SLP in Introduction to Taxation

Purpose

The purpose of this SLP is to provide students with an understanding of the basic theoretical concepts and ground rules regarding Income and Value-added tax. The module lays the theoretical and practical foundation for concepts and principles covered in Taxation 1 and 2. This SLP forms part of a suite of three SLPs offered to students who do not meet the taxation entry requirements for further study or association with professional accountancy bodies.

Admission Requirements

The entry requirements are APS 28, Mathematics 4 (50%), English 4 (50%); OR Meet the alternative entry requirements for the Bachelors of Commerce in Accountancy (B34ACP) (Fully Online) degree as follows: Mature age exemption: Applicants older than 23* will be considered if the matric certificate is below the minimum requirements. However, the applicant still needs to have a degree endorsement and meet the following requirements: APS score = 26 Maths = 3 (40%) English = 3 (40%) Applicants younger than 23 will be handled on an ad-hoc basis. Mature age conditional exemptions as per par. 30 of USAF Exemption requirements. Applicants with a previously completed qualification: Applicants with a completed degree or diploma but has an APS score below the minimum requirement will be considered if they have a degree endorsement and meet the following requirements: APS score = 26 Maths = 3 (40%) English = 3 Applicants with a completed diploma but has an APS score below the minimum requirement without a degree endorsement will be considered if they obtain a certificate from HESA and meet the following requirements: APS score = 26 Maths = 3 (40%) English = 3 (40%) Other exemptions: Applicants with an APS score between 24 and 28 will be considered if they meet either of the following requirements: In possession of a completed degree, advanced diploma or BTech degree on an NQF level 7 with some form of Mathematical subject taken within the degree or diploma; or 5-10 years of work experience in the financial field, for instance as a bookkeeper, a debtors clerk, a junior accountant; Once an applicant has received WV status (approved), then the applicant will be required to: Write a test to determine their mathematical abilities. This test will take the form of multiple-choice questions using an online platform. Write an essay to determine their English language abilities. The topic of the essay, as well as the word count, will be communicated to the applicant; and The math’s test as well as the essay will be administered with strict deadlines for each applicant and will be changed regularly to ensure an authentic process. Applicants with an academic exclusion (from UJ or another institution): If the applicants meet the minimum entry requirements with their matric certificates, the applicants will be admitted regardless of their previous academic performance. If the applicant does not meet the minimum requirements, the application will be declined; Have obtained a relevant degree at NQF level 7.

Selection Process

The department may, from time to time, set final selection requirements.

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