Duration: Twenty months including a dissertation of limited scope. The purpose of the dissertation is to promote research in the field of VAT.
Language medium: English
Target group:
Persons involved in accounting and/or auditing practices
Tax consultants
Legal practitioners
Public officers of companies
Lectures at universities, or similar institutions
Persons with a good working and theoretical knowledge of VAT who wants to specialise
South African Revenue Services and Master of the Supreme Court employees
Admission requirements:
Students must be in possession of
an applicable bachelor's degree with value-added tax as part of their studies; or
a law degree; or
have completed the Course in Value-Added Tax offered by the Centre for Accounting Studies
Registration periods:
The course commences in February. Registrations should be received by 31 January
Course leader details:
Mrs Ruyaida Moosa MCom, BCompt Hons (Unisa), CA(SA)
Department of Taxation
Office: AJH van der Walt-building (Muckleneuk campus, Pretoria) UNISA
Tel: 012 429 4404 (08:00 ﾖ 13:00)
E-mail: ADVTenquiries@unisa.ac.za
Programme administrator:
Admin Officer
Unisa Centre for Lifelong Learning
360 Lillian Ngoyi Street, Pretoria Central
Solomon Mahlangu Building 2nd floor
Tel: 012 352 4288
Email address: UCL@unisa.ac.za
Application Link: www.unisa.ac.za/applyslp
Purpose statement:
The Advanced Course in Value-Added Tax is aimed at students who need a solid foundation and in-depth knowledge of the legal principles of value-added tax. Classified on the same level as an honours degree, the programme will enable students to provide advanced value-added tax planning and to give professional advice to clients.
Modules:
ADVT116 - Advanced Programme in Value-Added Tax (Theory)
Content:
Study Guide 1: Study Guide 1: The legal framework
The administrative framework
Introduction to Value-Added Registration
Registration
Payment and recovery or VAT
Payment and recovery of VAT
Study Guide 2:
Supplies - general principles
Deemed supplies
Time of supply rules
Value of supply rules
Zero rated supplies
Exempt supplies
VAT on imported goods
VAT on imported services
Study Guide 3:
Input tax
Adjustments
Pre-incorporation transactions
Agents and principals Fixed property transactions
Study Guide 4:
Bodies of persons
Associations not for gain
Welfare organisations
Group restructuring
Deceased and insolvent estates
Educational services
Municipalities
The short-term insurance industry
Financial services
Betting transactions
The entertainment and hospitality industry
ADVT128 - Advanced Programme in Value-Added Tax (Dissertation)
Content:
A practical research project which afford a student the opportunity to do research in a specialised field in VAT and to stimulate research in the discipline of taxation. The research project should:
Have a bearing on VAT
Be of an original nature, e.g. clarify an issue and/or contribute to a better understanding thereof and/or breaking new ground in the particular field. Accordingly, it should not merely cover a conventional topic that is dealt with in a textbook.
Be viable, both as regards the research method and the availability of information