Product Description
Taxation of Individuals Simplified 2026
Authors: K De Hart, NZ Mokgele, E Hamel, L Steenkamp
Format: Physical Hardcopy
This book was written with the first year or first time income tax student in mind.
It is updated annually and contains the latest legislation. Simple language, flow charts which visually explain some of the more complicated aspects of taxation, a glossary, and reproductions of the forms required by SARS make the book unique and practical. It covers all the topics needed by a taxpayer who is required to fill in an IT12 tax return, which means that it will not only be valuable to the students, but also to the general public who wish to understand and learn more about their taxable income calculation.
Contents:
-
Chapter 1: Introduction to the Governmental Fiscal Framework
-
Chapter 2: Introduction to the Annual Income Tax Framework
-
Chapter 3: Calculating Taxable Income
-
Chapter 4: Gross Income, Specific Inclusions and Exempt Income
-
Chapter 5: General, Prohibited and Specific Deductions
-
Chapter 6: Calculating the Taxable Income of a Person receiving a Salary, Fringe Benefits and Other Income
-
Chapter 7: Capital Transfer Taxes
-
Chapter 8: Prepaid Taxes
-
Chapter 10: Other Taxes
-
Retirement Benefits
-
Solutions to ‘Test Your Knowledge' Questions and Examples
-
Schedules
-
Glossary
-
Index
For custom orders and quotes: shop@schoolspace.co.za
© 2026 Schoolspace. This product description is the exclusive intellectual property of the publisher, protected under copyright law. Unauthorized use, adaption, or copying is strictly prohibited.