Overview – Returns, Registrations and Assessments

This module comprises of three topics. Topic one covers the registration requirements for the main tax types as prescribed by the TAA read with the underlying Tax Acts, including VAT, PAYE, and income tax as well as how to register for same in practice. Topic two looks at the duty to file tax returns in particular, what are the types of tax returns and when and how to file them, and the duty to keep records. Topic three covers the very important concept of assessments. The importance of understanding what an assessment is and the types of assessments cannot be overstated – notices of assessment are ultimately the thing that creates the obligation to pay tax. This module includes an analysis of pertinent case law on the relevant topics.


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