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Centre for Business Law

Advanced Short Course in Tax Law

The Advanced Short Course in Tax Law is a short learning programme, designed for professionals and academics who already have a basic knowledge of tax law, or have practical experience of tax law and wish to strengthen and expand their future role in this field. It is aimed at attorneys, accountants, managers, insurance brokers, sales persons, estate agents, paralegals, legal advisors, bankers, financial advisors, debt counselors, HR officers, employers, trade union representatives, SARS officials, and entrepreneurs. The course will provide students with the necessary legal knowledge and skills to participate in the tax environment that is increasingly technical and legalistic. Thorough knowledge of tax legislation is imperative to complete tax returns or deal with a tax audit by SARS. In recent years, we have seen an increased commitment by SARS to collect all outstanding taxes. Professionals need to equip themselves to advise their clients and manage their own affairs in a manner that complies with the latest legislative changes in tax law. This course offers up-to-date training in all areas of income tax law, and also addresses practical issues that arise in dispute resolution and general dealings with SARS.

The focus of the syllabus is on the special circumstances prevailing in South African tax system. The purpose of the course is to equip students with an advanced knowledge of income tax and capital gains tax law, enhanced by practical training. After completion of this course, students will be equipped to pursue a career as a tax practitioner specializing in income tax. This course will enable students to understand and apply practically the rules pertaining to gross income, deductions, and the taxation of individuals, trusts, deceased estates (income tax only), insolvent estates, partnerships, and companies. Students will also be equipped with extensive knowledge and practical training in secondary taxes on companies and dividend taxes, and gain a deeper knowledge of capital gains tax.

Students will acquire an in-depth knowledge of all the relevant areas of income tax law and capital gains tax which are vitally important to conducting tax affairs in the workplace. Through case studies, practical exercises, and lectures, students are taught greater skills in problem prevention, problem solving, and dispute resolution.

About the presenters

The presenters include:

Professor Annet Oguttu [LLB, LLM, LLD, HDip International Tax, Dip Legal Practice, MTP (SA) ] is a Professor of Tax law at UNISA. She was previously involved in legal practice in Uganda and Lesotho, and is an admitted advocate of the High Court of Lesotho. She has published a number of articles in accredited national and international journals, on South African income tax and International tax law. Her publications cover topics such as: transfer pricing, treaty shopping, double taxation of income, the taxation of hybrid entities, the taxation of permanent establishments, tax sparing, the taxation of electronic commerce, and more. She has presented papers on these topics at various South African and international conferences. Professor Oguttu is registered as a Master Tax Practitioner with the South African Institute of Tax Practitioners (SAIT).

Mr EM Maleka [BIuris LLB LLM HDip Tax, Certificate in International Tax Law, MTP (SA)] is a Senior Lecturer in Tax Law at UNISA and admitted advocate of the High Court of South Africa. He has extensive experience in research and worked as a researcher at the Supreme Court of Appeal in Bloemfontein prior to joining UNISA. His field of interests is Commercial Law, Contract Law, Tax Law and Sports Law. He is a Master Tax Practitioner and member of the South African Institute of Tax Practitioners (SAIT).

Dr P Letete [BA (Law), LLB, LLM, PhD, MTP (SA)] is a Senior Lecturer in Tax Law at UNISA and an admitted advocate of the High Court of Lesotho. She holds a doctorate in Tax Law from the University of Edinburgh and has researched and published on VAT law and taxation of cross-border transactions in SACU and SADC countries as well as in tax administration issues. She is a registered Master Tax Practitioner with the South African Institute of Tax Practitioners.

Dr Beric Croome [BCom, CTA, BProc, LLB, HDip Tax Law (cum laude), PhD (Commercial Law) is a Tax Executive at Edward Nathan Sonnenbergs Inc and an admitted advocate of the High Court of South Africa, CA (SA) FCMA (UK), MTP (SA) and TEP. He has extensive experience in tax administration and has published a book called Taxpayers’ Rights in South Africa.

Mr SP van Zyl [LLB, LLM, AIPSA, MTP (SA)] is a Senior Lecturer at UNISA specialising in Tax and Cyber Law and acts as external examiner for various South African Universities. He is also a member of the South African Institute of Tax Practitioners, a registered Master Tax Practitioner and an admitted advocate of the High Court of South Africa. He has widely published in Tax and Cyber law and regularly presents research papers at international conferences. He has a specific interest in Value Added Tax and E-commerce.

Ms LG Classen [BA (Law), LLB, LLM, Certificate in International Tax Law, MTP(SA)] is a Senior Lecturer in Tax law at UNISA. She was previously a practicing attorney and later admitted as an advocate of the High Court of South Africa and member of the Pretoria Society of Advocates where she also practiced law for a number of years prior to joining UNISA. She has researched and published on income tax law and specialises in estate duty and tax planning, taxation of trusts and international tax. Ms Classen is a Master Tax Practitioner and member of the South African Institute of Tax Practitioners (SAIT).

ABOUT THE PROGRAMME
Admission requirements

A bachelor’s degree or an equivalent NQF level 7 qualification or equivalent experience in the field which is recognised as prior learning in terms of UNISA’s quality assurance policies.

Duration
The duration of the course is 12 months culminating in a written examination in January of the year following enrollment. Study material (textbooks, workbooks and assignments) is included and will be provided to students. Participants also have the benefit of attending a three day seminar during October 2013.
The course is offered on NQF level 8 and carries 12 credits.

Summary of the Short Learning Programme
Students will acquire an advanced knowledge of all the relevant areas of income tax law and capital gains tax which are vitally important in conducting tax affairs in the workplace. Through case studies, practical exercises, and lectures, students are taught greater skills in problem prevention, problem solving and dispute resolution.

After completion of the Advanced Short Course in Tax Law students will be able to demonstrate a critical understanding of the theoretical framework of, and the most pressing and prevalent issues regarding income tax law. Students will also be taught to apply the principles of income tax law in practical situations and solve multi-dimensional legal problems associated with income tax and capital gains tax.

The topics covered in the programme include:
Gross Income

  • Introduction and Sources of Income Tax law
  • Various aspects of Gross Income
  • The Basis of Taxation – Residence and Source
  • Receipts or accruals of a capital nature
  • Specific Inclusions in Gross Income
  • International aspects

Exempt Income

  • Partial exemptions 
  • Absolute exemptions

Deductions

  • The general deduction formula
  • Specific allowable deductions
  • Wear and tear and depreciation of assets
  • Disallowed deductions

The Income Tax rules pertaining to individuals, trusts, insolvent estates and deceased estates
Taxation of Partnerships

  • Accrual of partnership income
  • Deduction of partnership expenses
  • Transactions of a partner with the partnership
  • Tax implications on the dissolution of a partnership

Taxation of companies

  • Tax liability and the tax rates for different companies
  • Normal tax
  • Secondary tax on companies
  • The New Withholding Tax on Dividends
  • Other provisions relating to company taxation

Tax avoidance and evasion

  • The difference between tax avoidance and evasion
  • Impermissible Tax Avoidance arrangements
  • General anti-avoidance rule and case law
  • The doctrine of substance over form

Capital Gains Tax

  • Introduction
  • Person liable for CGT
  • The scheme for the calculation of taxable capital gain
  • Capital gain or loss
  • The meaning of asset
  • Disposal
  • Proceeds
  • Base cost
  • Is the gain or loss excluded, limited or deferred
  • The determination of a person’s aggregate capital gain or loss
  • The determination of a net capital gain or an assessed capital loss
  • The determination of a taxable capital gain

Tax Administration

  • Tax Returns
  • Advance Tax Rulings
  • Books of Account and record keeping
  • Representative Taxpayers
  • Assessments
  • Payment of Tax
  • Refunds 
  • Offences
  • Additional Tax and Penalties
  • Search and seizure
  • Discretionary powers of the Commissioner
  • Constitutionality of provisions in Income Tax Act
  • Registration of Tax Practitioners

Objections and Appeals

  • Drafting of objections and appeals
  • Dispute Resolution at SARS
  • Tax Litigation

Assessment and Examination Procedures
 The students’ mark will comprise a year mark that will be gained from two written assignments in the form of a compulsory case study, and a written examination in January of the following year. It comprises of 24hours take home exam.

Registration dates:
Deadline for submission of applications and Payment of fees
Registration date from 8 January until 31 March (last day for registration)
Late registrations will be accepted until end of May.

Tuition fees:
ZAR 9500.00
Fees are payable in full on registration

Download your Tax Law brochure:

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