28th Jan 2019 at 10:51 pm #69327
A question for skills-universe members who are SDFs – it’s that time of the year for collecting details of training done and planning ahead.
Here is the question:
When booking for a conference or workshop that requires payment in advance –
the payment is in one skills development year
but the workshop is only taking place in the next skills development year.
Do you enter the payment & workshop in the ATR even though the workshop hasn’t taken place.
Do you put the workshop in the WSP and report in the next ATR even though the payment was made earlier?
My view is that you can’t put it in the ATR until the workshop has actually taken place. You will put in the payment amount – the date when the payment happened is not important.
Is this a correct interpretation? If anyone has that question and answer in a document or on a website – please let me know.
- This topic was modified 5 months, 3 weeks ago by sylvia hammond.
29th Jan 2019 at 12:15 am #69329
Tumi khumalo (Lechaba)Participant
29th Jan 2019 at 8:30 am #69332
29th Jan 2019 at 11:03 am #69336
29th Jan 2019 at 2:54 pm #69342
Hi Tricia, Des and Tumi,
Thanks for your replies. When I first was asked I thought this is an easy question. But on considering further, it doesn’t seem to be so straightforward – and it doesn’t seem to be spelled out anywhere.
My first thought was this is just a SETA matter. But on thinking further – it is more complex, and it maybe useful for SARS, the DHET, and the dti to clarify.
Why do I say that?
My understanding is – Tricia and Tumi are correct for skills development activities, the ATR – it must go into where the training actually took place – that we report to SETAs under DHET.
But the problem arises when you are asked: how much did you spend in a tax year? That is where Des’s answer comes in.
I understand that when we submit to SARS: VAT returns, and tax returns, we put the spending into the year when it was paid.
Now dti have issued their document – (if you missed the details see the discussion on this link – http://bit.ly/2DFkpWn) – seeking to clarify on how SETAs report to dti on training activity. dti are responsible for B-BBEE. The SETAs would report to dti on training activity in the year when it happened. But when auditing the B-BBEE the document verifying payment – that would refer to the previous tax year.
You must be logged in to reply to this topic.