Course in Advanced Value-Added Tax
This advanced professional programme is aimed at individuals who require an in-depth knowledge of the legal principles and practical application of value-added tax. This programme is aligned at honours degree level.
This course is for you if:
- You want a course that is focused on integrating theory by simulating the real-life world of work.
- You want to advance your career by specialising in VAT.
- You are a manager or partner in an accounting or auditing practice.
- You are employed in a large business corporate tax department.
- You are employed at SARS.
- You are a representative taxpayer.
Assessments & Dissertation
Course work: Formative assessment
Students will be required to submit four assignments during the period of study
Course work: Summative assessment
Two-hour open-book examination in October 2019.
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 your course leader. The dissertation must be submitted before 30 September 2020.
Flexible payment options & Study loan
Payment option 1: Once-off payment
R22 950-00 (incl. VAT)
Payment option 2: Debit order
First payment: R3 950.00
12 Instalments: R1 750.00 per month
Payment option 3: Study Loan
Download the study loan application form here.
What you will learn
Study Unit 1: Introduction to Value Added Tax
- The administrative framework
- Introduction to VAT registration
- Payment and recovery or VAT
- Payment and recovery of VAT
Study Unit 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 Unit 3: Input and adjustments
- Input tax
- Pre-incorporation transactions
- Agents and principals Fixed property transactions
Study Unit 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
Dissertation: Value Added Tax (Practical Research Project) (ADVT128)
A practical research project which afford you with the opportunity to do research in a focused area in VAT.
The research project should:
- Have a bearing on VAT; and
- 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; and
- Be viable, both as regards the research method and the availability of information.
Minimum admission requirement
The minimum requirement for admission:
- B. Com, or
- LL.B, or
- Certificate Course in Value-Added Tax.
Are you ready for this course?
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