Taxation 200

Modulekode BEL 200
Kwalifikasie Undergraduate
Fakulteit Faculty of Economic and Management Sciences

In this module an introduction to taxation as a discipline in the South African tax environment is provided. The income tax concepts covered in this module are gross income, special inclusion, exempt income, general deduction, special deduction, prohibited deduction and allowed assessed loss. The implications of a capital gains tax event, specific sections of the Income Tax Act applicable on individuals as well as fringe benefits and specific allowances for individuals are discussed. Concepts such as the prepaid tax system, tax implications of donations tax events as well as the tax implications of a deceased person will be provided. Finally an introduction to the basic principles of VAT is included. 

Modulekrediete 32.00
Service modules Faculty of Engineering, Built Environment and Information Technology
Prerequisites FRK 111 and FRK 121 or FRK 100 or FRK 101. Only available to BCom (Option Taxation, Accounting Sciences, Financial Management Sciences, Financial Sciences, Informatics, Investment Management and Law) students.
Contact time 1 practical per week, 3 lectures per week
Language of tuition Module is presented in English
Department Taxation
Period of presentation Year

Die inligting wat hier verskyn, is onderhewig aan verandering en kan na die publikasie van hierdie inligting gewysig word.. Die Algemene Regulasies (G Regulasies) is op alle fakulteite van die Universiteit van Pretoria van toepassing. Dit word vereis dat elke student volkome vertroud met hierdie regulasies sowel as met die inligting vervat in die Algemene Reëls sal wees. Onkunde betrefffende hierdie regulasies en reels sal nie as ‘n verskoning by oortreding daarvan aangebied kan word nie.

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