Register to study through Unisa

TAXATION

Principles of Taxation - TAX2601
Under Graduate Degree,Diploma,Advanced Certificate Semester module NQF level: 6 Credits: 12
Module presented in English Module presented online
Pre-requisite: FAC1502 Co-requisite: FAC1502
Purpose: The aim of this module is to provide students studying towards an accounting degree, with an overview of the South African tax system as it applies to all forms of income, general deductions and all classification of taxpayers. On completion of this module students will have a detailed knowledge of the Income Tax Act, as it applies to the calculation of special deductions, capital allowances and capital gains tax for business entities.
Taxation of Business Activities - TAX3701
Advanced Diploma,Under Graduate Degree,Diploma Semester module NQF level: 7 Credits: 12
Module presented in English
Pre-requisite: FAC1601 & TAX2601
Purpose: The aim of this module is to provide students studying towards an accounting degree with an integrated knowledge of the relevant sections of the Income Tax and Value-Added Tax Acts. On completion of this module, students should be able to determine the income tax and value-added tax liability or refund of business entities in terms of the requirements of the relevant professional bodies.
Taxation of Salaried Persons - TAX1501
Diploma,Higher Certificate Semester module NQF level: 5 Credits: 12
Module presented in English Module presented online
Purpose: The aim of this module is to equip students with the theoretical and working knowledge of the fundamental principles of the various taxes that apply to salaried persons in South Africa. This module provides students with a broad overview of the different South African taxes with specific reference to income tax, fringe benefits, capital gains tax and Value-added Tax.
Taxation of Individuals - TAX3702
Under Graduate Degree,Advanced Diploma Semester module NQF level: 7 Credits: 12
Module presented in English
Pre-requisite: FAC1601 & TAX2601
Purpose: The aim of this module is to provide students studying towards an accounting degree with a well-rounded and systematic knowledge of the relevant sections of the Income Tax Act, the Administration of Estates Act and other relevant sections of legislation applicable to Individuals. On completion of this module, students should be able to, in terms of the requirements of relevant professional bodies, determine the total income tax, donations tax and estate duty liability for individuals.
Taxation of Estates - TAX3703
Under Graduate Degree,Diploma Semester module NQF level: 7 Credits: 12
Module presented in English
Pre-requisite: FAC1601
Purpose: The aim of this module is to equip students with an integrated knowledge of the administration process of deceased estates as well as the taxation of estates. The module illustrates how the estate duty liability in a deceased estate is calculated and explains the capital gains tax implications upon the death of an individual. The module provides a broad overview of donations tax legislation and illustrates how donations tax liability is calculated. The module also discusses the principles and tools of estate planning.
Tax Administration - TAX3704
Advanced Diploma,Under Graduate Degree,Diploma Semester module NQF level: 7 Credits: 12
Module presented in English Module presented online
Pre-requisite: FAC1601 & TAX2601
Purpose: The aim of this module is to equip students studying towards an accounting or commerce in law qualification with an integrated knowledge of tax administration. The module equips the student to apply and evaluate key terms, concepts, facts, principles, rules and theories of the administration of selected South African taxes and provide advice to a taxpayer when necessary.
Tax opinion writing - TAX3705
Under Graduate Degree Semester module NQF level: 7 Credits: 12
Module presented in English Module presented online
Pre-requisite: FAC1601 & TAX2601
Purpose: The aim of this module is to equip students with the theoretical and working knowledge of the fundamental principles of the gross income definition and the general deduction formula. This module also equips the student to write a tax opinion using appropriate language and reference techniques giving a possible solution to a tax problem relating to either the gross income or the general deduction formula.
Taxation of business activities and Individuals - TAX3761
Under Graduate Degree,Diploma,Advanced Diploma Year module NQF level: 7 Credits: 24
Module presented in English
Pre-requisite: TAX2601 and FAC1601
Purpose: The aim of this module is to provide students studying towards an accounting degree with an integrated and well-rounded knowledge of the relevant sections of the Income Tax Act, Value-Added Tax Act, the Administration of Estates Act and other relevant sections of legislation applicable to Individuals. On completion of this module, students should be able to, in terms of the requirements of the relevant professional bodies, determine the total income tax and value-added tax liability or refund of business entities and the total income tax, donations tax and estate duty liability for individuals.
Advanced Tax Case Law - TAX4863
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students to collect, analyse and critically evaluate information for business ventures in order to identify the various tax issues, tax risks and compliance requirements. The student will be able to evaluate the normal tax, dividends tax and value-added tax implications of transactions and proposed transactions and provide advice how to limit the liabilities within the legal framework of the different Acts, identify, understand and explain the principles arising from case law and apply the principles so arising from case law to everyday tax problems.
Advanced Tax Capita Selecta I - TAX4864
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students to collect, analyse and critically evaluate information for business ventures in order to identify the various tax issues, tax risks and compliance requirements. The student will be able to evaluate the normal tax, dividends tax and value-added tax implications of transactions and proposed transactions and provide advice how to limit the liabilities within the legal framework of the different Acts, identify, understand and explain the principles arising from case law and apply the principles so arising from case law to everyday tax problems.
Advanced Tax Cap Selecta II - TAX4865
Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Purpose: To equip students to collect, analyse and critically evaluate information for business ventures in order to identify the various tax issues, tax risks and compliance requirements. The student will be able to evaluate the normal tax, dividends tax and value-added tax implications of transactions and proposed transactions and provide advice how to limit the liabilities within the legal framework of the different Acts, identify, understand and explain the principles arising from case law and apply the principles so arising from case law to everyday tax problems.
International Group and Financial Accounting (year module) - FAC3762
Year module NQF level: 7 Credits: 24
Module presented in
Pre-requisite: FAC2601, FAC2602 & TAX2601
Purpose: To equip students with the necessary competencies for the preparation and presentation of financial statements according to the requirements of International Financial Reporting Standards and to gain knowledge and understanding of the theories, relevant in this accounting field, as well as the ability to apply this knowledge to the following subject matter: the consolidation procedures required for the preparation and presentation of group financial statements namely, business combinations, consolidation after the acquisition date; intragroup transactions, losses of a subsidiary, horizontal groups, vertical groups, complex groups, changes in ownership (no change in status where control has already been obtained ) and the accounting treatment and disclosure of associates, joint arrangements, government grants, employee benefits, earnings per share, segment reporting and related party disclosures, including any relevant deferred tax implications for all topics.