Advanced Professional Certificate in Value-Added Tax
This advanced professional programme is aimed at individuals who require an in-depth knowledge of the legal principles of VAT and the practical application of thereof. Classified on the same level as an honours degree, this programme will empower course participants with advanced value-added tax planning concepts.
Course Delivery and Certification
The Tax Faculty offers tuition support for this module whilst UNISA is the assessment and certification partner.
This UNISA course is classified as being at NQF level 8 and consists of two modules which is completed over a two year period, as follows:
The first module (ADVT116), which is this module, consists of course work (24 credits – 240 hours) and is completed in the first year of study. The second module (ADVT128) consists of a written dissertation of limited scope (research project) (12 credits - 120 hours) and is completed in the second year of study, if successful in the first year.
This course is for you if:
- You want a course that is focused on integrating theory and practice 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 work in a corporate tax department for a large business.
- You are employed at SARS.
- You are a representative taxpayer.
Applications close on the 31st January 2019 and orientation begins on the 6th February 2019.
Minimum Admission Requirement
To be eligible for admission, applicants need to meet one of the following minimum requirements:
· Certificate Course in Value-Added Tax
What you will learn
This advanced, specialist programme in VAT includes the following study units:
Study Unit 1: Introduction to Value Added Tax
- The administrative framework
- Introduction to VAT registration
- Registration process
- Payment and recovery of VAT
Study Unit 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 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)
This is a practical research project which affords you 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 with regard to the research method and the availability of information.
Flexible payment options & Study loan
Payment option 1: Once-off payment (This is for module 1 only)
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.
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