The purpose of this short learning programme (SLP) is to equip the learners with the adequate skills to understand the intricacies of the Tax Administration Act (TAA) and the audit and/or dispute process. It will develop learner's critical research, problem solving and writing skills to draft TAA compliant tax opinions that will mitigate SARS penalty risks. The course will also equip learners to effectively respond to SARS letter of audit findings, prepare technical sound SARS objections and appeals.
Each part will contain a number of lecture videos and practical study notes which are available via iLearn which is The Tax Faculty’s interactive, online learning platform. This will be followed by two practical assignments and two reflective virtual classrooms to develop critical thinking skills.
A minimum of BCom or LLB degree. Completed three years structured work experience in tax, accounting, law or five years unstructured experience.
This course is presented as a SLP by The Tax Faculty (TTF). TTF is accredited as a continuous professional development (CPD) provider by the South African Institute of Taxation (SAIT), a South African Revenue Services Recognised Controlling Body (RCB) under the Tax Administration Act, 2011 (Act No 28 of 2011).
TTF is registered as a skills development partner (SDP) under the Skills Development Act, 1998 (Act No 97 of 1998) by the Quality Council for Trades and Occupations (QCTO).
All course participants will be required to submit one knowledge assignment (which will take the form of a multiple choice assignment) and six practical simulation assignments to ensure that the critical thinking skills needed to accomplish the exit level outcome of each part has been attained. Participants will also be provided with a final integrative assignment when the learning from all three parts will be integrated in a practical, real live scenario. All assignments will be independently marked with integrated feedback to prepare for the next assignment.
Learners are assessed via a number of formative and summative assessments. Successful learners will receive a SLP certificate issued by The Tax Faculty. This SLP certificate is non-credit bearing, however, successful learners articulating into the Occupational Certificate: Tax Technician (NQF 6) programme, will obtain recognition for prior learning (RPL) towards the NQF 6 qualification. In addition, this just-in-time learning programme also qualifies for verifiable CPD.
Understanding the tax administration framework
Proper tax administration forms the heart of tax compliance. The Tax Administration Act 28 of 2011 was introduced to define the rights and responsibilities of taxpayers as well as the rights and responsibilities of the South African Revenue Service (SARS). It is important that taxpayers and tax practitioners are not only aware of their responsibilities, but also focus on what rights they have and what they are entitled to. The Tax Administration Act (TAA) is a very important tool to achieve this goal. Furthermore, the TTA outlines the consequences of non-compliance, such as penalties that can be imposed by SARS.
In this chunk, you will be introduced to the most important definitions, charging legislation, tax administration and record keeping requirements. These principles must be integrated with and incorporated into all the other topics and units.
Issue identification, research and internal issue memoranda
This chunk is dedicated to opinion writing. Learners will learn how to write in terms of assessing risk as opposed to definitive conclusions. This part of the course will include discussions pertaining to the role of opinions in terms of penalties (e.g. section 223 opinions). The lectures pertaining to this chunk will be followed by an assignment where you will be required to practice your skill at opinion writing.
R13 950.00 (incl. VAT).
Corporate discounts are available for two or more learners.
Application fee (non-refundable): R450.00 (incl. VAT).
Six instalments: R2 674.00 per month (incl. VAT).
Total: R16 044.00 (incl. VAT).
* First debit order will be collected on course start date. Remaining debit orders will be collected on the first day of each month.
For all short learning programmes (SLPs) with a seven-month or less rollout period, the following will apply:
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