Course in Taxation (70971)
Course in Taxation (70971)
Duration: One Year. (It is however possible to pass both modules in one semester).
Language medium: English
Target group:
Partners in partnerships, farmers and persons involved in smaller businesses with a more formal business structure such as a close corporation or company people in employment, the holders of public office (e.g. SARS), and sole traders will find this course very beneficial for personal and business purposes.
Admission requirements:
A National Senior Certificate or appropriate experience in taxation.
Registration periods:
The course commences in January (first semester) and July (second semester). Registrations should be received on or before 21 January (first semester) and 15 July (second semester).
Course leader details:
Mr Vusumuzi Msiza MCompt, CA(SA)
Department of Taxation
Discipline expertise: Taxation
Office AJH van der Walt-building (Muckleneuk campus, Pretoria) UNISA
Tel: 012 429 4358
Email: VATXenquiries@unisa.ac.za
Programme administrator:
Admin Officer
Unisa Centre for Lifelong Learning
360 Lillian Ngoyi Street, Pretoria Central
Solomon Mahlangu Building 2nd floor
Tel: 012 352 4288
Email address: UCL@unisa.ac.za
Application Link: www.unisa.ac.za/applyslp
Purpose statement:
The course covers the entire field of taxation (including value-added tax), excluding certain specialised areas and will enable students to calculate the tax of individuals including farmers, partnerships, sole traders as well as the taxation of companies, close corporations and trusts. This course is aimed at beginners as well as students who only need to update their knowledge in the discipline of Taxation.
Modules:
CTAX11T - Taxation of Business Income
Content:
Gross income
Special inclusions of gross income
Exempt income
The general deduction formula
Foreign income
Specific deductions
Expenditure and allowances relating to capital assets
Capital gains tax
Partnerships
Taxation of companies and close corporations
Taxation of trusts
Tax avoidance and evasion
Administrative procedures
Value-added tax (VAT)
CTAX12U - Taxation of Individuals
Content:
Gross income
Exempt income
General deduction formula
Fringe benefits
Non-residents
Retirement benefits
Farming income
Sole traders
Donations tax
Prepaid taxes
Capital gains tax for individuals
Foreign income