Indirect tax 803

Module code TAX 803
Qualification Postgraduate
Faculty Faculty of Law
Module content
  1. The basic working of VAT
  2. Output tax
  3. Input tax
  4. Exempt supplies
  5. Zero-rated supplies
  6. Adjustments in respect of change of use
  7. e-commerce and tax
  8. Customs duty and excise tax.
Module credits 30.00
NQF Level 09
Prerequisites TAX 801
Contact time 2 lectures per week
Language of tuition Module is presented in English
Department Mercantile Law
Period of presentation Semester 2

The information published here is subject to change and may be amended after the publication of this information. The General Regulations (G Regulations) apply to all faculties of the University of Pretoria. It is expected of students to familiarise themselves well with these regulations as well as with the information contained in the General Rules section. Ignorance concerning these regulations and rules will not be accepted as an excuse for any transgression.

Copyright © University of Pretoria 2023. All rights reserved.

COVID-19 Corona Virus South African Resource Portal

To contact the University during the COVID-19 lockdown, please send an email to [email protected]

FAQ's Email Us Virtual Campus Share Cookie Preferences