OUTCOMES OF TOPIC After studying this topic related to donations tax you should be able to: ✓ Understand what donations tax is; ✓ Understand what a donation and a deemed donation is; ✓ Understand the meaning of a don or and donee; ✓ Identify gratuitous disposals; ✓ Understand that donations tax is a separate tax; ✓ Understand that donations made should be declared to SARS on an IT144 form and donations received should be declared on the ITR12 tax return.
OUTCOMES OF TOPIC After studying this topic related to donations tax you should be able to: ✓ Understand what donations tax is; ✓ Understand what a donation and a deemed donation is; ✓ Understand the meaning of a don or and donee; ✓ Identify gratuitous disposals; ✓ Understand that donations tax is a separate tax; ✓ Understand that donations made should be declared to SARS on an IT144 form and donations received should be declared on the ITR12 tax return.
OUTCOMES OF TOPIC After studying this topic related to donations tax you should be able to: ✓ Understand what donations tax is; ✓ Understand what a donation and a deemed donation is; ✓ Understand the meaning of a don or and donee; ✓ Identify gratuitous disposals; ✓ Understand that donations tax is a separate tax; ✓ Understand that donations made should be declared to SARS on an IT144 form and donations received should be declared on the ITR12 tax return.
OUTCOMES OF TOPIC After studying this topic related to donations tax you should be able to: ✓ Understand what donations tax is; ✓ Understand what a donation and a deemed donation is; ✓ Understand the meaning of a don or and donee; ✓ Identify gratuitous disposals; ✓ Understand that donations tax is a separate tax; ✓ Understand that donations made should be declared to SARS on an IT144 form and donations received should be declared on the ITR12 tax return.
OUTCOMES OF TOPIC After studying this topic related to donations tax you should be able to: ✓ Understand what donations tax is; ✓ Understand what a donation and a deemed donation is; ✓ Understand the meaning of a don or and donee; ✓ Identify gratuitous disposals; ✓ Understand that donations tax is a separate tax; ✓ Understand that donations made should be declared to SARS on an IT144 form and donations received should be declared on the ITR12 tax return.