Tax and LegalCorporate Income Tax Computation and Planning
This course equips finance and tax professionals with practical skills to compute, minimise and plan corporate income tax liabilities under the tax regimes common across Southern, East and West African jurisdictions. Participants work through real computation exercises covering capital allowances, disallowable expenses, assessed losses and group relief, and examine how tax authorities such as ZIMRA, KRA, FIRS and SARS treat contentious deductions. The programme also addresses year end tax provisioning and the interaction between accounting profit and taxable income under IFRS.
Course objectives
- Compute taxable income and corporate tax liability from a set of financial statements, applying capital allowances and disallowable expense rules correctly
- Apply assessed loss carry forward and group relief provisions to optimise a company's tax position across multiple financial years
- Reconcile accounting profit to taxable income and prepare a defensible tax computation working paper
- Identify legitimate tax planning opportunities within statutory limits, distinguishing planning from aggressive avoidance
- Prepare accurate provisional and final corporate tax returns that withstand revenue authority scrutiny
Who should attend
- Corporate tax managers and tax accountants
- Finance managers and financial controllers
- Chartered accountants in practice handling client tax computations
- Internal auditors reviewing tax provisions
- Company secretaries with tax reporting responsibilities
Course outline
- 01Principles of corporate income tax and the source versus residence basis of taxation
- 02Computing taxable income: allowable and disallowable expenditure
- 03Capital allowances, wear and tear schedules and asset disposals
- 04Assessed losses, group relief and inter company transactions
- 05Provisional tax, self assessment and year end tax provisioning
- 06Common revenue authority adjustments and how to defend a tax computation
Scheduled sessions
| Dates | Venue | Format | Price | Register |
|---|---|---|---|---|
| 2 to 4 October 2026 | Dar es Salaam, Tanzania | Classroom | R11,995 per delegate | Register Now |
| 9 to 11 April 2027 | Victoria Falls, Zimbabwe | Classroom | R11,995 per delegate | Register Now |
| 14 to 16 May 2027 | Durban, South Africa | Classroom | R11,995 per delegate | Register Now |
| 3 to 5 June 2027 | Kigali, Rwanda | Classroom | R11,995 per delegate | Register Now |