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所在平台: Udemy |
课程主页: https://www.udemy.com/course/tax-administration-a-guide-to-understatement-penalties/
课程评论：没有评论
**课程总结：税务征管 - 低报处罚指南** 本课程旨在深入探讨税务征管中的低报处罚机制，强调其在鼓励自愿遵守税法和遏制不合规行为（如逃税）方面的重要作用。课程旨在教育学习者理解税务管理和征管体系的关键组成部分。 **课程主题涵盖：** * **低报（Understatement）：** 定义、触发条件、对南非税务局（SARS）或国家财政的损害，以及税款短缺。 * **处罚确定因素：** * 真诚的无意错误（Bona Fide inadvertent error） * 处罚百分比的确定标准 * 已列明的违规行为（The listed behaviors） * 标准（The standard） * 合理性（Reasonableness） * 完成申报时未采取合理注意（Reasonable care not taken in completing return） * 对所采取的“税务立场”无合理依据（No reasonable grounds for "tax position" taken） * 重大过失（Gross negligence） * **税务规避与逃税（Tax avoidance and evasion）：** * 税务规避（Tax avoidance） * 税务规避安排（Tax avoidance and evasion - a discussion on the topic, not specific to SA context） * 不允许的规避安排（Impermissible avoidance arrangement） * 故意的逃税（Intentional tax evasion） * **重大低报（Substantial understatement）：** 在何种情况下构成重大低报。 * **罚息（Interest）：** 罚息的计算和适用。 * **异议与申诉（Objection and Appeal）：** 关于税务处罚的申诉程序。 **主讲人介绍：** Ruzel van Jaarsveld 拥有超过26年的财务和簿记经验，涉足多个行业和企业环境，在试算平衡、薪资、增值税（VAT）、所得税预扣（PAYE）申报、库存控制、管理会计、电子报税（E-filing）以及进出口流程方面拥有丰富的知识和实践经验。Ruzel是Biz Facility公司经过认证的资深培训师，多年来一直为企业主和企业财务人员举办全国性的实践财务研讨会。
The purpose of penalties under the TA Act is to encourage voluntary compliance and deter unwanted behavior such as non-compliance and tax evasion. A rational person will not undertake an activity that can lead to unnecessary penalties imposed.Considering the massive rate at which a taxpayer is penalised, this course wishes to educate the learner on this very important part of tax administration and management.Topics Discussed:An understatementThe triggersPrejudice to SARS or the fiscusThe shortfallBona Fide inadvertent errorCriteria for the determination of the penalty percentageThe listed behaviorsThe standardReasonablenessReasonable care not taken in completing returnNo reasonable grounds for "tax position" takenGross negligenceTax avoidance and evasionImpermissible avoidance arrangementIntentional tax evasionSubstantial understatementThe prescribed circumstancesInterestObjection and AppealAbout the Presenter:Ruzel van JaarsveldRuzel has over 26 years financial and bookkeeping experience, working with many industries and corporate environments, with extensive knowledge and practical application of trial balance, payroll, VAT, PAYE returns, Inventory control, Management Accounts, E-filing and Procedures of Importing and Exporting.Ruzel is a seasoned appointed facilitator with Biz Facility, and for numerous years has been presenting various national practical financial workshops to business owners and corporate financial staff.
