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The Scope and Timing of Deduction of Tax at Source
THE SCOPE AND TIMING OF DTS
Intro (1:03)
COURSE AGENDA
Course Agenda (3:01)
HOW DOES DTS WORK?
How does DTS work? (9:14)
DEFINITION OF PAYER
Definition of Payer (5:32)
DEFINITION OF PAYEE
Definition of Payee (3:37)
Payments under S 111 B ITA (4:46)
WHEN SHOULD A PAYER APPLY DTS?
When should a payer apply DTS? (6:57)
Scope of DTS - Illustration 1 Question (4:06)
Scope of DTS - Illustration 1 Answer (9:50)
WHEN IS A PAYEE SUBJECT TO DTS?
When is a payee subject to DTS? (4:07)
TIMING FOR APPLICATION OF DTS
Timing for Application of DTS (11:34)
Accounting for DTS for the Payer (3:39)
Accounting for DTS for the Payer - When to remit (5:08)
Accounting Entries DTS - Illustration 1 Question (4:45)
Accounting Entries DTS - Illustration 1 Answer (15:47)
Accounting for DTS for the Payer - Reimbursements (9:30)
Accounting for DTS for the Payer - Foreign currency Fluctuations (3:49)
ACCOUNTING FOR DTS FOR THE PAYEE
Accounting for DTS for the Payee (4:20)
DTS - Illustration 1 Question (6:32)
DTS - Illustration 1 Answer (8:53)
COMPLIANCE OBLIGATIONS OF THE PAYER
Compliance obligations of the Payer (2:16)
PENALTIES AND FINES
Penalties and Fines (1:12)
KEY CONCEPTS IN DTS APPLICATION
Key concepts in DTS Application (15:33)
Scope of DTS - Illustration 1 Answer
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