Intermediate Taxation
Brief Description

The course in Intermediate Taxation is a building block towards the Knowledge and Practical Skills components of the Occupational Certificate: Tax Professional (www.thesait.org.za). Subject to further conditions*, this course will provide credit for the taxation module BEL300 of the BCom Financial Sciences Degree presented by the University of Pretoria. For successful completion of this course, you will need to dedicate at least 400 input hours, which equate to at least 10 hours per week for the duration of the course.

This course offers an opportunity for basic formal education in taxation to obtain detailed knowledge and practical application of taxation. The course will cover specific principles of the tax system in South Africa, for use in the financial sector or for entrepreneurs wanting to manage their own businesses. After successful completion of the course, you may enrol for the course in Advanced Taxation, offered through our Training Solutions.

Learning Outcomes

After successfully completing this course you will

  • have a detailed understanding of specific principles of the tax system in South Africa, including a basic application thereof
  • understand the integration between various topics and types of taxes
  • be able to do detailed calculations based on practical case studies as well as to provide advice to clients, and
  • be able to enroll for the course in Advanced Taxation, also offered through our Training Solutions.
Course Content
  • Value Added Tax
  • Framework of the income tax system
  • Residency test
  • Gross income, specific inclusions and exemptions
  • Deductions (general, specific and capital allowances)
  • Taxable Capital Gains and assessed capital losses
  • Individuals (including Fringe benefits and retirement benefits
  • Ring-fencing of assessed losses
  • Provisional and employees’ tax
  • Trading stock (including share dealers)
  • Interest
  • Foreign exchange
  • Dividends tax
  • Different types of enterprises, including trusts
  • Selected provisions of the Tax Administration Act
  • Donations tax and Estate duty
  • Structure and venue
    Option 1: Attendance in Pretoria

    The course will be presented in English on 22 Saturdays (from 08:00 until 13:00) at the Hatfield Campus of the University of Pretoria. Tests will be written on four of these Saturdays. A detailed work schedule will be available at the commencement of the course. Recordings of each lecture made available electronically free of charge, should candidates not be able to attend a lecture. In the event of any restrictions to access the campus:

    • lectures will be recorded and will be made available to all delegates, and
    • assessments will be conducted online.

    Option 2: Distance learning

    Recordings of the 22 lectures presented in Pretoria will be made available electronically free of charge 3 days after the lecture. Distance candidates must have internet access on Saturday mornings for test purposes as well as scanning facilities. Tests are written at exactly the same time (via the online portal) as the candidates attending in Pretoria. The final exam will be written under supervision within a 150km radius of your location.

Entry Requirements

Prospective delegates should at least have

  • successfully completed any tax specific short course or a tax module at a tertiary institution with a duration of at least six months within the last three years, or
  • at least three years relevant tax experience.

To assist with verification of compliance with these admission requirements, please email juanita.venter@up.ac.za.

Course Number:
Catalogue and Category:
Financial Management and Taxation
Who Should attend:

This course is ideal for you if you

  • have basic tax knowledge interested in acquiring an in-depth understanding and practical application of the South African tax system, or
  • are an entrepreneur wanting to manage your own business.
Delivery Mode:
Contact Days: