Computing depreciation allowance using pooling method
Relevant to FTX-LSO and TX-LSO
This article explains how the depreciation allowance is computed where a taxpayer has elected for the pooling method to apply. It is relevant for candidates studying for either FTX-LSO or TX-LSO and is based on prevailing legislation applicable to tax years 2025 and onwards.
Taxation of interest income for an individual taxpayer
Relevant to FTX-LSO and TX-LSO
This article explains how to tax an individual taxpayer’s interest income. It is relevant for FTX-LSO candidates, thus providing a good foundation for TX-LSO examinations. The article is based on prevailing legislation applicable to tax years 2025 and onwards.
Tax administration
Relevant to FTX-MYS
This article is relevant for candidates preparing for the FTX-MYS Foundations in Taxation exam. It addresses the income tax administrative provisions for individuals and companies, with a focus on areas which are frequently examined. The article is based on prevailing laws as at 31 March 2022.
Transitioning into sales tax and service tax – clarifying the confusion
Relevant to FTX-MYS
The article is relevant for candidates preparing for FTX-MYS Foundations in Taxation as well as providing a good foundational read for candidates taking the TX-MYS and ATX-MYS exams. The article is based on prevailing laws as at 31 March 2019.
