unisa South African Qualification Authority Reg. 70963 - NQF 8 - Module Code. ADVT116 & 128

Certificate in Advanced Value Added Tax 2018

  • Lectures 0
  • Modules 5
  • Duration 18 months
  • Language English
  • Reviews (5)

Description

The Advanced Certificate 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.


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


Duration Of Course

Twenty months including a dissertation of limited scope. The purpose of the dissertation is to promote research in the field of VAT.


Registration Dates

The course commences in March. Closing date for registration is 10 January 2018.


Tuition method

During the first 12 months of the course, The Tax Faculty will offer tuition and virtual classroom contact sessions.

Tuition is supplemented with five Unisa study guides as well as tutorial letters.


Assessments / Assignments

Formative assessments and examination admission will comply with the Unisa formative assessment rules and policies.

Formative assessment:

Students will be required to submit four assignments during the period of study

Summative assessment:

Two-hour open-book examination in October/November.

After successful completion of the examination and course work, students have to submit a dissertation of limited scope (10 000-12 000 words) on a topic approved by the course leader. The dissertation must be submitted before 30 September.


The Tax Faculty Fees

Payment option 1: Once-off payment


R16 950-00 (This amount includes your all course fees, excluding prescribed textbooks). 


Payment option 2: Debit order


First payment: R3250-00


10 Instalments:  R1 355-00 per month 


** The Course Fee includes all study material and lectures through The Tax Faculty, but excludes prescribed books***

 


Advanced Value Added Tax Syallabus/Content Topics

Advanced Value Added Tax Curriculum


Value Added Tax (Course Work) (ADVT116)


Syllabus/Content Topics


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 

 

Value Added Tax (Practical Research Project) (ADVT128) Syllabus/Content Topics

 

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 


Curriculum

Advanced Value Added tax - Study Guide 1

Lecture 1 - The Legal Framework

Lessons not available yet.

Advanced Value Added Tax - Study Guide 1

Lecture 2 - The administrative framework

Lessons not available yet.

Advanced Value Added Tax - Study Guide 1

Lecture 3 - Introduction to Value Added Registration

Lessons not available yet.

Advanced Value Added Tax - Study Guide 1

Lecture 4 - Registration

Lessons not available yet.

Advanced Value Added Tax - Study Guide 1

Lecture 5 - Payment and recovery of VAT

Lessons not available yet.

Instructors

Christo Theron
Christo Theron
Christo is a recognized specialist in the field of...

Reviews

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Detailed Ratings

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  • alt

    The Online Etymology Dictionary explains that the origin of job is from the obsolete phrase jobbe of work in the sense of piece of work, and most dictionaries list the Middle English gobbe meaning lump (gob) as the origin of jobbe. Attempts to link the word to the biblical character Job seem to be folk etymology.

    • alt

      The Online Etymology Dictionary explains that the origin of job is from the obsolete phrase jobbe of work in the sense of piece of work, and most dictionaries list.

    • alt

      The Online Etymology Dictionary explains that the origin of job is from the obsolete phrase jobbe of work in the sense of piece of work, and most dictionaries list.

  • alt

    The Online Etymology Dictionary explains that the origin of job is from the obsolete phrase jobbe of work in the sense of piece of work, and most dictionaries list the Middle English gobbe meaning lump (gob) as the origin of jobbe. Attempts to link the word to the biblical character Job seem to be folk etymology.