This is the first semester module of the Professional Certificate in Taxation and can be taken as a standalone module. The outcome of this module is to ensure participants are able to submit individual tax returns without errors including the ITR12, IRP6, EMP501 and EMP201 returns.
This first semester module covers the fundamentals of taxation, salaried employees' income tax, self-employed individual taxes (including farming) and payroll taxes. It also covers basic elements of international taxation, donations tax, retirement fund savings and capital gains tax.
The knowledge and practical skills across the following topics are covered:
Retirement fund savings.
Capital gains tax (individuals).
For each section course participants will receive guidance on how to practically complete the return, practical case studies (self-paced) and a detailed lecture.
Admission requirements A senior certificate or equivalent qualification.