Tax and LegalPersonal Income Tax and Individual Returns
Individual tax is where most people meet the revenue authority, and it is administered by employers and advisers who often learned it from the previous person in the chair. This course puts it on a proper basis. Delegates work through residence and source, which determine what is taxable at all, gross income and the exemptions that reduce it, and allowable deductions including the ones most commonly claimed wrongly. Employment income, fringe benefits and allowances are covered in detail. Investment, rental and other income follow, along with capital gains at an individual level. Provisional tax and its estimation penalties are addressed. The course closes on assessments, objections and voluntary disclosure.
Course objectives
- Apply residence and source rules to determine what is taxable
- Compute gross income and apply available exemptions
- Claim allowable deductions correctly and avoid the common errors
- Value fringe benefits and allowances accurately
- Treat investment, rental and other income appropriately
- Estimate provisional tax and avoid estimation penalties
- Handle assessments, objections and voluntary disclosure
Who should attend
- Tax practitioners and accountants
- Payroll and human resources staff
- Finance officers supporting individual returns
- Financial advisers and consultants
- Anyone administering employee tax affairs
Course outline
- 01Where most people meet the revenue authority
- 02Residence and source
- 03Gross income and exemptions
- 04Allowable deductions and common errors
- 05Employment income, fringe benefits and allowances
- 06Investment, rental and other income
- 07Capital gains for individuals
- 08Provisional tax, assessments, objections and disclosure
Scheduled sessions
| Dates | Venue | Format | Price | Register |
|---|---|---|---|---|
| 9 to 11 December 2026 | Nairobi, Kenya | Classroom | USD 995 per delegate | Register Now |
| 8 to 10 February 2027 | Online | Online | R6,500 per delegate | Register Now |
| 10 to 12 March 2027 | Dar es Salaam, Tanzania | Classroom | USD 995 per delegate | Register Now |