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South African Tax Law Postgraduate Certificate

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PG Cert in South African Tax Law – What you will study

This unique Postgraduate Certificate offers an overview into the fundamentals, the legislative provisions of the tax laws and the practical application thereof to individuals, businesses and government agencies. This is the right programme for business owners, corporate executives of multinational companies and new accountants and graduates who need a broad understanding of the Tax laws in South Africa.

STAGE 1

Exit Qualification: PG-Certificate, or progress to Stage 2 for PG-Diploma

This Postgraduate Certificate award is the stage 1 of this programme and consists of 60 credits in total.

  • This stage will contain two modules (General Principles & Tax Law and Corporations), with 30 credits awarded per module.
  • The learning will address important issues within the sector, drawing on key points, to ensure you gain a thorough understanding of the topics.
  • Students must complete and successfully pass the assigned coursework assessments and the final exam at the end of each stage to claim their award.
  • Pre-recorded academic lectures will be released each week, accompanied with the prescribed reading, any additional reading and/or research, as required. Directed reading will relate to provided case law, and will also include reading from legislation, books, articles, academic and professional journals.
  • The learning from the lectures will be emphasised with an array of case studies, practice examples and resources, to challenge thinking in a practical context. Engaging activities on the discussion forum, the use of quizzes, polls and other forum built-in activity will further validate the learning objectives.
  • Each main topic will end with a live-online tutorial, conducted by the lecturers. The tutorials are designed to be interactive, providing students with the opportunity to ask questions and to consider issues from different perspectives.

AIMS OF STAGE 1

MODULE 1 – Introduction and General Principles of South African Tax Law

  • The main aim of this module is to introduce the student to South African Tax Law by exploring the general principles of Gross Income and Deduction.
  • Case law will be used to further explore accrual, gross income, deductions and incurred expenditure.
  • Lastly, the aim is to detail the employee tax system, explore fringe benefits and analysis of remuneration.

Learning outcomes:

On successfully completing this module, the student will be able to:

Knowledge (understanding)

  1. Read, understand and critically analyse case law.
  2. Critically examine the importance of Accrual.
  3. Assess and analyse the concept of Gross Income and garner a holistic understanding of the applications of the general principles of Gross Income as it relates to the tax system.
  4. Overall look at the general principles of income tax deductions through the analysis of case law and the South African Income Tax Act.
  5. Detailed analysis of section 11(a) of the Income Tax Act, as well as the analysis of special deductions and provisions relating to the Income Tax Act.
  6. A critical overview of the employee tax system, gaining an understanding of the concept of fringe benefits and a complete analysis of remuneration.
  7. Understanding schedules 4 & 7 of the Income Tax Act.

Skills (competencies)

  1. Read and review case law.
  2. General application of the general principles of gross income as it relates to accrual and the analysis of gross income.
  3. Apply s11(a) of the South African Income Tax Act, with the relevant case law to interpret deductions and special deductions.
  4. Interpret International Law which also links to International Tax Law
  5. Apply schedules 4 & 7 of the South African Income Tax Act, and identify relevant case law relevant to the employees’ tax system.

MODULE 2 – Tax Law and Corporations

This module builds on the knowledge gained from Module 1 (SATLS1001).

  • The main aim of this module is to introduce the student to the special corporate rules applicable to companies and specific transactions relating thereto.  
  • By now the student will have a good understanding of how to read and interpret case law, but this module further expands on this skill.  
  • The ability to read and interpret the law is also further expanded. 
  • The student delves deeper into the Income Tax Act and the newer Tax Administration Act (TAA), an essential piece of legislation for the interaction between the South African Revenue Service and the Taxpayer.
  • The module also unpacks the general principles relating to the source of income tax.  The TAA is further unpacked in the analysis of special capital deductions.
  • And the last aim is to unpack the VAT Act and VAT system that operates in South Africa.

Learning outcomes:

On successful completion of this module, the student will be able to:

Knowledge (understanding)

  1. Understand, apply and advise on sections 38-47 of the South African Income Tax Act.
  2. Broadly analyse the concept of source and residence for individuals and legal entities with specific reference to the source rules for South African Tax Law.
  3. Explicate the taxation of residents, ranging from the tax policy aspects thereof to consequences of residency and its impact on the worldwide income of a resident and temporary resident.
  4. Evaluate the taxation of non-residents, ranging from the tax policy aspects thereof to the source rules, double taxation principles and the taxation of the various types of income of non-residents.
  5. Unpack the purpose of the critical Tax Administration Act, as well as a thorough analysis of the procedural requirements relating to tax dispute resolution between the South African Revenue Service and the taxpayer.
  6. Critically assess how the Tax Administration Act influences special capital deductions.
  7. A thorough overview of the South African VAT system, with a detailed look at important and specific provisions within the VAT Act.

Skills (competencies)

  1. Hone the ability to read and interpret case law and the various tax acts.
  2. Ability to interpret the rules dictating the way that corporations are taxed. The use of practical examples enables the student to apply the principles in real-life practice.
  3. Differentiate and compare resident and non-resident taxpayers in relation to their residency status and the consequences thereof.
  4. Analyse and apply South African Tax Law principles for residents (individuals and legal entities) to their various types of income. 
  5. Examine and determine the principles for non-residents (individuals and legal entities) to their various types of income.
  6. Apply the provisions within the Tax Administration Act to institute a proper tax risk management process to assist in managing (or avoiding) any potential dispute resolution between the South African Revenue Service and the taxpayer.
  7. Fully comprehending how to apply the TAA in areas such as special capital deductions.
  8. Applying the ability to interpret the VAT Act (and more specifically, the special provisions within the VAT Act) to establish robust tax risk policies and to apply these measures in practice.

ASSESSMENT SCHEME

Stage 1 – PG-Cert (2 Modules)

The assessment scheme for each module shall consist of the following:

  • Coursework Assessment 1 (20 Marks)
  • Coursework Assessment 2 (20 marks)
  • Final Assignment (60 Marks)

Stage 1 leads directly into Stage 2, The Postgraduate Diploma in International Taxation.