Code | Faculty | Department |
---|---|---|
07240043 | Faculty of Economic and Management Sciences | Department: Taxation |
Credits | Duration | NQF level |
---|---|---|
Minimum duration of study: 1 year | Total credits: 120 | NQF level: 08 |
Contact: Department of Taxation 012 420 4983
Registration for a second field of study
With reference to General Academic Regulation G23, a student who has already completed a bachelor of honours degree at this or another university, may, with the permission of the Dean, register for another degree, subject to the regulations applicable to the field of study in question and to any other stipulations the Dean may prescribe on the condition that there shall be no overlap in the course content of the first degree and the second degree. Such a concession may be withdrawn by the dean/deans if the student does not perform satisfactorily.
Recognition of modules
Subject to the provisions of General Academic Regulation G26, a head of department determines, in consultation with the Dean when the honours examinations in his/her department will take place, provided that:
The head of the department determines:
Supplementary examinations (if granted) cover the same subject matter as was the case for the examinations.
A student may not enrol for the same module more than once, unless the dean has approved a second enrolment based on an application supported by a valid reason or motivation. Also refer to General Academic Regulation G18.3.
NB: Full details are published in each department's postgraduate information brochure, which is available from the relevant head of department. The minimum pass mark for a research report is 50%.
Subject to the provisions of G26, the subminimum required in subdivisions of modules is published in the study guides, which are available from the relevant head of department.
University of Pretoria Programme Qualification Mix (PQM) verification project
The higher education sector has undergone an extensive alignment to the Higher Education Qualification Sub-Framework (HEQF) across all institutions in South Africa. In order to comply with the HEQSF, all institutions are legally required to participate in a national initiative led by regulatory bodies such as the Department of Higher Education and Training (DHET), the Council on Higher Education (CHE), and the South African Qualifications Authority (SAQA). The University of Pretoria is presently engaged in an ongoing effort to align its qualifications and programmes with the HEQSF criteria. Current and prospective students should take note that changes to UP qualification and programme names, may occur as a result of the HEQSF initiative. Students are advised to contact their faculties if they have any questions.
Minimum credits: 120
Module content:
This module is principle based and a lot of attention is given to ensure students will grasp and apply the core principles of taxation. The aim is to equip students with sufficient base knowledge about tax to further upskill themselves as tax legislation changes or as they move into a tax specialist role in future.
Module content:
This module will enable a student to interpret and apply relevant provisions as contained in various domestic tax laws, especially the Income Tax Act (No 58 of 1962), the Value Added Tax Act (No 89 of 1991), the Estate Duty Act (No 45 of 1955), and the Tax Administration Act (No 28 of 2011).
Module content:
This module will enable a student to understand the tax environment and the effect of relevant legislation on specific taxpayers impacted by such environment.
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