Tax Academy

Certificate in Corporate Taxes


Description
Tax issues for companies remain more challenging despite significant simplification of tax laws. The tax laws remain complicated and are changed fairly frequently. As companies embrace the global marketplace, and authorities look more closely at tax legislation and collection, SPECIALIST knowledge is needed. This course unpacks complex issues to deliver up-to-date, specialised knowledge. Successful completion leads to Corporate Tax Specialist Designation with the Institute of Certified Tax Accountants (Zimbabwe), the leading tax professional body in Zimbabwe.
Content
  • PRE-COURSE RESOURCES
  • Income Tax Act Chapter 23-06 - Updated (Zimbabwe)
  • Income Tax Transitional Period Provisions Act Chapter 23-07 - Updated (Zimbabwe)
  • 2019 Finance Act No. 2 No. 7
  • COURSE MATERIAL
  • Introduction
  • Taxation of business and investment income
  • General business regulations
  • Taxation System
  • Taxation Accounting Principles
  • Overview of Corporate Tax
  • Gross income
  • Exemptions
  • Allowable and Prohibited Deductions
  • Capital Allowances
  • Taxation of Partnership
  • Lease Premiums & Improvements
  • Taxation of Farmers
  • Taxation of Miners
  • The Mining Industry
  • Double Taxation Relief & Tax Avoidance
  • Suspensive Sales and Credit Sales
  • Administration of the Act
  • Corporate Tax Planning
  • Certification Examinition 50d
Completion rules
  • All units must be completed
  • Leads to a certification with a duration: 3 years