POSTGRADUATE DIPLOMAS
A post-graduate diploma in Taxation Law has been offered from 1999.
The language of instruction is mainly Afrikaans.
Admission requirements
The following persons will be considered by the Faculty as candidates for this diploma:
- an LLB graduate who obtained the degree from this university;
- a BRek or BComm graduate who obtained the degree from this university;
- a graduate from any other university who has been granted the status of LLB, BProc, BComm or BRek of this university in terms of section 65B of the Higher Education Act No 101 of 1997.
- a person who has been admitted to practice as an attorney in any province of this country or in Namibia;
- a person who is registered as accountant with the Council of Public Accountants and Auditors, or registered as a chartered accountant with the South African Institute for Chartered Accountants;
- a person with any other academic or professional qualification which the Senate deems to be sufficient for exemption.
Length of the course
Two years part-time study. February 2009 - November 2010
Curriculum (120 credits)
The curriculum comprises the following modules:
- Module 1 Content: Basic principles of income tax; distinction between income and capital; general deduction formula; special deductions; objections and appeal; tax evasion; tax administration (20).
- Module 2 Content: Advanced income tax law; tax on capital gains; tax planning (20).
- Module 3 Content:Legal aspects pertaining to donations tax, estate duty and estate planning (20).
- Module 4 Content:Legal aspects pertaining to Value Added Tax (10).
- Module 5 Content: Legal aspects of transfer duty, stamp duty and other taxes (10).
- Module 6 Content: The drawing up of a Letter of Objection and Notice of Appeal or the drawing up of Heads of Argument for litigation in the Tax Court (20).
- Module 7 Content:International Tax Law (20).
Supplementary provision
Candidates will be evaluated on a continuous basis and will have to successfully complete examinations after completion of Modules 1, 2, 3, 4, 5 and 7 respectively. The candidates will have to hand in an assignment on Module 6 during the second semester of the final year of study.
For assistance and enquiries please contact the programme coordinator:
Mr PG Oosthuizen
tel: 021 808 3190
e-mail: pgo@sun.ac.za
