In this module, we initially dwelve into the basics of DTS. We establish what constitutes a "Payer" and a "payee" for DTS purposes. We take a look at the scope and timing of DTS.
Furthermore, we analyse the accounting entries made for the Payer and the Payee.
The compliance obligations of the Payer is also highlighted in the module and penalties and fines in case of non- compliance are also noted.
Various illustrations with increasing difficulty will help you to adapt to the DTS module.