02 Acquisition of asset below actual value
    5. Work through the Study Guide: I.FB.3 Right of use of an asset
    6. Watch the Knowledge Video: FB.03 Right of use of an asset
    7. Work through the Study Guide: I.FB.4 Right of use of a motor vehicle
    8. Watch the Knowledge Video: FB.04 Right of use of a motor vehicle
    9. Work through the Study Guide: I.FB.5 Meals refreshments and vouchers
    10. Watch the Knowledge Video: FB.05 Meals, refreshments and voucher
    11. Work through the Study Guide: I.FB.6 Residential accommodation
    12. Watch the Knowledge Video: FB.06 Right of use of residential accommodation
    13. Work through the Study Guide: I.FB.7 Free or cheap services
    14. Watch the Knowledge Video: FB.07 Free or cheap services
    15. Work through the Study Guide: I.FB.8 Low interest rate loans
    16. Watch the Knowledge Video: FB.08 Low interest rate loans and loan subsidies
    17. Work through the Study Guide: I.FB.9 Medical aid and retirement fund contributions
    18. Watch the Knowledge Video: FB.09 Medical aid contributions and retirement fund contributions
    19. Work through the Study Guide: I.FB.10 Medical expenses and insurance premiums
    20. Watch the Knowledge Video: FB.10 Medical expenses and insurance premiums incurred by the employer
    21. Work through the Study Guide: I.FB.11 Discharge of debt
    22. Watch the Knowledge Video: FB.11 Discharge of debt
    1. Self-assessment Knowledge Quiz: Fringe Benefits Level 1
    2. Self-assessment Knowledge Quiz: Fringe Benefits Level 2
    Module 5: Salaried Employees (Allowances) Part B
    1. Work through the Study Guide: I.AA.1 Travel allowance
    2. Watch the Knowledge Video: AA.01 Travel Allowance
    3. Work through the Study Guide: I.AA.2 Subsistence allowance
    4. Watch the Knowledge Video: AA.02 Subsistence Allowance
    5. Work through the Study Guide: I.AA.3 Other allowances
    6. Watch the Knowledge Video: AA.03 Public office, entertainment and other allowances
    1. Work through the Study Guide: I.SD.1 Contributions to retirement funds
    2. Watch the Knowledge Video: SD.01 Contributions to retirement funds
    3. Work through the Study Guide: I.SD.2 Donations to PBOs - Section 18A
    4. Watch the Knowledge Video: SD.02 Donations to PBO's - Section 18A
    5. Work through the Study Guide: I.SD.3 Section 6A 6B Medical Credits
    6. Watch the Knowledge Video: SD.03 Section 6A & 6B Medical Credits
    1. Work through the Study Guide:I.ST.1 Passive income
    2. Watch the Knowledge Video: ST.01 SA passive income
    3. Watch the Knowledge Video: ST.02 Foreign passive income
    4. Work through the Study Guide:I.ST.03 Section 6quat
    5. Watch the Knowledge Video: ST.03 Section 6quat
    6. Work through the Study Guide:I.ST.4 Attribution of income from minors to parents
    7. Watch the Knowledge Video: ST.04 Attribution of income from minors to parents (s 7(3)
    1. Work through the Study Guide: I.TC.1 Application of tax rates, s6(2) rebates
    2. Watch the Knowledge Video: TC.01 Application of tax rates, s6(2) rebates
    1. Self-assessment Knowledge Quiz: Allowances Level 1
    2. Self-assessment Knowledge Quiz: Allowances Level 2
    1. Salaried Employees Practical Simulation Activity Question
    2. Salaried Employees Practical Simulation Activity Solution
    3. Salaried Employees Practical Simulation Activity - Recording
    Module 6: Practical Payroll
    Module Overview: Practical Payroll
    1. Work through the Study Guide: PF.1 Introduction to Practical Payroll
    2. Watch the Knowledge Video - PF.01 Introduction to Practical Payroll
    1. Work through the Study Guide: RP.02 Employment Contract
    2. Watch the Knowledge Video: Recruitment process
    1. Work through the Study Guide: PP.01 Introduction to the payroll process
    2. Watch the Knowledge Video - PP.01 Introduction to the payroll process
    1. Work through the Study Guide: PR.01 Payroll Reports
    2. Watch the Knowledge Video - PR.01 Payroll Reports
    1. Work through the Study Guide: TR.01 Third Party Payments
    2. Watch the Knowledge Video - TR.01 Third party payments
    1. Work through the Study Guide: MR.01 Monthly Submissions
    2. SARS EMP201 submission
    3. Watch the Knowledge Video - MR.01 Monthly submissions
    1. Work through the Study Guide: AR.01 Introduction to annual submissions
    2. Watch the Knowledge Video - AR.01 Introduction to annual submissions
    3. Work through the Study Guide:AR.02 EMP501 Reconciliation
    4. Watch the Knowledge Video - I.AR.02 EMP501 Employer Reconciliation Declaration
    5. Work through the Study Guide: AR.03 OID Report
    6. Watch the Knowledge Video - I.AR.03 OID Report
    7. Work through the Study Guide:AR.04 Skills Report
    8. Watch the Knowledge Video - I.AR.04 Skills Report
    9. Work through the Study Guide:AR.05 Equity Report
    10. Watch the Knowledge Video - I.AR.05 Equity Reports
    1. Work through the Study Guide: LP.01 PAYE Lets get practical TT
    2. SARS Guide for Employers - 2023
    3. Watch Knowledge Video - PPT.4 Contextualising Employees Tax
    1. Self-assessment Knowledge Quiz: Payroll
    1. Self-Guided Practical Simulation Activity 1 Question (Recruitment Process)
    2. Self-Guided Practical Simulation Activity 1 Solution (Recruitment Process)
    3. Self-Guided Practical Simulation Activity 1 Recording (Recruitment Process)
    1. Self-Guided Practical Simulation Activity 2 Question (Payslip)
    2. Self-Guided Practical Simulation Activity 2 Solution (Payslip)
    3. Self-Guided Practical Simulation Activity 2 Recording (Payslip)
    1. Self-Guided Practical Simulation Activity 3 Question (EMP 201 Monthly Submission)
    2. Self-Guided Practical Simulation Activity 3 Solution (EMP 201 Monthly Submission)
    3. Self-Guided Practical Simulation Activity 3 Recording (EMP 201 Monthly Submission)
    1. Self-Guided Practical Simulation Activity 4 Question (EMP 501 Reconciliation for submission)
    2. Self-Guided Practical Simulation Activity 4 Solution (EMP 501 Reconciliation for submission)
    3. Self-Guided Practical Simulation Activity 4 Recording (EMP 501 Reconciliation for submission)
    1. Self-Guided Practical Simulation Activity 5 Question (EMP Tax Calculation)
    2. Practical Payroll Simulation Assignment 5 Solution (EMP Tax Calculation)
    3. Practical Payroll Simulation Assignment 5 Recording (EMP Tax Calculation)
    Module 7: Retirement Fund Savings
    Module Overview: Retirement Fund Savings
    1. Work through the Study Guide: I.RF.01-RF.05 Retirement fund benefits
    2. Watch the Knowledge Video - I.RF.01 Retirement fund lump sum benefits
    3. Watch the Knowledge Video - I.RF.02 Annuities
    4. Watch the Knowledge Video - I.RF.03 Retirement fund lumps sum retirment benefits
    5. Watch the Knowledge Video - I.RF.04 Withdrawal benefits
    6. Watch the Knowledge Video - I.RF.05 Public sector pension funds
    1. Self-assessment Knowledge Quiz: Retirement Fund Savings Level 1
    2. Self-assessment Knowledge Quiz: Retirement Fund Savings Level 2
    1. Retirement Fund Savings Self-Guided Practical Simulation Activity Question
    2. Retirement Fund Savings Self-Guided Practical Simulation Solution
    3. Retirement Fund Savings Self-Guided Practical Simulation Recording
    Module 8: Capital Gains Tax
    Module Overview: Capital Gains Tax
    1. Work through the Study Guide:I.CGT.01 Capital Gains Tax Basic Working
    2. Watch the Knowledge Video: CGT.1 Capital Gains Tax Basic Working
    3. Work through the Study Guide: I.CGT.02 Basic Proceeds and Base Cost Calculations
    4. Work through the Study Guide: I.CGT.02 Basic CGT diagram
    5. Watch the Knowledge Video: CGT.2 Basic Proceeds and Base cost calculations
    6. Work through the Study Guide: I.CGT.03-04 Potential Capital Gain or Loss
    7. Work through the Study Guide: I.CGT.3-4 Loss limitation diagram
    8. Watch the Knowledge Video: CGT.3 Potential capital gain
    9. Watch the Knowledge Video: CGT. 4 Potential Capital Loss
    10. Work through the Study Guide: I.CGT.05 Special Base Cost Rules
    11. Watch the Knowledge Video: CGT.5 Special base cost rules
    12. Work through the Study Guide: I.CGT.06 Deemed Disposal Rules
    13. Watch the Knowledge Video: CGT.6 Deemed disposal rules
    14. Work through the Study Guide: I.CGT.07 Primary Residence
    15. Watch the Knowledge Video: CGT.7 Primary residence
    16. Work through the Study Guide: I.CGT.08-09 Other CGT exclusions and roll over relief
    17. Watch the Knowledge Video: CGT.8 Other loss limitation provisions and rules regarding disregarding tax consequences
    18. Watch the Knowledge Video: CGT.9 Roll-overs
    1. Self-assessment Knowledge Quiz: Capital Gains Tax Level 1
    2. Self-assessment Knowledge Quiz: Capital Gains Tax Level 2
    1. Capital Gains Tax Self-Guided Practical Simulation Activity Question
    2. Capital Gains Tax Self-Guided Practical Simulation Solutions
    3. Capital Gains Tax Self-Guided Practical Simulation Activity - Recording
    Module 9: Prepaid Taxes
    Module Overview: Prepaid Tax
    1. SARS Guide for Provisional Tax 2022
    2. LAPD-Pub-IRT-2012-01-Interest-Rate-Table-1
    3. LAPD-Pub-IRT-2012-02-Interest-Rate-Table-2
    4. LAPD-IntR-IN-2012-17 - Employees Tax Independent Contractors
    1. Work through the Study Guide: I.PPT.01 Contextualising Provisional Tax
    2. Watch the Knowledge Video: PPT.1 Contextualizing Provisional Tax
    3. Work through the Study Guide: I.PPT.02 Calculations
    4. Watch the Knowledge Video: PPT.2 Calculations
    5. Work through the Study Guide: I.PPT.03 Penalties and interest
    6. Watch the Knowledge Video: PPT.3 Penalties and Interest
    7. Work through the Study Guide: I.PPT.04 Contextualizing Employees Tax
    8. Watch the Knowledge Video: PPT.4 Contextualizing Employees Tax
    9. Work through the Study Guide: I.PPT.05 Identifying other types of employees
    11. Watch the Knowledge Video: PPT.5 Identifying the Correct Employees Tax Rate
    1. Self-assessment Knowledge Quiz: Pre Paid Taxes Level 1
    2. Self-assessment Knowledge Quiz: Pre Paid Taxes Level 2
    1. Prepaid Self-Guided Practical Simulation Activity Question
    2. Prepaid Tax Self-Guided Practical Simulation Solution
    3. Prepaid Tax Self-Guided Practical Simulation Part 1 - Recording
    4. Prepaid Tax Self-Guided Practical Simulation Part 2 - Recording
    Module 10: Donation Tax
    Model Overview: Donations Tax
    1. Work through the Study Guide: I.DT.1 Introduction to tax consequences related to donations
    2. Work through the Study Guide: I.DT.2 Contextualising donations tax
    3. Watch the Knowledge Video: DT.2 Contextualising Donations Tax
    4. Watch the Knowledge Video I.DT.02.2 Deemed donations
    5. Watch the Knowledge Video: DT.02.3 Calculation of Donations Tax and who will be Liable for Donations Tax
    6. Work through the Study Guide: I.DT.3 Valuation of donations
    7. Watch the Knowledge Video: DT.3 Value of Donations
    8. Work through the Study Guide: I.DT.4 General and specific exemptions
    9. Watch the Knowledge Video: DT.4 General and Specific Exemptions
    10. Work through the Study Guide: I.DT.5 Link with other Taxes
    11. Watch the Knowledge Video: DT.5 Link with other Tax Provisions
    12. Work through the Study Guide: I.DT.6 Other tax consequences related to donations
    13. Watch the Knowledge Video: DT.06 Other tax consequences related to donations
    1. Self-assessment Knowledge Quiz: Donations Tax Level 1
    2. Self-assessment Knowledge Quiz: Donations Tax Level 2
    1. Donation Self-Guided Practical Simulation Activity Question
    2. Donation Self-Guided Practical Simulation Solution
    Module 11: Trusts
    Module Overview: Trusts
    1. Work through the Study Guide: Introduction to trusts
    2. Work through the Study Guide: Trust types and income allocations
    3. Watch the Knowledge Video: TT.1 Types of Trusts
    4. Watch the Knowledge Video: TT.2 Trust income or gain allocations
    5. Work through the Study Guide: Nature of rights of beneficiaries
    6. Watch the Knowledge Video: TT.2.1 Nature of rights of beneficiaries
    7. Work through the Study Guide: Attribution of income to the donor
    8. Watch the Knowledge Video: TT.3.1 Donation, settlement or other disposition
    9. Watch the Knowledge Video: TT.3.2 Transactions between spouses
    10. Watch the Knowledge Video: TT.3.3 Income received by or accrued to minor children
    11. Watch the Knowledge Video: TT.3.4 Donations subject to the happening of an event
    12. Watch the Knowledge Video: TT.3.5 Other attribution rules
    13. Work through the Study Guide: Link with other taxes
    14. Watch the Knowledge Video: TT.5.1 CGT Implications of Trusts
    15. Watch the Knowledge Video: TT.5.2 Link with other taxes
    16. Work through the Study Guide: Compliance and tax returns
    1. Self-assessment Knowledge Quiz: Trusts Level 1
    2. Self-assessment Knowledge Quiz: Trusts Level 2
    1. Trusts Self-Guided Practical Simulation Activity Question
    2. Trusts Self-Guided Practical Simulation Solution
    3. Trusts Self-Guided Practical Simulation Recording
    Release 1: Exam Preparation - Summary Sheets
    1. Income
    2. Deductions
    3. Salaried Individuals
    4. Capital Gains Tax
    5.Prepaid taxes
    6. Retirement benefits
    7.Practical Payroll
    8. Donations Tax
    9. Trusts
    Release 2: Exam Preparation (TT) Individuals
    1. Simulation Assignment 01 2021 (TT) Question 1 & 2
    2. Q1A Memo
    3. Q1B Memo
    4. Q2A Memo
    5. Q2B Memo
    6. Q2C Memo
    7. Simulation Assignment 01 2021: Recording 1
    8. Simulation Assignment 01 2021: Recording 2
    9. Simulation Assignment 01 2021: Recording 3
    Release 3: Exam Preparation (TT) Individuals
    1. Simulation Assignment 02a 2020 TT Question 1
    2. Simulation Assignment 02a 2020 TT Question 2
    3. Simulation Assignment 02a 2020 TT Question 3
    4. Simulation Assignment 02a 2020 TT Question 4
    1. SA02(a) 2020 Q1.1 Memo TT
    2. SA02(a) 2020 Q1.2 Memo TT
    3. SA02(a) 2020 Q2 Memo TT
    4. SA02(a) 2020 Q3.1 Memo TT
    5. SA02(a) 2020 Q3.2 Memo TT
    6. SA02(a) 2020 Q3.2 Objection Memo TT
    7. SA02a 2020 Q4 Memo TT
    8. Simulation Assignment 02a 2020 TT Q1.1 Recording 1
    9. Simulation Assignment 02a 2020 TT Q1.2 Recording 2
    10.Simulation Assignment 02a 2020 TT Q2 Recording 3
    11. Simulation Assignment 02a 2020 TT Q3 Recording 4
    12. Simulation Assignment 02a 2020 TT Q4 Recording 5
    Release 4: Exam Preparation & Technique
    1. May 2019 SA1 Salaried Individuals
    2. SA1 Q1 Supporting Documents
    3. SA1 Q2 Supporting Documents
    4. Solution
    5. Exam Motivation Youtube Recording
    6. Exam Prep Sessions Recording 1
    7. Exam Prep Sessions Recording 2
    8. Exam Prep Sessions Recording 3
    1. 3 Dec 2019 Paper 3
    2. Question 1 TP Supporting Documents
    3. Question 2 TP Supporting Documents
    4. Solution
    5. Day 2 Exam Prep Sessions Recording 1
    6. Day 2 Exam Prep Sessions Recording 2
    1. 14 Dec 2019 Paper 1 Self Employed Individual
    2. Question 1 Supporting Documents
    3. Question 2 Supporting Documents
    4. Question 3 Supporting Documents
    5. Question 4 Supporting Documents
    6. Solution
    7. Day 3 Exam Prep Sessions Recording 1
    8. Day 3 Exam Prep Sessions Recording 2
    Live Discussion Sessions (DNU)
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    Tax Technician iLearn Content Only Individuals (Pillar 1 & 2)

    • Teacher: Anika Bester
    • Teacher: Barbara Roccon
    Skill Level: Beginner

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