UNISA Taxation Course Module 2024-2025
| Tax Administration – TAX3704 | |||
|---|---|---|---|
| Advanced Diploma,Under Graduate Degree,Diploma | Semester module | NQF level: 7 | Credits: 12 |
| Module presented in English | Module presented online | ||
| Pre-requisite: FAC1601 & TAX2601 | |||
| Purpose: The aim of this module is to equip students studying towards an accounting or commerce in law qualification with an integrated knowledge of tax administration. The module equips the student to apply and evaluate key terms, concepts, facts, principles, rules and theories of the administration of selected South African taxes and provide advice to a taxpayer when necessary. | |||
| Tax Opinion Writing – TAX3705 | |||
|---|---|---|---|
| Under Graduate Degree | Semester module | NQF level: 7 | Credits: 12 |
| Module presented in English | Module presented online | ||
| Pre-requisite: FAC1601 & TAX2601 | |||
| Purpose: The aim of this module is to equip students with the theoretical and working knowledge of the fundamental principles of the gross income definition and the general deduction formula. This module also equips the student to write a tax opinion using appropriate language and reference techniques giving a possible solution to a tax problem relating to either the gross income or the general deduction formula. | |||
| Advanced Tax Case Law – TAX4863 | |||
|---|---|---|---|
| Post Graduate Diploma | Year module | NQF level: 8 | Credits: 24 |
| Module presented in English | Module presented online | ||
| Purpose: To equip students to collect, analyse and critically evaluate information for business ventures in order to identify the various tax issues, tax risks and compliance requirements. The student will be able to evaluate the normal tax, dividends tax and value-added tax implications of transactions and proposed transactions and provide advice how to limit the liabilities within the legal framework of the different Acts, identify, understand and explain the principles arising from case law and apply the principles so arising from case law to everyday tax problems. | |||
| Advanced Tax Capita Seleta I – TAX4864 | |||
|---|---|---|---|
| Post Graduate Diploma | Year module | NQF level: 8 | Credits: 24 |
| Module presented in English | Module presented online | ||
| Purpose: To equip students to collect, analyse and critically evaluate information for business ventures in order to identify the various tax issues, tax risks and compliance requirements. The student will be able to evaluate the normal tax, dividends tax and value-added tax implications of transactions and proposed transactions and provide advice how to limit the liabilities within the legal framework of the different Acts, identify, understand and explain the principles arising from case law and apply the principles so arising from case law to everyday tax problems. | |||
| Advanced Tax Cap Selecta II – TAX4865 | |||
|---|---|---|---|
| Post Graduate Diploma | Year module | NQF level: 8 | Credits: 24 |
| Module presented in English | Module presented online | ||
| Purpose: To equip students to collect, analyse and critically evaluate information for business ventures in order to identify the various tax issues, tax risks and compliance requirements. The student will be able to evaluate the normal tax, dividends tax and value-added tax implications of transactions and proposed transactions and provide advice how to limit the liabilities within the legal framework of the different Acts, identify, understand and explain the principles arising from case law and apply the principles so arising from case law to everyday tax problems. | |||
| Taxation of Salaried Persons – TAX1501 | |||
|---|---|---|---|
| Diploma,Higher Certificate | Semester module | NQF level: 5 | Credits: 12 |
| Module presented in English | Module presented online | ||
| Purpose: The aim of this module is to equip students with the theoretical and working knowledge of the fundamental principles of the various taxes that apply to salaried persons in South Africa. This module provides students with a broad overview of the different South African taxes with specific reference to income tax, fringe benefits, capital gains tax and Value-added Tax. | |||
| Principles of Taxation – TAX2601 | |||
|---|---|---|---|
| Diploma,Advanced Certificate,Under Graduate Degree | Semester module | NQF level: 6 | Credits: 12 |
| Module presented in English,Afrikaans | Module presented online | ||
| Co-requisite: FAC1502 or ACN101M or FAC1M2X | |||
| Purpose: The aim of this module is to provide students studying towards an accounting degree, with an overview of the South African tax system as it applies to all forms of income, general deductions and all classification of taxpayers. On completion of this module students will have a detailed knowledge of the Income Tax Act, as it applies to the calculation of special deductions, capital allowances and capital gains tax for business entities. | |||
| Taxation of Business Activities – TAX3701 | |||
|---|---|---|---|
| Under Graduate Degree,Diploma,Advanced Diploma | Semester module | NQF level: 7 | Credits: 12 |
| Module presented in English,Afrikaans | |||
| Pre-requisite: FAC1601 & TAX2601 | |||
| Purpose: The aim of this module is to provide students studying towards an accounting degree with an integrated knowledge of the relevant sections of the Income Tax and Value-Added Tax Acts. On completion of this module, students should be able to determine the income tax and value-added tax liability or refund of business entities in terms of the requirements of the relevant professional bodies. | |||
| Taxation of Individuals – TAX3702 | |||
|---|---|---|---|
| Under Graduate Degree,Advanced Diploma | Semester module | NQF level: 7 | Credits: 12 |
| Module presented in English,Afrikaans | |||
| Pre-requisite: FAC1601 & TAX2601 | |||
| Purpose: The aim of this module is to provide students studying towards an accounting degree with a well-rounded and systematic knowledge of the relevant sections of the Income Tax Act, the Administration of Estates Act and other relevant sections of legislation applicable to Individuals. On completion of this module, students should be able to, in terms of the requirements of relevant professional bodies, determine the total income tax, donations tax and estate duty liability for individuals. | |||
| Taxation of Estates – TAX3703 | |||
|---|---|---|---|
| Diploma,Under Graduate Degree | Semester module | NQF level: 7 | Credits: 12 |
| Module presented in English,Afrikaans | |||
| Pre-requisite: FAC1601 | |||
| Purpose: The aim of this module is to equip students with an integrated knowledge of the administration process of deceased estates as well as the taxation of estates. The module illustrates how the estate duty liability in a deceased estate is calculated and explains the capital gains tax implications upon the death of an individual. The module provides a broad overview of donations tax legislation and illustrates how donations tax liability is calculated. The module also discusses the principles and tools of estate planning. | |||