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Taxation 701


 
Modulekode BEL 701
Kwalifikasie Postgraduate
Fakulteit Faculty of Economic and Management Sciences
Module-inhoud

The module is principally concerned with the taxes and duties levied in terms of the following six statutes:

  • Income Tax Act, 1962 (Act 58 of 1962);
  • Value-Added Tax Act, 1991 (Act 89 of 1991);
  • Estate Duty Act, 1995 (Act 45 of 1995);
  • Sections 2(1)(b) and 9(15) of the Transfer Duty Act, 1949 (Act 49 of 1949);
  • Section 2 of the Securities Transfer Tax Act, 2007 (Act 25 of 2007); and
  • Certain sections of the Tax Administration Act, 2011 (Act 28 of 2011).

The purpose of the module is to enable the learner to integrate all the above taxes and to prepare tax calculations and to advise on tax matters in accordance with legal requirements. The content and knowledge levels of this module are revised annually based on the examinable taxation pronouncements for SAICA’s Initial Test of Competence.
Modulekrediete 30.00
NQF Level 08
Prerequisites BEL 300
Contact time 1 lecture per week
Language of tuition Module is presented in English
Department Taxation
Period of presentation Year
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