Certificate in Advanced Value Added Tax 2018
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.
- 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
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
Eighteen months including a dissertation of limited scope. The purpose of the dissertation is to promote research in the field of VAT.
The course commences in March. Closing date for registration is 26 February 2018.
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.
Students will be required to submit four assignments during the period of study
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)
Study Guide 1: Introduction to Value Added Tax
- The administrative framework
- Introduction to Value-Added Registration
- Payment and recovery or VAT
- Payment and recovery of Vat
Study Guide 2: Supplies
- 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 and adjustments
- Input tax
- Pre-incorporation transactions
- Agents and principals Fixed property transactions
Study Guide 4: Industry specific entities
- Bodies of persons
- Associations not for gain
- Welfare organisations
- Group restructuring
- Deceased and insolvent estates
- Educational services
- 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